id	sid	tid	token	lemma	pos
taxlaw-2864	1	1	automobiles	automobile	NOUN
taxlaw-2864	1	2	,	,	PUNCT
taxlaw-2864	1	3	tax	tax	NOUN
taxlaw-2864	1	4	mischaracterizations	mischaracterization	NOUN
taxlaw-2864	1	5	,	,	PUNCT
taxlaw-2864	1	6	and	and	CCONJ
taxlaw-2864	1	7	articles	article	NOUN
taxlaw-2864	1	8	automation	automation	NOUN
taxlaw-2864	1	9	and	and	CCONJ
taxlaw-2864	1	10	the	the	DET
taxlaw-2864	1	11	income	income	NOUN
taxlaw-2864	1	12	tax	tax	NOUN
taxlaw-2864	1	13	jay	jay	PROPN
taxlaw-2864	1	14	a.	a.	PROPN
taxlaw-2864	1	15	soled	soled	PROPN
taxlaw-2864	1	16	&	&	CCONJ
taxlaw-2864	1	17	kathleen	kathleen	PROPN
taxlaw-2864	1	18	delaney	delaney	PROPN
taxlaw-2864	1	19	thomas	thomas	PROPN
taxlaw-2864	1	20	*	*	PROPN
taxlaw-2864	1	21	abstract	abstract	ADJ
taxlaw-2864	1	22	technological	technological	ADJ
taxlaw-2864	1	23	advancements	advancement	NOUN
taxlaw-2864	1	24	are	be	AUX
taxlaw-2864	1	25	playing	play	VERB
taxlaw-2864	1	26	a	a	DET
taxlaw-2864	1	27	transformative	transformative	ADJ
taxlaw-2864	1	28	role	role	NOUN
taxlaw-2864	1	29	in	in	ADP
taxlaw-2864	1	30	curtailing	curtail	VERB
taxlaw-2864	1	31	the	the	DET
taxlaw-2864	1	32	need	need	NOUN
taxlaw-2864	1	33	for	for	ADP
taxlaw-2864	1	34	labor	labor	NOUN
taxlaw-2864	1	35	.	.	PUNCT
taxlaw-2864	2	1	these	these	DET
taxlaw-2864	2	2	very	very	ADV
taxlaw-2864	2	3	same	same	ADJ
taxlaw-2864	2	4	forces	force	NOUN
taxlaw-2864	2	5	are	be	AUX
taxlaw-2864	2	6	catapulting	catapult	VERB
taxlaw-2864	2	7	capital	capital	NOUN
taxlaw-2864	2	8	in	in	ADP
taxlaw-2864	2	9	the	the	DET
taxlaw-2864	2	10	form	form	NOUN
taxlaw-2864	2	11	of	of	ADP
taxlaw-2864	2	12	robotics	robotic	NOUN
taxlaw-2864	2	13	,	,	PUNCT
taxlaw-2864	2	14	machinery	machinery	NOUN
taxlaw-2864	2	15	,	,	PUNCT
taxlaw-2864	2	16	and	and	CCONJ
taxlaw-2864	2	17	intellectual	intellectual	ADJ
taxlaw-2864	2	18	property	property	NOUN
taxlaw-2864	2	19	to	to	ADP
taxlaw-2864	2	20	the	the	DET
taxlaw-2864	2	21	economic	economic	ADJ
taxlaw-2864	2	22	forefront	forefront	NOUN
taxlaw-2864	2	23	.	.	PUNCT
taxlaw-2864	3	1	in	in	ADP
taxlaw-2864	3	2	virtually	virtually	ADV
taxlaw-2864	3	3	every	every	DET
taxlaw-2864	3	4	sphere	sphere	NOUN
taxlaw-2864	3	5	of	of	ADP
taxlaw-2864	3	6	human	human	ADJ
taxlaw-2864	3	7	existence	existence	NOUN
taxlaw-2864	3	8	,	,	PUNCT
taxlaw-2864	3	9	labor	labor	NOUN
taxlaw-2864	3	10	’s	’s	PART
taxlaw-2864	3	11	decline	decline	NOUN
taxlaw-2864	3	12	and	and	CCONJ
taxlaw-2864	3	13	capital	capital	NOUN
taxlaw-2864	3	14	’s	’s	PART
taxlaw-2864	3	15	rise	rise	NOUN
taxlaw-2864	3	16	have	have	AUX
taxlaw-2864	3	17	been	be	AUX
taxlaw-2864	3	18	widely	widely	ADV
taxlaw-2864	3	19	felt	feel	VERB
taxlaw-2864	3	20	.	.	PUNCT
taxlaw-2864	4	1	in	in	ADP
taxlaw-2864	4	2	short	short	ADJ
taxlaw-2864	4	3	,	,	PUNCT
taxlaw-2864	4	4	automation	automation	NOUN
taxlaw-2864	4	5	has	have	AUX
taxlaw-2864	4	6	become	become	VERB
taxlaw-2864	4	7	society	society	NOUN
taxlaw-2864	4	8	’s	’s	PART
taxlaw-2864	4	9	new	new	ADJ
taxlaw-2864	4	10	focal	focal	ADJ
taxlaw-2864	4	11	point	point	NOUN
taxlaw-2864	4	12	.	.	PUNCT
taxlaw-2864	5	1	notwithstanding	notwithstanding	ADP
taxlaw-2864	5	2	the	the	DET
taxlaw-2864	5	3	magnitude	magnitude	NOUN
taxlaw-2864	5	4	of	of	ADP
taxlaw-2864	5	5	these	these	DET
taxlaw-2864	5	6	changes	change	NOUN
taxlaw-2864	5	7	,	,	PUNCT
taxlaw-2864	5	8	congress	congress	PROPN
taxlaw-2864	5	9	appears	appear	VERB
taxlaw-2864	5	10	committed	commit	VERB
taxlaw-2864	5	11	to	to	ADP
taxlaw-2864	5	12	retaining	retain	VERB
taxlaw-2864	5	13	its	its	PRON
taxlaw-2864	5	14	historic	historic	ADJ
taxlaw-2864	5	15	pattern	pattern	NOUN
taxlaw-2864	5	16	of	of	ADP
taxlaw-2864	5	17	taxing	tax	VERB
taxlaw-2864	5	18	labor	labor	NOUN
taxlaw-2864	5	19	income	income	NOUN
taxlaw-2864	5	20	more	more	ADV
taxlaw-2864	5	21	heavily	heavily	ADV
taxlaw-2864	5	22	than	than	SCONJ
taxlaw-2864	5	23	it	it	PRON
taxlaw-2864	5	24	taxes	tax	VERB
taxlaw-2864	5	25	income	income	NOUN
taxlaw-2864	5	26	derived	derive	VERB
taxlaw-2864	5	27	from	from	ADP
taxlaw-2864	5	28	capital	capital	NOUN
taxlaw-2864	5	29	.	.	PUNCT
taxlaw-2864	6	1	however	however	ADV
taxlaw-2864	6	2	,	,	PUNCT
taxlaw-2864	6	3	as	as	SCONJ
taxlaw-2864	6	4	technology	technology	NOUN
taxlaw-2864	6	5	continues	continue	VERB
taxlaw-2864	6	6	to	to	PART
taxlaw-2864	6	7	evolve	evolve	VERB
taxlaw-2864	6	8	and	and	CCONJ
taxlaw-2864	6	9	capital	capital	NOUN
taxlaw-2864	6	10	gradually	gradually	ADV
taxlaw-2864	6	11	eclipses	eclipse	VERB
taxlaw-2864	6	12	labor	labor	NOUN
taxlaw-2864	6	13	’s	’s	PART
taxlaw-2864	6	14	role	role	NOUN
taxlaw-2864	6	15	in	in	ADP
taxlaw-2864	6	16	the	the	DET
taxlaw-2864	6	17	economy	economy	NOUN
taxlaw-2864	6	18	,	,	PUNCT
taxlaw-2864	6	19	a	a	DET
taxlaw-2864	6	20	fundamental	fundamental	ADJ
taxlaw-2864	6	21	shift	shift	NOUN
taxlaw-2864	6	22	in	in	ADP
taxlaw-2864	6	23	the	the	DET
taxlaw-2864	6	24	tax	tax	NOUN
taxlaw-2864	6	25	system	system	NOUN
taxlaw-2864	6	26	will	will	AUX
taxlaw-2864	6	27	be	be	AUX
taxlaw-2864	6	28	needed	need	VERB
taxlaw-2864	6	29	to	to	PART
taxlaw-2864	6	30	maintain	maintain	VERB
taxlaw-2864	6	31	a	a	DET
taxlaw-2864	6	32	viable	viable	ADJ
taxlaw-2864	6	33	revenue	revenue	NOUN
taxlaw-2864	6	34	stream	stream	NOUN
taxlaw-2864	6	35	.	.	PUNCT
taxlaw-2864	7	1	this	this	DET
taxlaw-2864	7	2	article	article	NOUN
taxlaw-2864	7	3	explores	explore	VERB
taxlaw-2864	7	4	the	the	DET
taxlaw-2864	7	5	ways	way	NOUN
taxlaw-2864	7	6	that	that	PRON
taxlaw-2864	7	7	automation	automation	NOUN
taxlaw-2864	7	8	has	have	AUX
taxlaw-2864	7	9	impacted	impact	VERB
taxlaw-2864	7	10	the	the	DET
taxlaw-2864	7	11	tax	tax	NOUN
taxlaw-2864	7	12	system	system	NOUN
taxlaw-2864	7	13	in	in	ADP
taxlaw-2864	7	14	terms	term	NOUN
taxlaw-2864	7	15	of	of	ADP
taxlaw-2864	7	16	efficiency	efficiency	NOUN
taxlaw-2864	7	17	,	,	PUNCT
taxlaw-2864	7	18	fairness	fairness	NOUN
taxlaw-2864	7	19	,	,	PUNCT
taxlaw-2864	7	20	and	and	CCONJ
taxlaw-2864	7	21	revenue	revenue	NOUN
taxlaw-2864	7	22	.	.	PUNCT
taxlaw-2864	8	1	it	it	PRON
taxlaw-2864	8	2	concludes	conclude	VERB
taxlaw-2864	8	3	that	that	SCONJ
taxlaw-2864	8	4	our	our	PRON
taxlaw-2864	8	5	twentieth	twentieth	ADJ
taxlaw-2864	8	6	-	-	PUNCT
taxlaw-2864	8	7	century	century	NOUN
taxlaw-2864	8	8	tax	tax	NOUN
taxlaw-2864	8	9	system	system	NOUN
taxlaw-2864	8	10	is	be	AUX
taxlaw-2864	8	11	unsustainable	unsustainable	ADJ
taxlaw-2864	8	12	in	in	ADP
taxlaw-2864	8	13	the	the	DET
taxlaw-2864	8	14	twenty	twenty	NUM
taxlaw-2864	8	15	-	-	PUNCT
taxlaw-2864	8	16	first	first	ADJ
taxlaw-2864	8	17	century	century	NOUN
taxlaw-2864	8	18	.	.	PUNCT
taxlaw-2864	9	1	it	it	PRON
taxlaw-2864	9	2	then	then	ADV
taxlaw-2864	9	3	offers	offer	VERB
taxlaw-2864	9	4	proposals	proposal	NOUN
taxlaw-2864	9	5	for	for	ADP
taxlaw-2864	9	6	how	how	SCONJ
taxlaw-2864	9	7	policymakers	policymaker	NOUN
taxlaw-2864	9	8	should	should	AUX
taxlaw-2864	9	9	reform	reform	VERB
taxlaw-2864	9	10	the	the	DET
taxlaw-2864	9	11	tax	tax	NOUN
taxlaw-2864	9	12	law	law	NOUN
taxlaw-2864	9	13	to	to	PART
taxlaw-2864	9	14	account	account	VERB
taxlaw-2864	9	15	for	for	ADP
taxlaw-2864	9	16	labor	labor	NOUN
taxlaw-2864	9	17	’s	’s	PART
taxlaw-2864	9	18	decline	decline	NOUN
taxlaw-2864	9	19	and	and	CCONJ
taxlaw-2864	9	20	capital	capital	NOUN
taxlaw-2864	9	21	’s	’s	PART
taxlaw-2864	9	22	rise	rise	NOUN
taxlaw-2864	9	23	.	.	PUNCT
taxlaw-2864	10	1	among	among	ADP
taxlaw-2864	10	2	other	other	ADJ
taxlaw-2864	10	3	things	thing	NOUN
taxlaw-2864	10	4	,	,	PUNCT
taxlaw-2864	10	5	the	the	DET
taxlaw-2864	10	6	technological	technological	ADJ
taxlaw-2864	10	7	era	era	NOUN
taxlaw-2864	10	8	requires	require	VERB
taxlaw-2864	10	9	that	that	SCONJ
taxlaw-2864	10	10	all	all	DET
taxlaw-2864	10	11	income	income	NOUN
taxlaw-2864	10	12	—	—	PUNCT
taxlaw-2864	10	13	regardless	regardless	ADV
taxlaw-2864	10	14	of	of	ADP
taxlaw-2864	10	15	source	source	NOUN
taxlaw-2864	10	16	—	—	PUNCT
taxlaw-2864	10	17	bear	bear	VERB
taxlaw-2864	10	18	a	a	DET
taxlaw-2864	10	19	similar	similar	ADJ
taxlaw-2864	10	20	tax	tax	NOUN
taxlaw-2864	10	21	burden	burden	NOUN
taxlaw-2864	10	22	.	.	PUNCT
taxlaw-2864	11	1	*	*	PUNCT
taxlaw-2864	11	2	jay	jay	PROPN
taxlaw-2864	11	3	a.	a.	PROPN
taxlaw-2864	11	4	soled	sole	VERB
taxlaw-2864	11	5	is	be	AUX
taxlaw-2864	11	6	a	a	DET
taxlaw-2864	11	7	professor	professor	NOUN
taxlaw-2864	11	8	at	at	ADP
taxlaw-2864	11	9	rutgers	rutgers	PROPN
taxlaw-2864	11	10	business	business	PROPN
taxlaw-2864	11	11	school	school	NOUN
taxlaw-2864	11	12	,	,	PUNCT
taxlaw-2864	11	13	and	and	CCONJ
taxlaw-2864	11	14	kathleen	kathleen	PROPN
taxlaw-2864	11	15	delaney	delaney	PROPN
taxlaw-2864	11	16	thomas	thomas	PROPN
taxlaw-2864	11	17	is	be	AUX
taxlaw-2864	11	18	a	a	DET
taxlaw-2864	11	19	professor	professor	NOUN
taxlaw-2864	11	20	at	at	ADP
taxlaw-2864	11	21	university	university	PROPN
taxlaw-2864	11	22	of	of	ADP
taxlaw-2864	11	23	north	north	PROPN
taxlaw-2864	11	24	carolina	carolina	PROPN
taxlaw-2864	11	25	school	school	PROPN
taxlaw-2864	11	26	of	of	ADP
taxlaw-2864	11	27	law	law	NOUN
taxlaw-2864	11	28	.	.	PUNCT
taxlaw-2864	12	1	the	the	DET
taxlaw-2864	12	2	authors	author	NOUN
taxlaw-2864	12	3	thank	thank	VERB
taxlaw-2864	12	4	kelly	kelly	PROPN
taxlaw-2864	12	5	mauer	mauer	PROPN
taxlaw-2864	12	6	and	and	CCONJ
taxlaw-2864	12	7	seth	seth	PROPN
taxlaw-2864	12	8	proctor	proctor	PROPN
taxlaw-2864	12	9	for	for	ADP
taxlaw-2864	12	10	their	their	PRON
taxlaw-2864	12	11	excellent	excellent	ADJ
taxlaw-2864	12	12	research	research	NOUN
taxlaw-2864	12	13	assistance	assistance	NOUN
taxlaw-2864	12	14	and	and	CCONJ
taxlaw-2864	12	15	professors	professor	NOUN
taxlaw-2864	12	16	david	david	PROPN
taxlaw-2864	12	17	herzig	herzig	PROPN
taxlaw-2864	12	18	,	,	PUNCT
taxlaw-2864	12	19	susan	susan	PROPN
taxlaw-2864	12	20	c.	c.	PROPN
taxlaw-2864	12	21	morse	morse	PROPN
taxlaw-2864	12	22	,	,	PUNCT
taxlaw-2864	12	23	orly	orly	PROPN
taxlaw-2864	12	24	mazur	mazur	PROPN
taxlaw-2864	12	25	,	,	PUNCT
taxlaw-2864	12	26	and	and	CCONJ
taxlaw-2864	12	27	the	the	DET
taxlaw-2864	12	28	participants	participant	NOUN
taxlaw-2864	12	29	at	at	ADP
taxlaw-2864	12	30	the	the	DET
taxlaw-2864	12	31	2017	2017	NUM
taxlaw-2864	12	32	national	national	PROPN
taxlaw-2864	12	33	taxation	taxation	PROPN
taxlaw-2864	12	34	association	association	NOUN
taxlaw-2864	12	35	fall	fall	NOUN
taxlaw-2864	12	36	meeting	meeting	NOUN
taxlaw-2864	12	37	for	for	ADP
taxlaw-2864	12	38	their	their	PRON
taxlaw-2864	12	39	valuable	valuable	ADJ
taxlaw-2864	12	40	feedback	feedback	NOUN
taxlaw-2864	12	41	and	and	CCONJ
taxlaw-2864	12	42	insights	insight	NOUN
taxlaw-2864	12	43	.	.	PUNCT
taxlaw-2864	13	1	2	2	NUM
taxlaw-2864	14	1	[	[	X
taxlaw-2864	14	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	14	3	columbia	columbia	PROPN
taxlaw-2864	14	4	journal	journal	PROPN
taxlaw-2864	14	5	of	of	ADP
taxlaw-2864	14	6	tax	tax	NOUN
taxlaw-2864	14	7	law	law	NOUN
taxlaw-2864	14	8	table	table	NOUN
taxlaw-2864	14	9	of	of	ADP
taxlaw-2864	14	10	contents	content	NOUN
taxlaw-2864	14	11	i.	i.	NOUN
taxlaw-2864	14	12	introduction	introduction	NOUN
taxlaw-2864	14	13	.................................................................................................................	.................................................................................................................	PROPN
taxlaw-2864	14	14	3	3	NUM
taxlaw-2864	14	15	ii	ii	NOUN
taxlaw-2864	14	16	.	.	PUNCT
taxlaw-2864	14	17	background	background	PROPN
taxlaw-2864	14	18	..............................................................................................................	..............................................................................................................	PUNCT
taxlaw-2864	15	1	4	4	NUM
taxlaw-2864	15	2	a.	a.	NOUN
taxlaw-2864	15	3	heritage	heritage	NOUN
taxlaw-2864	15	4	of	of	ADP
taxlaw-2864	15	5	the	the	DET
taxlaw-2864	15	6	income	income	NOUN
taxlaw-2864	15	7	tax	tax	NOUN
taxlaw-2864	15	8	and	and	CCONJ
taxlaw-2864	15	9	its	its	PRON
taxlaw-2864	15	10	favorable	favorable	ADJ
taxlaw-2864	15	11	bias	bias	NOUN
taxlaw-2864	15	12	toward	toward	ADP
taxlaw-2864	15	13	capital	capital	NOUN
taxlaw-2864	15	14	...................	...................	PUNCT
taxlaw-2864	15	15	5	5	NUM
taxlaw-2864	15	16	b.	b.	PROPN
taxlaw-2864	15	17	current	current	ADJ
taxlaw-2864	15	18	taxation	taxation	NOUN
taxlaw-2864	15	19	of	of	ADP
taxlaw-2864	15	20	labor	labor	NOUN
taxlaw-2864	15	21	and	and	CCONJ
taxlaw-2864	15	22	capital	capital	NOUN
taxlaw-2864	15	23	income	income	NOUN
taxlaw-2864	15	24	under	under	ADP
taxlaw-2864	15	25	the	the	DET
taxlaw-2864	15	26	code	code	NOUN
taxlaw-2864	15	27	..........................	..........................	PUNCT
taxlaw-2864	15	28	7	7	NUM
taxlaw-2864	15	29	c.	c.	PROPN
taxlaw-2864	15	30	tax	tax	NOUN
taxlaw-2864	15	31	revenue	revenue	NOUN
taxlaw-2864	15	32	generation	generation	NOUN
taxlaw-2864	15	33	from	from	ADP
taxlaw-2864	15	34	labor	labor	NOUN
taxlaw-2864	15	35	and	and	CCONJ
taxlaw-2864	15	36	capital	capital	NOUN
taxlaw-2864	15	37	income	income	NOUN
taxlaw-2864	15	38	under	under	ADP
taxlaw-2864	15	39	the	the	DET
taxlaw-2864	15	40	code	code	NOUN
taxlaw-2864	15	41	.......	.......	PUNCT
taxlaw-2864	15	42	18	18	NUM
taxlaw-2864	15	43	iii	iii	NOUN
taxlaw-2864	15	44	.	.	PUNCT
taxlaw-2864	16	1	the	the	DET
taxlaw-2864	16	2	technological	technological	ADJ
taxlaw-2864	16	3	revolution	revolution	NOUN
taxlaw-2864	16	4	and	and	CCONJ
taxlaw-2864	16	5	the	the	DET
taxlaw-2864	16	6	labor	labor	NOUN
taxlaw-2864	16	7	-	-	PUNCT
taxlaw-2864	16	8	capital	capital	NOUN
taxlaw-2864	16	9	dynamic	dynamic	ADJ
taxlaw-2864	16	10	20	20	NUM
taxlaw-2864	16	11	a.	a.	NOUN
taxlaw-2864	16	12	technological	technological	ADJ
taxlaw-2864	16	13	changes	change	NOUN
taxlaw-2864	16	14	that	that	PRON
taxlaw-2864	16	15	curtail	curtail	VERB
taxlaw-2864	16	16	or	or	CCONJ
taxlaw-2864	16	17	eliminate	eliminate	VERB
taxlaw-2864	16	18	labor	labor	NOUN
taxlaw-2864	16	19	....................................	....................................	PUNCT
taxlaw-2864	16	20	20	20	NUM
taxlaw-2864	16	21	b.	b.	NOUN
taxlaw-2864	16	22	consequences	consequence	NOUN
taxlaw-2864	16	23	associated	associate	VERB
taxlaw-2864	16	24	with	with	ADP
taxlaw-2864	16	25	labor	labor	NOUN
taxlaw-2864	16	26	income	income	NOUN
taxlaw-2864	16	27	’s	’s	PART
taxlaw-2864	16	28	diminishment	diminishment	NOUN
taxlaw-2864	16	29	.........................	.........................	PUNCT
taxlaw-2864	16	30	25	25	NUM
taxlaw-2864	16	31	c.	c.	NOUN
taxlaw-2864	16	32	tax	tax	NOUN
taxlaw-2864	16	33	revenue	revenue	NOUN
taxlaw-2864	16	34	projections	projection	NOUN
taxlaw-2864	16	35	associated	associate	VERB
taxlaw-2864	16	36	with	with	ADP
taxlaw-2864	16	37	technological	technological	ADJ
taxlaw-2864	16	38	transformation	transformation	NOUN
taxlaw-2864	16	39	........	........	PUNCT
taxlaw-2864	16	40	32	32	NUM
taxlaw-2864	16	41	iv	iv	NOUN
taxlaw-2864	16	42	.	.	PUNCT
taxlaw-2864	16	43	tax	tax	NOUN
taxlaw-2864	16	44	reform	reform	NOUN
taxlaw-2864	16	45	in	in	ADP
taxlaw-2864	16	46	an	an	DET
taxlaw-2864	16	47	era	era	NOUN
taxlaw-2864	16	48	of	of	ADP
taxlaw-2864	16	49	rapid	rapid	ADJ
taxlaw-2864	16	50	technological	technological	ADJ
taxlaw-2864	16	51	advancements	advancement	NOUN
taxlaw-2864	16	52	..	..	PUNCT
taxlaw-2864	16	53	36	36	NUM
taxlaw-2864	16	54	a.	a.	NOUN
taxlaw-2864	16	55	twenty	twenty	NUM
taxlaw-2864	16	56	-	-	PUNCT
taxlaw-2864	16	57	first	first	ADJ
taxlaw-2864	16	58	-	-	PUNCT
taxlaw-2864	16	59	century	century	NOUN
taxlaw-2864	16	60	tax	tax	NOUN
taxlaw-2864	16	61	reform	reform	NOUN
taxlaw-2864	16	62	in	in	ADP
taxlaw-2864	16	63	a	a	DET
taxlaw-2864	16	64	changing	change	VERB
taxlaw-2864	16	65	labor	labor	NOUN
taxlaw-2864	16	66	market	market	NOUN
taxlaw-2864	16	67	......................	......................	PUNCT
taxlaw-2864	16	68	36	36	NUM
taxlaw-2864	16	69	b.	b.	NOUN
taxlaw-2864	16	70	implications	implication	NOUN
taxlaw-2864	16	71	associated	associate	VERB
taxlaw-2864	16	72	with	with	ADP
taxlaw-2864	16	73	proposed	propose	VERB
taxlaw-2864	16	74	tax	tax	NOUN
taxlaw-2864	16	75	reform	reform	NOUN
taxlaw-2864	16	76	..........................................	..........................................	PUNCT
taxlaw-2864	17	1	42	42	NUM
taxlaw-2864	18	1	v.	v.	ADP
taxlaw-2864	18	2	conclusion	conclusion	NOUN
taxlaw-2864	18	3	...............................................................................................................	...............................................................................................................	PUNCT
taxlaw-2864	18	4	46	46	NUM
taxlaw-2864	18	5	2018	2018	NUM
taxlaw-2864	18	6	]	]	PUNCT
taxlaw-2864	18	7	3	3	NUM
taxlaw-2864	18	8	automation	automation	NOUN
taxlaw-2864	18	9	and	and	CCONJ
taxlaw-2864	18	10	the	the	DET
taxlaw-2864	18	11	income	income	NOUN
taxlaw-2864	18	12	tax	tax	NOUN
taxlaw-2864	18	13	i.	i.	NOUN
taxlaw-2864	18	14	introduction	introduction	NOUN
taxlaw-2864	18	15	there	there	PRON
taxlaw-2864	18	16	is	be	VERB
taxlaw-2864	18	17	a	a	DET
taxlaw-2864	18	18	trend	trend	NOUN
taxlaw-2864	18	19	afoot	afoot	NOUN
taxlaw-2864	18	20	that	that	PRON
taxlaw-2864	18	21	shows	show	VERB
taxlaw-2864	18	22	no	no	DET
taxlaw-2864	18	23	signs	sign	NOUN
taxlaw-2864	18	24	of	of	ADP
taxlaw-2864	18	25	abating	abate	VERB
taxlaw-2864	18	26	:	:	PUNCT
taxlaw-2864	18	27	technological	technological	ADJ
taxlaw-2864	18	28	advancements	advancement	NOUN
taxlaw-2864	18	29	are	be	AUX
taxlaw-2864	18	30	progressing	progress	VERB
taxlaw-2864	18	31	at	at	ADP
taxlaw-2864	18	32	an	an	DET
taxlaw-2864	18	33	extraordinarily	extraordinarily	ADV
taxlaw-2864	18	34	rapid	rapid	ADJ
taxlaw-2864	18	35	pace	pace	NOUN
taxlaw-2864	18	36	,	,	PUNCT
taxlaw-2864	18	37	eliminating	eliminate	VERB
taxlaw-2864	18	38	jobs	job	NOUN
taxlaw-2864	18	39	and	and	CCONJ
taxlaw-2864	18	40	whole	whole	ADJ
taxlaw-2864	18	41	industries.1	industries.1	NOUN
taxlaw-2864	18	42	notwithstanding	notwithstanding	ADP
taxlaw-2864	18	43	the	the	DET
taxlaw-2864	18	44	pace	pace	NOUN
taxlaw-2864	18	45	of	of	ADP
taxlaw-2864	18	46	these	these	DET
taxlaw-2864	18	47	transformative	transformative	ADJ
taxlaw-2864	18	48	changes	change	NOUN
taxlaw-2864	18	49	,	,	PUNCT
taxlaw-2864	18	50	the	the	DET
taxlaw-2864	18	51	income	income	NOUN
taxlaw-2864	18	52	tax	tax	NOUN
taxlaw-2864	18	53	system	system	NOUN
taxlaw-2864	18	54	has	have	AUX
taxlaw-2864	18	55	been	be	AUX
taxlaw-2864	18	56	slow	slow	ADJ
taxlaw-2864	18	57	to	to	PART
taxlaw-2864	18	58	adjust	adjust	VERB
taxlaw-2864	18	59	,	,	PUNCT
taxlaw-2864	18	60	largely	largely	ADV
taxlaw-2864	18	61	still	still	ADV
taxlaw-2864	18	62	rooted	root	VERB
taxlaw-2864	18	63	in	in	ADP
taxlaw-2864	18	64	taxing	tax	VERB
taxlaw-2864	18	65	labor	labor	NOUN
taxlaw-2864	18	66	-	-	PUNCT
taxlaw-2864	18	67	produced	produce	VERB
taxlaw-2864	18	68	income	income	NOUN
taxlaw-2864	18	69	more	more	ADV
taxlaw-2864	18	70	heavily	heavily	ADV
taxlaw-2864	18	71	than	than	ADP
taxlaw-2864	18	72	income	income	NOUN
taxlaw-2864	18	73	produced	produce	VERB
taxlaw-2864	18	74	from	from	ADP
taxlaw-2864	18	75	capital.2	capital.2	PROPN
taxlaw-2864	18	76	nevertheless	nevertheless	ADV
taxlaw-2864	18	77	,	,	PUNCT
taxlaw-2864	18	78	as	as	SCONJ
taxlaw-2864	18	79	human	human	ADJ
taxlaw-2864	18	80	labor	labor	NOUN
taxlaw-2864	18	81	—	—	PUNCT
taxlaw-2864	18	82	the	the	DET
taxlaw-2864	18	83	erstwhile	erstwhile	ADJ
taxlaw-2864	18	84	driving	drive	VERB
taxlaw-2864	18	85	force	force	NOUN
taxlaw-2864	18	86	behind	behind	ADP
taxlaw-2864	18	87	the	the	DET
taxlaw-2864	18	88	nation	nation	NOUN
taxlaw-2864	18	89	’s	’s	PART
taxlaw-2864	18	90	economic	economic	ADJ
taxlaw-2864	18	91	growth3	growth3	NOUN
taxlaw-2864	18	92	—	—	PUNCT
taxlaw-2864	18	93	wanes	wane	VERB
taxlaw-2864	18	94	in	in	ADP
taxlaw-2864	18	95	importance	importance	NOUN
taxlaw-2864	18	96	and	and	CCONJ
taxlaw-2864	18	97	as	as	SCONJ
taxlaw-2864	18	98	capital	capital	NOUN
taxlaw-2864	18	99	in	in	ADP
taxlaw-2864	18	100	the	the	DET
taxlaw-2864	18	101	form	form	NOUN
taxlaw-2864	18	102	of	of	ADP
taxlaw-2864	18	103	robotics	robotic	NOUN
taxlaw-2864	18	104	,	,	PUNCT
taxlaw-2864	18	105	machinery	machinery	NOUN
taxlaw-2864	18	106	,	,	PUNCT
taxlaw-2864	18	107	and	and	CCONJ
taxlaw-2864	18	108	intellectual	intellectual	ADJ
taxlaw-2864	18	109	property	property	NOUN
taxlaw-2864	18	110	emerges	emerge	VERB
taxlaw-2864	18	111	in	in	ADP
taxlaw-2864	18	112	its	its	PRON
taxlaw-2864	18	113	place	place	NOUN
taxlaw-2864	18	114	,	,	PUNCT
taxlaw-2864	18	115	the	the	DET
taxlaw-2864	18	116	tectonics	tectonic	NOUN
taxlaw-2864	18	117	of	of	ADP
taxlaw-2864	18	118	the	the	DET
taxlaw-2864	18	119	income	income	NOUN
taxlaw-2864	18	120	tax	tax	NOUN
taxlaw-2864	18	121	system	system	NOUN
taxlaw-2864	18	122	will	will	AUX
taxlaw-2864	18	123	have	have	VERB
taxlaw-2864	18	124	to	to	PART
taxlaw-2864	18	125	shift	shift	VERB
taxlaw-2864	18	126	.	.	PUNCT
taxlaw-2864	19	1	while	while	SCONJ
taxlaw-2864	19	2	this	this	DET
taxlaw-2864	19	3	shift	shift	NOUN
taxlaw-2864	19	4	will	will	AUX
taxlaw-2864	19	5	have	have	VERB
taxlaw-2864	19	6	significant	significant	ADJ
taxlaw-2864	19	7	economic	economic	ADJ
taxlaw-2864	19	8	implications	implication	NOUN
taxlaw-2864	19	9	that	that	PRON
taxlaw-2864	19	10	warrant	warrant	VERB
taxlaw-2864	19	11	careful	careful	ADJ
taxlaw-2864	19	12	circumspection	circumspection	NOUN
taxlaw-2864	19	13	and	and	CCONJ
taxlaw-2864	19	14	exploration	exploration	NOUN
taxlaw-2864	19	15	,	,	PUNCT
taxlaw-2864	19	16	perhaps	perhaps	ADV
taxlaw-2864	19	17	its	its	PRON
taxlaw-2864	19	18	greatest	great	ADJ
taxlaw-2864	19	19	impact	impact	NOUN
taxlaw-2864	19	20	may	may	AUX
taxlaw-2864	19	21	be	be	AUX
taxlaw-2864	19	22	on	on	ADP
taxlaw-2864	19	23	how	how	SCONJ
taxlaw-2864	19	24	the	the	DET
taxlaw-2864	19	25	country	country	NOUN
taxlaw-2864	19	26	raises	raise	VERB
taxlaw-2864	19	27	tax	tax	NOUN
taxlaw-2864	19	28	revenue	revenue	NOUN
taxlaw-2864	19	29	.	.	PUNCT
taxlaw-2864	20	1	more	more	ADV
taxlaw-2864	20	2	specifically	specifically	ADV
taxlaw-2864	20	3	,	,	PUNCT
taxlaw-2864	20	4	because	because	SCONJ
taxlaw-2864	20	5	wealth	wealth	NOUN
taxlaw-2864	20	6	generation	generation	NOUN
taxlaw-2864	20	7	and	and	CCONJ
taxlaw-2864	20	8	concentration	concentration	NOUN
taxlaw-2864	20	9	are	be	AUX
taxlaw-2864	20	10	increasingly	increasingly	ADV
taxlaw-2864	20	11	anchored	anchor	VERB
taxlaw-2864	20	12	to	to	ADP
taxlaw-2864	20	13	capital	capital	NOUN
taxlaw-2864	20	14	,	,	PUNCT
taxlaw-2864	20	15	not	not	PART
taxlaw-2864	20	16	labor	labor	NOUN
taxlaw-2864	20	17	,	,	PUNCT
taxlaw-2864	20	18	congress	congress	PROPN
taxlaw-2864	20	19	must	must	AUX
taxlaw-2864	20	20	consider	consider	VERB
taxlaw-2864	20	21	reforming	reform	VERB
taxlaw-2864	20	22	the	the	DET
taxlaw-2864	20	23	internal	internal	ADJ
taxlaw-2864	20	24	revenue	revenue	NOUN
taxlaw-2864	20	25	code	code	NOUN
taxlaw-2864	20	26	(	(	PUNCT
taxlaw-2864	20	27	code	code	NOUN
taxlaw-2864	20	28	)	)	PUNCT
taxlaw-2864	20	29	in	in	ADP
taxlaw-2864	20	30	a	a	DET
taxlaw-2864	20	31	manner	manner	NOUN
taxlaw-2864	20	32	that	that	PRON
taxlaw-2864	20	33	takes	take	VERB
taxlaw-2864	20	34	this	this	DET
taxlaw-2864	20	35	dynamic	dynamic	NOUN
taxlaw-2864	20	36	into	into	ADP
taxlaw-2864	20	37	account	account	NOUN
taxlaw-2864	20	38	.	.	PUNCT
taxlaw-2864	21	1	in	in	ADP
taxlaw-2864	21	2	broad	broad	ADJ
taxlaw-2864	21	3	brushstroke	brushstroke	NOUN
taxlaw-2864	21	4	,	,	PUNCT
taxlaw-2864	21	5	as	as	ADP
taxlaw-2864	21	6	tax	tax	NOUN
taxlaw-2864	21	7	revenues	revenue	NOUN
taxlaw-2864	21	8	from	from	ADP
taxlaw-2864	21	9	wages	wage	NOUN
taxlaw-2864	21	10	fall	fall	VERB
taxlaw-2864	21	11	,	,	PUNCT
taxlaw-2864	21	12	taxes	taxis	NOUN
taxlaw-2864	21	13	on	on	ADP
taxlaw-2864	21	14	business	business	NOUN
taxlaw-2864	21	15	profits	profit	NOUN
taxlaw-2864	21	16	,	,	PUNCT
taxlaw-2864	21	17	investment	investment	NOUN
taxlaw-2864	21	18	income	income	NOUN
taxlaw-2864	21	19	,	,	PUNCT
taxlaw-2864	21	20	and	and	CCONJ
taxlaw-2864	21	21	capital	capital	NOUN
taxlaw-2864	21	22	gains	gain	NOUN
taxlaw-2864	21	23	must	must	AUX
taxlaw-2864	21	24	correspondingly	correspondingly	ADV
taxlaw-2864	21	25	increase.4	increase.4	PRON
taxlaw-2864	21	26	this	this	PRON
taxlaw-2864	21	27	constitutes	constitute	VERB
taxlaw-2864	21	28	a	a	DET
taxlaw-2864	21	29	complete	complete	ADJ
taxlaw-2864	21	30	reversal	reversal	NOUN
taxlaw-2864	21	31	of	of	ADP
taxlaw-2864	21	32	past	past	ADJ
taxlaw-2864	21	33	practices	practice	NOUN
taxlaw-2864	21	34	in	in	ADP
taxlaw-2864	21	35	which	which	PRON
taxlaw-2864	21	36	income	income	NOUN
taxlaw-2864	21	37	derived	derive	VERB
taxlaw-2864	21	38	from	from	ADP
taxlaw-2864	21	39	labor	labor	NOUN
taxlaw-2864	21	40	has	have	AUX
taxlaw-2864	21	41	historically	historically	ADV
taxlaw-2864	21	42	borne	bear	VERB
taxlaw-2864	21	43	the	the	DET
taxlaw-2864	21	44	brunt	brunt	NOUN
taxlaw-2864	21	45	of	of	ADP
taxlaw-2864	21	46	taxation	taxation	NOUN
taxlaw-2864	21	47	;	;	PUNCT
taxlaw-2864	21	48	and	and	CCONJ
taxlaw-2864	21	49	,	,	PUNCT
taxlaw-2864	21	50	by	by	ADP
taxlaw-2864	21	51	contrast	contrast	NOUN
taxlaw-2864	21	52	,	,	PUNCT
taxlaw-2864	21	53	income	income	NOUN
taxlaw-2864	21	54	derived	derive	VERB
taxlaw-2864	21	55	from	from	ADP
taxlaw-2864	21	56	capital	capital	NOUN
taxlaw-2864	21	57	was	be	AUX
taxlaw-2864	21	58	either	either	CCONJ
taxlaw-2864	21	59	exempt	exempt	ADJ
taxlaw-2864	21	60	from	from	ADP
taxlaw-2864	21	61	tax	tax	NOUN
taxlaw-2864	21	62	or	or	CCONJ
taxlaw-2864	21	63	,	,	PUNCT
taxlaw-2864	21	64	alternatively	alternatively	ADV
taxlaw-2864	21	65	,	,	PUNCT
taxlaw-2864	21	66	experienced	experience	VERB
taxlaw-2864	21	67	much	much	ADV
taxlaw-2864	21	68	lower	low	ADJ
taxlaw-2864	21	69	tax	tax	NOUN
taxlaw-2864	21	70	rates.5	rates.5	ADJ
taxlaw-2864	21	71	1	1	NUM
taxlaw-2864	21	72	see	see	NOUN
taxlaw-2864	21	73	,	,	PUNCT
taxlaw-2864	21	74	e.g.	e.g.	ADV
taxlaw-2864	21	75	,	,	PUNCT
taxlaw-2864	21	76	martin	martin	PROPN
taxlaw-2864	21	77	ford	ford	PROPN
taxlaw-2864	21	78	,	,	PUNCT
taxlaw-2864	21	79	rise	rise	NOUN
taxlaw-2864	21	80	of	of	ADP
taxlaw-2864	21	81	the	the	DET
taxlaw-2864	21	82	robots	robot	NOUN
taxlaw-2864	21	83	:	:	PUNCT
taxlaw-2864	21	84	technology	technology	NOUN
taxlaw-2864	21	85	and	and	CCONJ
taxlaw-2864	21	86	the	the	DET
taxlaw-2864	21	87	threat	threat	NOUN
taxlaw-2864	21	88	of	of	ADP
taxlaw-2864	21	89	a	a	DET
taxlaw-2864	21	90	jobless	jobless	ADJ
taxlaw-2864	21	91	future	future	NOUN
taxlaw-2864	21	92	(	(	PUNCT
taxlaw-2864	21	93	2015	2015	NUM
taxlaw-2864	21	94	)	)	PUNCT
taxlaw-2864	21	95	(	(	PUNCT
taxlaw-2864	21	96	presenting	present	VERB
taxlaw-2864	21	97	a	a	DET
taxlaw-2864	21	98	compelling	compelling	ADJ
taxlaw-2864	21	99	and	and	CCONJ
taxlaw-2864	21	100	comprehensive	comprehensive	ADJ
taxlaw-2864	21	101	case	case	NOUN
taxlaw-2864	21	102	that	that	SCONJ
taxlaw-2864	21	103	technology	technology	NOUN
taxlaw-2864	21	104	is	be	AUX
taxlaw-2864	21	105	eradicating	eradicate	VERB
taxlaw-2864	21	106	many	many	ADJ
taxlaw-2864	21	107	jobs	job	NOUN
taxlaw-2864	21	108	and	and	CCONJ
taxlaw-2864	21	109	,	,	PUNCT
taxlaw-2864	21	110	in	in	ADP
taxlaw-2864	21	111	some	some	DET
taxlaw-2864	21	112	cases	case	NOUN
taxlaw-2864	21	113	,	,	PUNCT
taxlaw-2864	21	114	has	have	AUX
taxlaw-2864	21	115	caused	cause	VERB
taxlaw-2864	21	116	whole	whole	ADJ
taxlaw-2864	21	117	industries	industry	NOUN
taxlaw-2864	21	118	to	to	PART
taxlaw-2864	21	119	vanish	vanish	VERB
taxlaw-2864	21	120	)	)	PUNCT
taxlaw-2864	21	121	.	.	PUNCT
taxlaw-2864	22	1	see	see	VERB
taxlaw-2864	22	2	also	also	ADV
taxlaw-2864	22	3	samantha	samantha	PROPN
taxlaw-2864	22	4	masunaga	masunaga	PROPN
taxlaw-2864	22	5	,	,	PUNCT
taxlaw-2864	22	6	robots	robot	NOUN
taxlaw-2864	22	7	could	could	AUX
taxlaw-2864	22	8	take	take	VERB
taxlaw-2864	22	9	over	over	ADV
taxlaw-2864	22	10	38	38	NUM
taxlaw-2864	22	11	%	%	NOUN
taxlaw-2864	22	12	of	of	ADP
taxlaw-2864	22	13	u.s	u.s	PROPN
taxlaw-2864	22	14	.	.	PROPN
taxlaw-2864	22	15	jobs	job	NOUN
taxlaw-2864	22	16	within	within	ADP
taxlaw-2864	22	17	about	about	ADP
taxlaw-2864	22	18	15	15	NUM
taxlaw-2864	22	19	years	year	NOUN
taxlaw-2864	22	20	,	,	PUNCT
taxlaw-2864	22	21	report	report	NOUN
taxlaw-2864	22	22	says	say	VERB
taxlaw-2864	22	23	,	,	PUNCT
taxlaw-2864	22	24	l.a	l.a	PROPN
taxlaw-2864	22	25	.	.	PROPN
taxlaw-2864	22	26	times	times	PROPN
taxlaw-2864	22	27	(	(	PUNCT
taxlaw-2864	22	28	mar	mar	PROPN
taxlaw-2864	22	29	.	.	PROPN
taxlaw-2864	22	30	24	24	NUM
taxlaw-2864	22	31	,	,	PUNCT
taxlaw-2864	22	32	2017	2017	NUM
taxlaw-2864	22	33	)	)	PUNCT
taxlaw-2864	22	34	,	,	PUNCT
taxlaw-2864	22	35	https://www.latimes.com/business/la-fi-pwcrobotics-jobs-20170324-story.html	https://www.latimes.com/business/la-fi-pwcrobotics-jobs-20170324-story.html	VERB
taxlaw-2864	23	1	[	[	X
taxlaw-2864	23	2	https://perma.cc/nk2f-sat7	https://perma.cc/nk2f-sat7	X
taxlaw-2864	23	3	]	]	X
taxlaw-2864	23	4	(	(	PUNCT
taxlaw-2864	23	5	“	"	PUNCT
taxlaw-2864	23	6	more	more	ADJ
taxlaw-2864	23	7	than	than	ADP
taxlaw-2864	23	8	a	a	DET
taxlaw-2864	23	9	third	third	NOUN
taxlaw-2864	23	10	of	of	ADP
taxlaw-2864	23	11	u.s	u.s	PROPN
taxlaw-2864	23	12	.	.	PROPN
taxlaw-2864	23	13	jobs	job	NOUN
taxlaw-2864	23	14	could	could	AUX
taxlaw-2864	23	15	be	be	AUX
taxlaw-2864	23	16	at	at	ADP
taxlaw-2864	23	17	“	"	PUNCT
taxlaw-2864	23	18	high	high	ADJ
taxlaw-2864	23	19	risk	risk	NOUN
taxlaw-2864	23	20	”	"	PUNCT
taxlaw-2864	23	21	of	of	ADP
taxlaw-2864	23	22	automation	automation	NOUN
taxlaw-2864	23	23	by	by	ADP
taxlaw-2864	23	24	the	the	DET
taxlaw-2864	23	25	early	early	ADJ
taxlaw-2864	23	26	2030s	2030s	NUM
taxlaw-2864	23	27	.	.	PUNCT
taxlaw-2864	23	28	.	.	PUNCT
taxlaw-2864	23	29	.	.	PUNCT
taxlaw-2864	23	30	.	.	PUNCT
taxlaw-2864	23	31	”	"	PUNCT
taxlaw-2864	23	32	)	)	PUNCT
taxlaw-2864	23	33	;	;	PUNCT
taxlaw-2864	23	34	john	john	PROPN
taxlaw-2864	23	35	markoff	markoff	PROPN
taxlaw-2864	23	36	,	,	PUNCT
taxlaw-2864	23	37	skilled	skilled	ADJ
taxlaw-2864	23	38	work	work	NOUN
taxlaw-2864	23	39	,	,	PUNCT
taxlaw-2864	23	40	without	without	ADP
taxlaw-2864	23	41	the	the	DET
taxlaw-2864	23	42	worker	worker	NOUN
taxlaw-2864	23	43	,	,	PUNCT
taxlaw-2864	23	44	n.y	n.y	PROPN
taxlaw-2864	23	45	.	.	PROPN
taxlaw-2864	23	46	times	times	PROPN
taxlaw-2864	23	47	(	(	PUNCT
taxlaw-2864	23	48	aug	aug	PROPN
taxlaw-2864	23	49	.	.	PROPN
taxlaw-2864	23	50	18	18	NUM
taxlaw-2864	23	51	,	,	PUNCT
taxlaw-2864	23	52	2012	2012	NUM
taxlaw-2864	23	53	)	)	PUNCT
taxlaw-2864	23	54	,	,	PUNCT
taxlaw-2864	23	55	(	(	PUNCT
taxlaw-2864	23	56	“	"	PUNCT
taxlaw-2864	23	57	a	a	DET
taxlaw-2864	23	58	new	new	ADJ
taxlaw-2864	23	59	wave	wave	NOUN
taxlaw-2864	23	60	of	of	ADP
taxlaw-2864	23	61	robots	robot	NOUN
taxlaw-2864	23	62	,	,	PUNCT
taxlaw-2864	23	63	far	far	ADV
taxlaw-2864	23	64	more	more	ADV
taxlaw-2864	23	65	adept	adept	ADJ
taxlaw-2864	23	66	than	than	ADP
taxlaw-2864	23	67	those	those	PRON
taxlaw-2864	23	68	now	now	ADV
taxlaw-2864	23	69	commonly	commonly	ADV
taxlaw-2864	23	70	used	use	VERB
taxlaw-2864	23	71	by	by	ADP
taxlaw-2864	23	72	automakers	automaker	NOUN
taxlaw-2864	23	73	and	and	CCONJ
taxlaw-2864	23	74	other	other	ADJ
taxlaw-2864	23	75	heavy	heavy	ADJ
taxlaw-2864	23	76	manufacturers	manufacturer	NOUN
taxlaw-2864	23	77	,	,	PUNCT
taxlaw-2864	23	78	are	be	AUX
taxlaw-2864	23	79	replacing	replace	VERB
taxlaw-2864	23	80	workers	worker	NOUN
taxlaw-2864	23	81	around	around	ADP
taxlaw-2864	23	82	the	the	DET
taxlaw-2864	23	83	world	world	NOUN
taxlaw-2864	23	84	in	in	ADP
taxlaw-2864	23	85	both	both	DET
taxlaw-2864	23	86	manufacturing	manufacturing	NOUN
taxlaw-2864	23	87	and	and	CCONJ
taxlaw-2864	23	88	distribution	distribution	NOUN
taxlaw-2864	23	89	”	"	PUNCT
taxlaw-2864	23	90	)	)	PUNCT
taxlaw-2864	23	91	;	;	PUNCT
taxlaw-2864	23	92	stephanie	stephanie	PROPN
taxlaw-2864	23	93	clifford	clifford	PROPN
taxlaw-2864	23	94	,	,	PUNCT
taxlaw-2864	23	95	u.s	u.s	PROPN
taxlaw-2864	23	96	.	.	PROPN
taxlaw-2864	23	97	textile	textile	NOUN
taxlaw-2864	23	98	plants	plant	NOUN
taxlaw-2864	23	99	return	return	VERB
taxlaw-2864	23	100	,	,	PUNCT
taxlaw-2864	23	101	with	with	ADP
taxlaw-2864	23	102	floors	floor	NOUN
taxlaw-2864	23	103	largely	largely	ADV
taxlaw-2864	23	104	empty	empty	ADJ
taxlaw-2864	23	105	of	of	ADP
taxlaw-2864	23	106	people	people	NOUN
taxlaw-2864	23	107	,	,	PUNCT
taxlaw-2864	23	108	n.y	n.y	PROPN
taxlaw-2864	23	109	.	.	PROPN
taxlaw-2864	23	110	times	times	PROPN
taxlaw-2864	23	111	(	(	PUNCT
taxlaw-2864	23	112	sept	sept	PROPN
taxlaw-2864	23	113	.	.	PROPN
taxlaw-2864	23	114	19	19	NUM
taxlaw-2864	23	115	,	,	PUNCT
taxlaw-2864	23	116	2013	2013	NUM
taxlaw-2864	23	117	)	)	PUNCT
taxlaw-2864	23	118	,	,	PUNCT
taxlaw-2864	23	119	https://www.nytimes.com/2013/09/20/business/us-textile-factories-return.html?pagewanted=all&_r=0	https://www.nytimes.com/2013/09/20/business/us-textile-factories-return.html?pagewanted=all&_r=0	X
taxlaw-2864	23	120	(	(	PUNCT
taxlaw-2864	23	121	“	"	PUNCT
taxlaw-2864	23	122	and	and	CCONJ
taxlaw-2864	23	123	politicians	politician	NOUN
taxlaw-2864	23	124	’	'	PUNCT
taxlaw-2864	23	125	promises	promise	VERB
taxlaw-2864	23	126	that	that	SCONJ
taxlaw-2864	23	127	american	american	ADJ
taxlaw-2864	23	128	manufacturing	manufacturing	NOUN
taxlaw-2864	23	129	means	mean	VERB
taxlaw-2864	23	130	an	an	DET
taxlaw-2864	23	131	abundance	abundance	NOUN
taxlaw-2864	23	132	of	of	ADP
taxlaw-2864	23	133	new	new	ADJ
taxlaw-2864	23	134	jobs	job	NOUN
taxlaw-2864	23	135	is	be	AUX
taxlaw-2864	23	136	complicated	complicated	ADJ
taxlaw-2864	23	137	—	—	PUNCT
taxlaw-2864	23	138	yes	yes	INTJ
taxlaw-2864	23	139	,	,	PUNCT
taxlaw-2864	23	140	it	it	PRON
taxlaw-2864	23	141	means	mean	VERB
taxlaw-2864	23	142	jobs	job	NOUN
taxlaw-2864	23	143	,	,	PUNCT
taxlaw-2864	23	144	but	but	CCONJ
taxlaw-2864	23	145	on	on	ADP
taxlaw-2864	23	146	nowhere	nowhere	ADV
taxlaw-2864	23	147	near	near	ADP
taxlaw-2864	23	148	the	the	DET
taxlaw-2864	23	149	scale	scale	NOUN
taxlaw-2864	23	150	there	there	PRON
taxlaw-2864	23	151	was	be	VERB
taxlaw-2864	23	152	before	before	ADV
taxlaw-2864	23	153	,	,	PUNCT
taxlaw-2864	23	154	because	because	SCONJ
taxlaw-2864	23	155	machines	machine	NOUN
taxlaw-2864	23	156	have	have	AUX
taxlaw-2864	23	157	replaced	replace	VERB
taxlaw-2864	23	158	humans	human	NOUN
taxlaw-2864	23	159	at	at	ADP
taxlaw-2864	23	160	almost	almost	ADV
taxlaw-2864	23	161	every	every	PRON
taxlaw-2864	23	162	point	point	NOUN
taxlaw-2864	23	163	in	in	ADP
taxlaw-2864	23	164	the	the	DET
taxlaw-2864	23	165	production	production	NOUN
taxlaw-2864	23	166	process	process	NOUN
taxlaw-2864	23	167	.	.	PUNCT
taxlaw-2864	23	168	”	"	PUNCT
taxlaw-2864	23	169	)	)	PUNCT
taxlaw-2864	23	170	;	;	PUNCT
taxlaw-2864	23	171	carl	carl	PROPN
taxlaw-2864	23	172	benedikt	benedikt	PROPN
taxlaw-2864	23	173	frey	frey	PROPN
taxlaw-2864	23	174	&	&	CCONJ
taxlaw-2864	23	175	michael	michael	PROPN
taxlaw-2864	23	176	a.	a.	PROPN
taxlaw-2864	23	177	osborne	osborne	PROPN
taxlaw-2864	23	178	,	,	PUNCT
taxlaw-2864	23	179	the	the	DET
taxlaw-2864	23	180	future	future	NOUN
taxlaw-2864	23	181	of	of	ADP
taxlaw-2864	23	182	employment	employment	NOUN
taxlaw-2864	23	183	:	:	PUNCT
taxlaw-2864	23	184	how	how	SCONJ
taxlaw-2864	23	185	susceptible	susceptible	ADJ
taxlaw-2864	23	186	are	be	AUX
taxlaw-2864	23	187	jobs	job	NOUN
taxlaw-2864	23	188	to	to	ADP
taxlaw-2864	23	189	computerisation	computerisation	NOUN
taxlaw-2864	23	190	?	?	PUNCT
taxlaw-2864	24	1	(	(	PUNCT
taxlaw-2864	24	2	oxford	oxford	PROPN
taxlaw-2864	24	3	martin	martin	PROPN
taxlaw-2864	24	4	programme	programme	PROPN
taxlaw-2864	24	5	on	on	ADP
taxlaw-2864	24	6	tec	tec	PROPN
taxlaw-2864	24	7	.	.	PUNCT
taxlaw-2864	25	1	and	and	CCONJ
taxlaw-2864	25	2	emp	emp	PROPN
taxlaw-2864	25	3	.	.	PROPN
taxlaw-2864	25	4	,	,	PUNCT
taxlaw-2864	25	5	2013	2013	NUM
taxlaw-2864	25	6	)	)	PUNCT
taxlaw-2864	25	7	,	,	PUNCT
taxlaw-2864	25	8	https://www.oxfordmartin.ox.ac.uk/downloads/academic/the_future_of_employment.pdf[https://perma.cc/u9ree6by	https://www.oxfordmartin.ox.ac.uk/downloads/academic/the_future_of_employment.pdf[https://perma.cc/u9ree6by	X
taxlaw-2864	25	9	]	]	PUNCT
taxlaw-2864	25	10	(	(	PUNCT
taxlaw-2864	25	11	“	"	PUNCT
taxlaw-2864	25	12	according	accord	VERB
taxlaw-2864	25	13	to	to	ADP
taxlaw-2864	25	14	our	our	PRON
taxlaw-2864	25	15	estimates	estimate	NOUN
taxlaw-2864	25	16	,	,	PUNCT
taxlaw-2864	25	17	about	about	ADV
taxlaw-2864	25	18	47	47	NUM
taxlaw-2864	25	19	percent	percent	NOUN
taxlaw-2864	25	20	of	of	ADP
taxlaw-2864	25	21	total	total	ADJ
taxlaw-2864	25	22	us	us	PROPN
taxlaw-2864	25	23	employment	employment	NOUN
taxlaw-2864	25	24	is	be	AUX
taxlaw-2864	25	25	at	at	ADP
taxlaw-2864	25	26	risk	risk	NOUN
taxlaw-2864	25	27	[	[	X
taxlaw-2864	25	28	of	of	ADP
taxlaw-2864	25	29	being	be	AUX
taxlaw-2864	25	30	lost	lose	VERB
taxlaw-2864	25	31	]	]	PUNCT
taxlaw-2864	25	32	.	.	PUNCT
taxlaw-2864	25	33	”	"	PUNCT
taxlaw-2864	25	34	)	)	PUNCT
taxlaw-2864	26	1	;	;	PUNCT
taxlaw-2864	26	2	james	james	PROPN
taxlaw-2864	26	3	manyika	manyika	PROPN
taxlaw-2864	26	4	et	et	PROPN
taxlaw-2864	26	5	al	al	PROPN
taxlaw-2864	26	6	.	.	PROPN
taxlaw-2864	26	7	,	,	PUNCT
taxlaw-2864	26	8	disruptive	disruptive	ADJ
taxlaw-2864	26	9	technologies	technology	NOUN
taxlaw-2864	26	10	:	:	PUNCT
taxlaw-2864	26	11	advances	advance	NOUN
taxlaw-2864	26	12	that	that	PRON
taxlaw-2864	26	13	will	will	AUX
taxlaw-2864	26	14	transform	transform	VERB
taxlaw-2864	26	15	life	life	NOUN
taxlaw-2864	26	16	,	,	PUNCT
taxlaw-2864	26	17	business	business	NOUN
taxlaw-2864	26	18	,	,	PUNCT
taxlaw-2864	26	19	and	and	CCONJ
taxlaw-2864	26	20	the	the	DET
taxlaw-2864	26	21	global	global	ADJ
taxlaw-2864	26	22	economy	economy	NOUN
taxlaw-2864	26	23	,	,	PUNCT
taxlaw-2864	26	24	mckinsey	mckinsey	PROPN
taxlaw-2864	26	25	global	global	ADJ
taxlaw-2864	26	26	inst	inst	PROPN
taxlaw-2864	26	27	.	.	PUNCT
taxlaw-2864	27	1	(	(	PUNCT
taxlaw-2864	27	2	may	may	PROPN
taxlaw-2864	27	3	2013	2013	NUM
taxlaw-2864	27	4	)	)	PUNCT
taxlaw-2864	28	1	,	,	PUNCT
taxlaw-2864	28	2	https://www.mckinsey.com/business-functions/digital-mckinsey/ourinsights/disruptive-technologies	https://www.mckinsey.com/business-functions/digital-mckinsey/ourinsights/disruptive-technologie	NOUN
taxlaw-2864	29	1	[	[	X
taxlaw-2864	29	2	https://perma.cc/5m22-qkw7	https://perma.cc/5m22-qkw7	X
taxlaw-2864	29	3	]	]	X
taxlaw-2864	29	4	(	(	PUNCT
taxlaw-2864	29	5	“	"	PUNCT
taxlaw-2864	29	6	twelve	twelve	NUM
taxlaw-2864	29	7	emerging	emerge	VERB
taxlaw-2864	29	8	technologies	technology	NOUN
taxlaw-2864	29	9	—	—	PUNCT
taxlaw-2864	29	10	including	include	VERB
taxlaw-2864	29	11	the	the	DET
taxlaw-2864	29	12	mobile	mobile	ADJ
taxlaw-2864	29	13	internet	internet	NOUN
taxlaw-2864	29	14	,	,	PUNCT
taxlaw-2864	29	15	autonomous	autonomous	ADJ
taxlaw-2864	29	16	vehicles	vehicle	NOUN
taxlaw-2864	29	17	,	,	PUNCT
taxlaw-2864	29	18	and	and	CCONJ
taxlaw-2864	29	19	advanced	advanced	ADJ
taxlaw-2864	29	20	genomics	genomic	NOUN
taxlaw-2864	29	21	—	—	PUNCT
taxlaw-2864	29	22	have	have	VERB
taxlaw-2864	29	23	the	the	DET
taxlaw-2864	29	24	potential	potential	NOUN
taxlaw-2864	29	25	to	to	PART
taxlaw-2864	29	26	truly	truly	ADV
taxlaw-2864	29	27	reshape	reshape	VERB
taxlaw-2864	29	28	the	the	DET
taxlaw-2864	29	29	world	world	NOUN
taxlaw-2864	29	30	in	in	ADP
taxlaw-2864	29	31	which	which	PRON
taxlaw-2864	29	32	we	we	PRON
taxlaw-2864	29	33	live	live	VERB
taxlaw-2864	29	34	and	and	CCONJ
taxlaw-2864	29	35	work	work	VERB
taxlaw-2864	29	36	.	.	PUNCT
taxlaw-2864	30	1	leaders	leader	NOUN
taxlaw-2864	30	2	in	in	ADP
taxlaw-2864	30	3	both	both	DET
taxlaw-2864	30	4	government	government	NOUN
taxlaw-2864	30	5	and	and	CCONJ
taxlaw-2864	30	6	business	business	NOUN
taxlaw-2864	30	7	must	must	AUX
taxlaw-2864	30	8	not	not	PART
taxlaw-2864	30	9	only	only	ADV
taxlaw-2864	30	10	know	know	VERB
taxlaw-2864	30	11	what	what	PRON
taxlaw-2864	30	12	’s	’	VERB
taxlaw-2864	30	13	on	on	ADP
taxlaw-2864	30	14	the	the	DET
taxlaw-2864	30	15	horizon	horizon	NOUN
taxlaw-2864	30	16	but	but	CCONJ
taxlaw-2864	30	17	also	also	ADV
taxlaw-2864	30	18	start	start	VERB
taxlaw-2864	30	19	preparing	prepare	VERB
taxlaw-2864	30	20	for	for	ADP
taxlaw-2864	30	21	its	its	PRON
taxlaw-2864	30	22	impact	impact	NOUN
taxlaw-2864	30	23	.	.	PUNCT
taxlaw-2864	30	24	”	"	PUNCT
taxlaw-2864	30	25	)	)	PUNCT
taxlaw-2864	30	26	.	.	PUNCT
taxlaw-2864	31	1	bear	bear	VERB
taxlaw-2864	31	2	in	in	ADP
taxlaw-2864	31	3	mind	mind	NOUN
taxlaw-2864	31	4	that	that	SCONJ
taxlaw-2864	31	5	even	even	ADV
taxlaw-2864	31	6	over	over	ADP
taxlaw-2864	31	7	a	a	DET
taxlaw-2864	31	8	half	half	NOUN
taxlaw-2864	31	9	a	a	DET
taxlaw-2864	31	10	century	century	NOUN
taxlaw-2864	31	11	ago	ago	ADV
taxlaw-2864	31	12	,	,	PUNCT
taxlaw-2864	31	13	technology	technology	NOUN
taxlaw-2864	31	14	was	be	AUX
taxlaw-2864	31	15	a	a	DET
taxlaw-2864	31	16	perceived	perceive	VERB
taxlaw-2864	31	17	threat	threat	NOUN
taxlaw-2864	31	18	to	to	ADP
taxlaw-2864	31	19	the	the	DET
taxlaw-2864	31	20	job	job	NOUN
taxlaw-2864	31	21	market	market	NOUN
taxlaw-2864	31	22	.	.	PUNCT
taxlaw-2864	32	1	see	see	VERB
taxlaw-2864	32	2	the	the	DET
taxlaw-2864	32	3	automation	automation	NOUN
taxlaw-2864	32	4	jobless	jobless	NOUN
taxlaw-2864	32	5	:	:	PUNCT
taxlaw-2864	32	6	not	not	PART
taxlaw-2864	32	7	fired	fire	VERB
taxlaw-2864	32	8	,	,	PUNCT
taxlaw-2864	32	9	just	just	ADV
taxlaw-2864	32	10	not	not	PART
taxlaw-2864	32	11	hired	hire	VERB
taxlaw-2864	32	12	,	,	PUNCT
taxlaw-2864	32	13	time	time	NOUN
taxlaw-2864	32	14	(	(	PUNCT
taxlaw-2864	32	15	feb	feb	PROPN
taxlaw-2864	32	16	.	.	PROPN
taxlaw-2864	32	17	24	24	NUM
taxlaw-2864	32	18	,	,	PUNCT
taxlaw-2864	32	19	1961	1961	NUM
taxlaw-2864	32	20	)	)	PUNCT
taxlaw-2864	32	21	,	,	PUNCT
taxlaw-2864	32	22	https://content.time.com/time/subscriber/printout/0,8816,828815,00.html	https://content.time.com/time/subscriber/printout/0,8816,828815,00.html	VERB
taxlaw-2864	32	23	[	[	X
taxlaw-2864	32	24	https://perma.cc/8e5k-drn6	https://perma.cc/8e5k-drn6	PROPN
taxlaw-2864	32	25	]	]	PUNCT
taxlaw-2864	32	26	.	.	PUNCT
taxlaw-2864	33	1	2	2	NUM
taxlaw-2864	33	2	see	see	VERB
taxlaw-2864	33	3	infra	infra	NOUN
taxlaw-2864	33	4	section	section	PROPN
taxlaw-2864	33	5	ii	ii	PROPN
taxlaw-2864	33	6	.	.	PROPN
taxlaw-2864	33	7	3	3	NUM
taxlaw-2864	33	8	see	see	VERB
taxlaw-2864	33	9	generally	generally	ADV
taxlaw-2864	33	10	george	george	PROPN
taxlaw-2864	33	11	langelett	langelett	PROPN
taxlaw-2864	33	12	,	,	PUNCT
taxlaw-2864	33	13	human	human	ADJ
taxlaw-2864	33	14	capital	capital	NOUN
taxlaw-2864	33	15	:	:	PUNCT
taxlaw-2864	33	16	a	a	DET
taxlaw-2864	33	17	summary	summary	NOUN
taxlaw-2864	33	18	of	of	ADP
taxlaw-2864	33	19	the	the	DET
taxlaw-2864	33	20	20th	20th	ADJ
taxlaw-2864	33	21	century	century	NOUN
taxlaw-2864	33	22	research	research	NOUN
taxlaw-2864	33	23	,	,	PUNCT
taxlaw-2864	33	24	28	28	NUM
taxlaw-2864	33	25	j.	j.	PROPN
taxlaw-2864	33	26	educ	educ	PROPN
taxlaw-2864	33	27	.	.	PUNCT
taxlaw-2864	34	1	fin	fin	NOUN
taxlaw-2864	34	2	.	.	PUNCT
taxlaw-2864	34	3	1	1	NUM
taxlaw-2864	34	4	(	(	PUNCT
taxlaw-2864	34	5	2002	2002	NUM
taxlaw-2864	34	6	)	)	PUNCT
taxlaw-2864	34	7	.	.	PUNCT
taxlaw-2864	35	1	4	4	NUM
taxlaw-2864	35	2	see	see	VERB
taxlaw-2864	35	3	infra	infra	NOUN
taxlaw-2864	35	4	section	section	NOUN
taxlaw-2864	35	5	iva	iva	PROPN
taxlaw-2864	35	6	.	.	PROPN
taxlaw-2864	36	1	5	5	NUM
taxlaw-2864	36	2	see	see	VERB
taxlaw-2864	36	3	infra	infra	NOUN
taxlaw-2864	36	4	section	section	NOUN
taxlaw-2864	36	5	iia	iia	PROPN
taxlaw-2864	36	6	.	.	PUNCT
taxlaw-2864	37	1	https://www.latimes.com/business/la-fi-pwc-robotics-jobs-20170324-story.html	https://www.latimes.com/business/la-fi-pwc-robotics-jobs-20170324-story.html	PROPN
taxlaw-2864	37	2	https://www.latimes.com/business/la-fi-pwc-robotics-jobs-20170324-story.html	https://www.latimes.com/business/la-fi-pwc-robotics-jobs-20170324-story.html	VERB
taxlaw-2864	37	3	https://www.nytimes.com/2013/09/20/business/us-textile-factories-return.html?pagewanted=all&_r=0	https://www.nytimes.com/2013/09/20/business/us-textile-factories-return.html?pagewanted=all&_r=0	PROPN
taxlaw-2864	37	4	https://www.oxfordmartin.ox.ac.uk/downloads/academic/the_future_of_employment.pdf	https://www.oxfordmartin.ox.ac.uk/downloads/academic/the_future_of_employment.pdf	PROPN
taxlaw-2864	37	5	https://www.mckinsey.com/business-functions/digital-mckinsey/our-insights/disruptive-technologies	https://www.mckinsey.com/business-functions/digital-mckinsey/our-insights/disruptive-technologie	NOUN
taxlaw-2864	37	6	https://www.mckinsey.com/business-functions/digital-mckinsey/our-insights/disruptive-technologies	https://www.mckinsey.com/business-functions/digital-mckinsey/our-insights/disruptive-technologie	NOUN
taxlaw-2864	37	7	4	4	NUM
taxlaw-2864	37	8	[	[	X
taxlaw-2864	37	9	vol.10:1	vol.10:1	PROPN
taxlaw-2864	37	10	columbia	columbia	PROPN
taxlaw-2864	37	11	journal	journal	PROPN
taxlaw-2864	37	12	of	of	ADP
taxlaw-2864	37	13	tax	tax	NOUN
taxlaw-2864	37	14	law	law	NOUN
taxlaw-2864	37	15	there	there	PRON
taxlaw-2864	37	16	is	be	VERB
taxlaw-2864	37	17	already	already	ADV
taxlaw-2864	37	18	some	some	DET
taxlaw-2864	37	19	evidence	evidence	NOUN
taxlaw-2864	37	20	that	that	SCONJ
taxlaw-2864	37	21	technological	technological	ADJ
taxlaw-2864	37	22	advancements	advancement	NOUN
taxlaw-2864	37	23	have	have	AUX
taxlaw-2864	37	24	begun	begin	VERB
taxlaw-2864	37	25	to	to	PART
taxlaw-2864	37	26	make	make	VERB
taxlaw-2864	37	27	their	their	PRON
taxlaw-2864	37	28	mark	mark	NOUN
taxlaw-2864	37	29	on	on	ADP
taxlaw-2864	37	30	the	the	DET
taxlaw-2864	37	31	code	code	NOUN
taxlaw-2864	37	32	.	.	PUNCT
taxlaw-2864	38	1	over	over	ADP
taxlaw-2864	38	2	the	the	DET
taxlaw-2864	38	3	last	last	ADJ
taxlaw-2864	38	4	two	two	NUM
taxlaw-2864	38	5	decades	decade	NOUN
taxlaw-2864	38	6	,	,	PUNCT
taxlaw-2864	38	7	as	as	SCONJ
taxlaw-2864	38	8	the	the	DET
taxlaw-2864	38	9	pace	pace	NOUN
taxlaw-2864	38	10	of	of	ADP
taxlaw-2864	38	11	technological	technological	ADJ
taxlaw-2864	38	12	changes	change	NOUN
taxlaw-2864	38	13	has	have	AUX
taxlaw-2864	38	14	accelerated	accelerate	VERB
taxlaw-2864	38	15	,	,	PUNCT
taxlaw-2864	38	16	congress	congress	PROPN
taxlaw-2864	38	17	has	have	AUX
taxlaw-2864	38	18	chosen	choose	VERB
taxlaw-2864	38	19	to	to	PART
taxlaw-2864	38	20	retain	retain	VERB
taxlaw-2864	38	21	relatively	relatively	ADV
taxlaw-2864	38	22	constant	constant	ADJ
taxlaw-2864	38	23	tax	tax	NOUN
taxlaw-2864	38	24	rates	rate	NOUN
taxlaw-2864	38	25	on	on	ADP
taxlaw-2864	38	26	wage	wage	NOUN
taxlaw-2864	38	27	income.6	income.6	NOUN
taxlaw-2864	38	28	indeed	indeed	ADV
taxlaw-2864	38	29	,	,	PUNCT
taxlaw-2864	38	30	even	even	ADV
taxlaw-2864	38	31	recent	recent	ADJ
taxlaw-2864	38	32	tax	tax	NOUN
taxlaw-2864	38	33	legislation	legislation	NOUN
taxlaw-2864	38	34	passed	pass	VERB
taxlaw-2864	38	35	in	in	ADP
taxlaw-2864	38	36	2017	2017	NUM
taxlaw-2864	38	37	—	—	PUNCT
taxlaw-2864	38	38	the	the	DET
taxlaw-2864	38	39	most	most	ADV
taxlaw-2864	38	40	significant	significant	ADJ
taxlaw-2864	38	41	tax	tax	NOUN
taxlaw-2864	38	42	reform	reform	NOUN
taxlaw-2864	38	43	in	in	ADP
taxlaw-2864	38	44	decades	decade	NOUN
taxlaw-2864	38	45	—	—	PUNCT
taxlaw-2864	38	46	made	make	VERB
taxlaw-2864	38	47	only	only	ADV
taxlaw-2864	38	48	modest	modest	ADJ
taxlaw-2864	38	49	adjustments	adjustment	NOUN
taxlaw-2864	38	50	to	to	ADP
taxlaw-2864	38	51	individual	individual	ADJ
taxlaw-2864	38	52	income	income	NOUN
taxlaw-2864	38	53	tax	tax	NOUN
taxlaw-2864	38	54	rates	rate	NOUN
taxlaw-2864	38	55	and	and	CCONJ
taxlaw-2864	38	56	no	no	DET
taxlaw-2864	38	57	adjustments	adjustment	NOUN
taxlaw-2864	38	58	to	to	PART
taxlaw-2864	38	59	payroll	payroll	VERB
taxlaw-2864	38	60	tax	tax	NOUN
taxlaw-2864	38	61	rates.7	rates.7	NOUN
taxlaw-2864	38	62	in	in	ADP
taxlaw-2864	38	63	contrast	contrast	NOUN
taxlaw-2864	38	64	,	,	PUNCT
taxlaw-2864	38	65	congress	congress	PROPN
taxlaw-2864	38	66	raised	raise	VERB
taxlaw-2864	38	67	rates	rate	NOUN
taxlaw-2864	38	68	on	on	ADP
taxlaw-2864	38	69	investment	investment	NOUN
taxlaw-2864	38	70	income	income	NOUN
taxlaw-2864	38	71	in	in	ADP
taxlaw-2864	38	72	20108	20108	NUM
taxlaw-2864	38	73	and	and	CCONJ
taxlaw-2864	38	74	increased	increase	VERB
taxlaw-2864	38	75	the	the	DET
taxlaw-2864	38	76	maximum	maximum	ADJ
taxlaw-2864	38	77	capital	capital	NOUN
taxlaw-2864	38	78	gains	gain	NOUN
taxlaw-2864	38	79	rate	rate	NOUN
taxlaw-2864	38	80	in	in	ADP
taxlaw-2864	38	81	2013.9	2013.9	NUM
taxlaw-2864	38	82	while	while	SCONJ
taxlaw-2864	38	83	it	it	PRON
taxlaw-2864	38	84	is	be	AUX
taxlaw-2864	38	85	hard	hard	ADJ
taxlaw-2864	38	86	to	to	PART
taxlaw-2864	38	87	be	be	AUX
taxlaw-2864	38	88	prescient	prescient	ADJ
taxlaw-2864	38	89	,	,	PUNCT
taxlaw-2864	38	90	particularly	particularly	ADV
taxlaw-2864	38	91	with	with	ADP
taxlaw-2864	38	92	respect	respect	NOUN
taxlaw-2864	38	93	to	to	ADP
taxlaw-2864	38	94	the	the	DET
taxlaw-2864	38	95	income	income	NOUN
taxlaw-2864	38	96	tax	tax	NOUN
taxlaw-2864	38	97	,	,	PUNCT
taxlaw-2864	38	98	there	there	PRON
taxlaw-2864	38	99	is	be	VERB
taxlaw-2864	38	100	every	every	DET
taxlaw-2864	38	101	reason	reason	NOUN
taxlaw-2864	38	102	to	to	PART
taxlaw-2864	38	103	believe	believe	VERB
taxlaw-2864	38	104	that	that	SCONJ
taxlaw-2864	38	105	this	this	DET
taxlaw-2864	38	106	general	general	ADJ
taxlaw-2864	38	107	trend	trend	NOUN
taxlaw-2864	38	108	will	will	AUX
taxlaw-2864	38	109	continue	continue	VERB
taxlaw-2864	38	110	and	and	CCONJ
taxlaw-2864	38	111	that	that	SCONJ
taxlaw-2864	38	112	congress	congress	PROPN
taxlaw-2864	38	113	will	will	AUX
taxlaw-2864	38	114	no	no	ADV
taxlaw-2864	38	115	longer	long	ADV
taxlaw-2864	38	116	rely	rely	VERB
taxlaw-2864	38	117	upon	upon	SCONJ
taxlaw-2864	38	118	labor	labor	NOUN
taxlaw-2864	38	119	income	income	NOUN
taxlaw-2864	38	120	as	as	ADV
taxlaw-2864	38	121	heavily	heavily	ADV
taxlaw-2864	38	122	as	as	SCONJ
taxlaw-2864	38	123	it	it	PRON
taxlaw-2864	38	124	once	once	ADV
taxlaw-2864	38	125	did	do	VERB
taxlaw-2864	38	126	as	as	ADP
taxlaw-2864	38	127	a	a	DET
taxlaw-2864	38	128	revenue	revenue	NOUN
taxlaw-2864	38	129	source	source	NOUN
taxlaw-2864	38	130	.	.	PUNCT
taxlaw-2864	39	1	yet	yet	ADV
taxlaw-2864	39	2	,	,	PUNCT
taxlaw-2864	39	3	for	for	ADP
taxlaw-2864	39	4	now	now	ADV
taxlaw-2864	39	5	,	,	PUNCT
taxlaw-2864	39	6	a	a	DET
taxlaw-2864	39	7	significant	significant	ADJ
taxlaw-2864	39	8	disparity	disparity	NOUN
taxlaw-2864	39	9	still	still	ADV
taxlaw-2864	39	10	exists	exist	VERB
taxlaw-2864	39	11	between	between	ADP
taxlaw-2864	39	12	the	the	DET
taxlaw-2864	39	13	tax	tax	NOUN
taxlaw-2864	39	14	treatment	treatment	NOUN
taxlaw-2864	39	15	of	of	ADP
taxlaw-2864	39	16	labor	labor	NOUN
taxlaw-2864	39	17	and	and	CCONJ
taxlaw-2864	39	18	capital	capital	NOUN
taxlaw-2864	39	19	,	,	PUNCT
taxlaw-2864	39	20	and	and	CCONJ
taxlaw-2864	39	21	policy	policy	NOUN
taxlaw-2864	39	22	makers	maker	NOUN
taxlaw-2864	39	23	must	must	AUX
taxlaw-2864	39	24	do	do	VERB
taxlaw-2864	39	25	more	more	ADJ
taxlaw-2864	39	26	to	to	PART
taxlaw-2864	39	27	correct	correct	VERB
taxlaw-2864	39	28	this	this	DET
taxlaw-2864	39	29	course	course	NOUN
taxlaw-2864	39	30	.	.	PUNCT
taxlaw-2864	40	1	this	this	DET
taxlaw-2864	40	2	article	article	NOUN
taxlaw-2864	40	3	explores	explore	VERB
taxlaw-2864	40	4	how	how	SCONJ
taxlaw-2864	40	5	congress	congress	PROPN
taxlaw-2864	40	6	should	should	AUX
taxlaw-2864	40	7	reform	reform	VERB
taxlaw-2864	40	8	the	the	DET
taxlaw-2864	40	9	code	code	NOUN
taxlaw-2864	40	10	to	to	PART
taxlaw-2864	40	11	account	account	VERB
taxlaw-2864	40	12	for	for	ADP
taxlaw-2864	40	13	labor	labor	NOUN
taxlaw-2864	40	14	’s	’s	PART
taxlaw-2864	40	15	decline	decline	NOUN
taxlaw-2864	40	16	and	and	CCONJ
taxlaw-2864	40	17	capital	capital	NOUN
taxlaw-2864	40	18	’s	’s	PART
taxlaw-2864	40	19	rise	rise	NOUN
taxlaw-2864	40	20	,	,	PUNCT
taxlaw-2864	40	21	as	as	ADV
taxlaw-2864	40	22	well	well	ADV
taxlaw-2864	40	23	as	as	ADP
taxlaw-2864	40	24	the	the	DET
taxlaw-2864	40	25	concomitant	concomitant	ADJ
taxlaw-2864	40	26	implications	implication	NOUN
taxlaw-2864	40	27	associated	associate	VERB
taxlaw-2864	40	28	with	with	ADP
taxlaw-2864	40	29	the	the	DET
taxlaw-2864	40	30	reform	reform	NOUN
taxlaw-2864	40	31	measures	measure	NOUN
taxlaw-2864	40	32	proposed	propose	VERB
taxlaw-2864	40	33	.	.	PUNCT
taxlaw-2864	41	1	section	section	NOUN
taxlaw-2864	41	2	ii	ii	PROPN
taxlaw-2864	41	3	sets	set	VERB
taxlaw-2864	41	4	forth	forth	ADP
taxlaw-2864	41	5	several	several	ADJ
taxlaw-2864	41	6	salient	salient	NOUN
taxlaw-2864	41	7	background	background	NOUN
taxlaw-2864	41	8	items	item	NOUN
taxlaw-2864	41	9	,	,	PUNCT
taxlaw-2864	41	10	including	include	VERB
taxlaw-2864	41	11	a	a	DET
taxlaw-2864	41	12	short	short	ADJ
taxlaw-2864	41	13	history	history	NOUN
taxlaw-2864	41	14	of	of	ADP
taxlaw-2864	41	15	the	the	DET
taxlaw-2864	41	16	labor	labor	NOUN
taxlaw-2864	41	17	-	-	PUNCT
taxlaw-2864	41	18	capital	capital	NOUN
taxlaw-2864	41	19	income	income	NOUN
taxlaw-2864	41	20	dynamic	dynamic	NOUN
taxlaw-2864	41	21	;	;	PUNCT
taxlaw-2864	41	22	an	an	DET
taxlaw-2864	41	23	explanation	explanation	NOUN
taxlaw-2864	41	24	of	of	ADP
taxlaw-2864	41	25	how	how	SCONJ
taxlaw-2864	41	26	the	the	DET
taxlaw-2864	41	27	code	code	NOUN
taxlaw-2864	41	28	currently	currently	ADV
taxlaw-2864	41	29	taxes	tax	VERB
taxlaw-2864	41	30	wages	wage	NOUN
taxlaw-2864	41	31	,	,	PUNCT
taxlaw-2864	41	32	business	business	NOUN
taxlaw-2864	41	33	profits	profit	NOUN
taxlaw-2864	41	34	,	,	PUNCT
taxlaw-2864	41	35	investment	investment	NOUN
taxlaw-2864	41	36	income	income	NOUN
taxlaw-2864	41	37	,	,	PUNCT
taxlaw-2864	41	38	and	and	CCONJ
taxlaw-2864	41	39	capital	capital	NOUN
taxlaw-2864	41	40	gains	gain	NOUN
taxlaw-2864	41	41	;	;	PUNCT
taxlaw-2864	41	42	and	and	CCONJ
taxlaw-2864	41	43	a	a	DET
taxlaw-2864	41	44	discussion	discussion	NOUN
taxlaw-2864	41	45	of	of	ADP
taxlaw-2864	41	46	the	the	DET
taxlaw-2864	41	47	relative	relative	ADJ
taxlaw-2864	41	48	revenue	revenue	NOUN
taxlaw-2864	41	49	that	that	PRON
taxlaw-2864	41	50	each	each	DET
taxlaw-2864	41	51	mode	mode	NOUN
taxlaw-2864	41	52	of	of	ADP
taxlaw-2864	41	53	taxation	taxation	NOUN
taxlaw-2864	41	54	generates	generate	NOUN
taxlaw-2864	41	55	.	.	PUNCT
taxlaw-2864	42	1	section	section	NOUN
taxlaw-2864	42	2	iii	iii	PROPN
taxlaw-2864	43	1	next	next	ADJ
taxlaw-2864	43	2	explores	explore	NOUN
taxlaw-2864	43	3	how	how	SCONJ
taxlaw-2864	43	4	automation	automation	NOUN
taxlaw-2864	43	5	has	have	AUX
taxlaw-2864	43	6	transformed	transform	VERB
taxlaw-2864	43	7	the	the	DET
taxlaw-2864	43	8	economy	economy	NOUN
taxlaw-2864	43	9	in	in	ADP
taxlaw-2864	43	10	ways	way	NOUN
taxlaw-2864	43	11	that	that	PRON
taxlaw-2864	43	12	,	,	PUNCT
taxlaw-2864	43	13	only	only	ADV
taxlaw-2864	43	14	a	a	DET
taxlaw-2864	43	15	generation	generation	NOUN
taxlaw-2864	43	16	ago	ago	ADV
taxlaw-2864	43	17	,	,	PUNCT
taxlaw-2864	43	18	were	be	AUX
taxlaw-2864	43	19	unimaginable	unimaginable	ADJ
taxlaw-2864	43	20	and	and	CCONJ
taxlaw-2864	43	21	the	the	DET
taxlaw-2864	43	22	impact	impact	NOUN
taxlaw-2864	43	23	that	that	PRON
taxlaw-2864	43	24	these	these	DET
taxlaw-2864	43	25	changes	change	NOUN
taxlaw-2864	43	26	have	have	AUX
taxlaw-2864	43	27	had	have	VERB
taxlaw-2864	43	28	on	on	ADP
taxlaw-2864	43	29	the	the	DET
taxlaw-2864	43	30	tax	tax	NOUN
taxlaw-2864	43	31	system	system	NOUN
taxlaw-2864	43	32	.	.	PUNCT
taxlaw-2864	44	1	section	section	NOUN
taxlaw-2864	44	2	iv	iv	NUM
taxlaw-2864	44	3	predicts	predict	VERB
taxlaw-2864	44	4	how	how	SCONJ
taxlaw-2864	44	5	congress	congress	PROPN
taxlaw-2864	44	6	will	will	AUX
taxlaw-2864	44	7	have	have	VERB
taxlaw-2864	44	8	to	to	PART
taxlaw-2864	44	9	reform	reform	VERB
taxlaw-2864	44	10	the	the	DET
taxlaw-2864	44	11	income	income	NOUN
taxlaw-2864	44	12	tax	tax	NOUN
taxlaw-2864	44	13	system	system	NOUN
taxlaw-2864	44	14	to	to	PART
taxlaw-2864	44	15	better	well	ADV
taxlaw-2864	44	16	align	align	VERB
taxlaw-2864	44	17	it	it	PRON
taxlaw-2864	44	18	with	with	ADP
taxlaw-2864	44	19	technological	technological	ADJ
taxlaw-2864	44	20	advancements	advancement	NOUN
taxlaw-2864	44	21	and	and	CCONJ
taxlaw-2864	44	22	discusses	discuss	VERB
taxlaw-2864	44	23	the	the	DET
taxlaw-2864	44	24	larger	large	ADJ
taxlaw-2864	44	25	economic	economic	ADJ
taxlaw-2864	44	26	and	and	CCONJ
taxlaw-2864	44	27	social	social	ADJ
taxlaw-2864	44	28	implications	implication	NOUN
taxlaw-2864	44	29	of	of	ADP
taxlaw-2864	44	30	doing	do	VERB
taxlaw-2864	44	31	so	so	ADV
taxlaw-2864	44	32	.	.	PUNCT
taxlaw-2864	45	1	section	section	NOUN
taxlaw-2864	45	2	v	v	NOUN
taxlaw-2864	45	3	concludes	conclude	VERB
taxlaw-2864	45	4	.	.	PUNCT
taxlaw-2864	46	1	ii	ii	PROPN
taxlaw-2864	46	2	.	.	PUNCT
taxlaw-2864	46	3	background	background	NOUN
taxlaw-2864	46	4	examining	examine	VERB
taxlaw-2864	46	5	the	the	DET
taxlaw-2864	46	6	impact	impact	NOUN
taxlaw-2864	46	7	that	that	SCONJ
taxlaw-2864	46	8	technological	technological	ADJ
taxlaw-2864	46	9	advances	advance	NOUN
taxlaw-2864	46	10	have	have	AUX
taxlaw-2864	46	11	had	have	VERB
taxlaw-2864	46	12	on	on	ADP
taxlaw-2864	46	13	the	the	DET
taxlaw-2864	46	14	economy	economy	NOUN
taxlaw-2864	46	15	and	and	CCONJ
taxlaw-2864	46	16	the	the	DET
taxlaw-2864	46	17	larger	large	ADJ
taxlaw-2864	46	18	implications	implication	NOUN
taxlaw-2864	46	19	that	that	SCONJ
taxlaw-2864	46	20	such	such	ADJ
taxlaw-2864	46	21	changes	change	NOUN
taxlaw-2864	46	22	presage	presage	VERB
taxlaw-2864	46	23	for	for	ADP
taxlaw-2864	46	24	the	the	DET
taxlaw-2864	46	25	code	code	NOUN
taxlaw-2864	46	26	requires	require	VERB
taxlaw-2864	46	27	an	an	DET
taxlaw-2864	46	28	investigation	investigation	NOUN
taxlaw-2864	46	29	of	of	ADP
taxlaw-2864	46	30	the	the	DET
taxlaw-2864	46	31	past	past	NOUN
taxlaw-2864	46	32	and	and	CCONJ
taxlaw-2864	46	33	an	an	DET
taxlaw-2864	46	34	explication	explication	NOUN
taxlaw-2864	46	35	of	of	ADP
taxlaw-2864	46	36	the	the	DET
taxlaw-2864	46	37	present	present	NOUN
taxlaw-2864	46	38	.	.	PUNCT
taxlaw-2864	47	1	while	while	SCONJ
taxlaw-2864	47	2	various	various	ADJ
taxlaw-2864	47	3	modes	mode	NOUN
taxlaw-2864	47	4	of	of	ADP
taxlaw-2864	47	5	taxation	taxation	NOUN
taxlaw-2864	47	6	are	be	AUX
taxlaw-2864	47	7	endemic	endemic	ADJ
taxlaw-2864	47	8	to	to	ADP
taxlaw-2864	47	9	civilized	civilized	ADJ
taxlaw-2864	47	10	societies	society	NOUN
taxlaw-2864	47	11	and	and	CCONJ
taxlaw-2864	47	12	extant	extant	ADJ
taxlaw-2864	47	13	for	for	ADP
taxlaw-2864	47	14	many	many	ADJ
taxlaw-2864	47	15	millennia	millennium	NOUN
taxlaw-2864	47	16	,	,	PUNCT
taxlaw-2864	47	17	income	income	NOUN
taxlaw-2864	47	18	tax	tax	NOUN
taxlaw-2864	47	19	systems	system	NOUN
taxlaw-2864	47	20	are	be	AUX
taxlaw-2864	47	21	of	of	ADP
taxlaw-2864	47	22	relatively	relatively	ADV
taxlaw-2864	47	23	recent	recent	ADJ
taxlaw-2864	47	24	vintage.10	vintage.10	NOUN
taxlaw-2864	47	25	tracing	trace	VERB
taxlaw-2864	47	26	the	the	DET
taxlaw-2864	47	27	origins	origin	NOUN
taxlaw-2864	47	28	of	of	ADP
taxlaw-2864	47	29	the	the	DET
taxlaw-2864	47	30	modern	modern	ADJ
taxlaw-2864	47	31	income	income	NOUN
taxlaw-2864	47	32	tax	tax	NOUN
taxlaw-2864	47	33	reveals	reveal	VERB
taxlaw-2864	47	34	much	much	ADJ
taxlaw-2864	47	35	about	about	ADP
taxlaw-2864	47	36	why	why	SCONJ
taxlaw-2864	47	37	and	and	CCONJ
taxlaw-2864	47	38	how	how	SCONJ
taxlaw-2864	47	39	our	our	PRON
taxlaw-2864	47	40	tax	tax	NOUN
taxlaw-2864	47	41	system	system	NOUN
taxlaw-2864	47	42	has	have	AUX
taxlaw-2864	47	43	evolved	evolve	VERB
taxlaw-2864	47	44	into	into	ADP
taxlaw-2864	47	45	one	one	NUM
taxlaw-2864	47	46	that	that	PRON
taxlaw-2864	47	47	taxes	tax	VERB
taxlaw-2864	47	48	labor	labor	NOUN
taxlaw-2864	47	49	and	and	CCONJ
taxlaw-2864	47	50	capital	capital	NOUN
taxlaw-2864	47	51	so	so	ADV
taxlaw-2864	47	52	differently	differently	ADV
taxlaw-2864	47	53	.	.	PUNCT
taxlaw-2864	48	1	delving	delve	VERB
taxlaw-2864	48	2	into	into	ADP
taxlaw-2864	48	3	this	this	DET
taxlaw-2864	48	4	history	history	NOUN
taxlaw-2864	48	5	raises	raise	VERB
taxlaw-2864	48	6	the	the	DET
taxlaw-2864	48	7	following	follow	VERB
taxlaw-2864	48	8	important	important	ADJ
taxlaw-2864	48	9	questions	question	NOUN
taxlaw-2864	48	10	:	:	PUNCT
taxlaw-2864	48	11	•	•	X
taxlaw-2864	48	12	why	why	SCONJ
taxlaw-2864	48	13	did	do	AUX
taxlaw-2864	48	14	the	the	DET
taxlaw-2864	48	15	code	code	NOUN
taxlaw-2864	48	16	come	come	VERB
taxlaw-2864	48	17	into	into	ADP
taxlaw-2864	48	18	existence	existence	NOUN
taxlaw-2864	48	19	and	and	CCONJ
taxlaw-2864	48	20	supplant	supplant	VERB
taxlaw-2864	48	21	prior	prior	ADJ
taxlaw-2864	48	22	means	mean	NOUN
taxlaw-2864	48	23	of	of	ADP
taxlaw-2864	48	24	tax	tax	NOUN
taxlaw-2864	48	25	revenue	revenue	NOUN
taxlaw-2864	48	26	collection	collection	NOUN
taxlaw-2864	48	27	?	?	PUNCT
taxlaw-2864	49	1	•	•	NUM
taxlaw-2864	49	2	how	how	SCONJ
taxlaw-2864	49	3	did	do	AUX
taxlaw-2864	49	4	the	the	DET
taxlaw-2864	49	5	code	code	NOUN
taxlaw-2864	49	6	evolve	evolve	VERB
taxlaw-2864	49	7	into	into	ADP
taxlaw-2864	49	8	what	what	PRON
taxlaw-2864	49	9	it	it	PRON
taxlaw-2864	49	10	is	be	AUX
taxlaw-2864	49	11	today	today	NOUN
taxlaw-2864	49	12	?	?	PUNCT
taxlaw-2864	50	1	•	•	NOUN
taxlaw-2864	50	2	can	can	AUX
taxlaw-2864	50	3	the	the	DET
taxlaw-2864	50	4	code	code	NOUN
taxlaw-2864	50	5	successfully	successfully	ADV
taxlaw-2864	50	6	continue	continue	VERB
taxlaw-2864	50	7	to	to	PART
taxlaw-2864	50	8	raise	raise	VERB
taxlaw-2864	50	9	revenue	revenue	NOUN
taxlaw-2864	50	10	?	?	PUNCT
taxlaw-2864	51	1	6	6	NUM
taxlaw-2864	51	2	see	see	VERB
taxlaw-2864	51	3	,	,	PUNCT
taxlaw-2864	51	4	e.g.	e.g.	ADV
taxlaw-2864	51	5	,	,	PUNCT
taxlaw-2864	51	6	american	american	ADJ
taxlaw-2864	51	7	taxpayer	taxpayer	PROPN
taxlaw-2864	51	8	relief	relief	PROPN
taxlaw-2864	51	9	act	act	NOUN
taxlaw-2864	51	10	of	of	ADP
taxlaw-2864	51	11	2012	2012	NUM
taxlaw-2864	51	12	,	,	PUNCT
taxlaw-2864	51	13	pub	pub	NOUN
taxlaw-2864	51	14	.	.	PUNCT
taxlaw-2864	52	1	l.	l.	PROPN
taxlaw-2864	52	2	no	no	INTJ
taxlaw-2864	52	3	.	.	PROPN
taxlaw-2864	53	1	112	112	NUM
taxlaw-2864	53	2	-	-	SYM
taxlaw-2864	53	3	240	240	NUM
taxlaw-2864	53	4	,	,	PUNCT
taxlaw-2864	53	5	§	§	PROPN
taxlaw-2864	53	6	101	101	NUM
taxlaw-2864	53	7	(	(	PUNCT
taxlaw-2864	53	8	2012	2012	NUM
taxlaw-2864	53	9	)	)	PUNCT
taxlaw-2864	53	10	(	(	PUNCT
taxlaw-2864	53	11	making	make	VERB
taxlaw-2864	53	12	“	"	PUNCT
taxlaw-2864	53	13	permanent	permanent	ADJ
taxlaw-2864	53	14	”	"	PUNCT
taxlaw-2864	53	15	the	the	DET
taxlaw-2864	53	16	lower	low	ADJ
taxlaw-2864	53	17	rates	rate	NOUN
taxlaw-2864	53	18	of	of	ADP
taxlaw-2864	53	19	the	the	DET
taxlaw-2864	53	20	so	so	ADV
taxlaw-2864	53	21	-	-	PUNCT
taxlaw-2864	53	22	called	call	VERB
taxlaw-2864	53	23	bush	bush	PROPN
taxlaw-2864	53	24	tax	tax	NOUN
taxlaw-2864	53	25	cuts	cut	NOUN
taxlaw-2864	53	26	(	(	PUNCT
taxlaw-2864	53	27	while	while	SCONJ
taxlaw-2864	53	28	retaining	retain	VERB
taxlaw-2864	53	29	the	the	DET
taxlaw-2864	53	30	higher	high	ADJ
taxlaw-2864	53	31	tax	tax	NOUN
taxlaw-2864	53	32	rate	rate	NOUN
taxlaw-2864	53	33	at	at	ADP
taxlaw-2864	53	34	upper	upper	ADJ
taxlaw-2864	53	35	-	-	PUNCT
taxlaw-2864	53	36	income	income	NOUN
taxlaw-2864	53	37	levels	level	NOUN
taxlaw-2864	53	38	)	)	PUNCT
taxlaw-2864	53	39	)	)	PUNCT
taxlaw-2864	53	40	.	.	PUNCT
taxlaw-2864	54	1	7	7	NUM
taxlaw-2864	54	2	see	see	VERB
taxlaw-2864	54	3	tax	tax	NOUN
taxlaw-2864	54	4	cuts	cut	NOUN
taxlaw-2864	54	5	and	and	CCONJ
taxlaw-2864	54	6	jobs	job	NOUN
taxlaw-2864	54	7	act	act	NOUN
taxlaw-2864	54	8	of	of	ADP
taxlaw-2864	54	9	2017	2017	NUM
taxlaw-2864	54	10	,	,	PUNCT
taxlaw-2864	54	11	pub	pub	NOUN
taxlaw-2864	54	12	.	.	PUNCT
taxlaw-2864	55	1	l.	l.	PROPN
taxlaw-2864	55	2	no	no	INTJ
taxlaw-2864	55	3	.	.	PROPN
taxlaw-2864	56	1	115	115	NUM
taxlaw-2864	56	2	-	-	SYM
taxlaw-2864	56	3	97	97	NUM
taxlaw-2864	56	4	,	,	PUNCT
taxlaw-2864	56	5	§	§	PROPN
taxlaw-2864	56	6	11001	11001	NUM
taxlaw-2864	56	7	(	(	PUNCT
taxlaw-2864	56	8	2017	2017	NUM
taxlaw-2864	56	9	)	)	PUNCT
taxlaw-2864	56	10	(	(	PUNCT
taxlaw-2864	56	11	amending	amend	VERB
taxlaw-2864	56	12	i.r.c	i.r.c	NOUN
taxlaw-2864	56	13	.	.	PUNCT
taxlaw-2864	57	1	§	§	PROPN
taxlaw-2864	57	2	1	1	NUM
taxlaw-2864	57	3	)	)	PUNCT
taxlaw-2864	57	4	[	[	X
taxlaw-2864	57	5	hereinafter	hereinafter	NOUN
taxlaw-2864	57	6	tax	tax	NOUN
taxlaw-2864	57	7	cuts	cut	NOUN
taxlaw-2864	57	8	and	and	CCONJ
taxlaw-2864	57	9	jobs	job	NOUN
taxlaw-2864	57	10	act	act	PROPN
taxlaw-2864	57	11	]	]	PUNCT
taxlaw-2864	57	12	.	.	PUNCT
taxlaw-2864	57	13	8	8	NUM
taxlaw-2864	57	14	see	see	VERB
taxlaw-2864	57	15	health	health	NOUN
taxlaw-2864	57	16	care	care	NOUN
taxlaw-2864	57	17	and	and	CCONJ
taxlaw-2864	57	18	education	education	NOUN
taxlaw-2864	57	19	reconciliation	reconciliation	NOUN
taxlaw-2864	57	20	act	act	NOUN
taxlaw-2864	57	21	of	of	ADP
taxlaw-2864	57	22	2010	2010	NUM
taxlaw-2864	57	23	,	,	PUNCT
taxlaw-2864	57	24	pub	pub	NOUN
taxlaw-2864	57	25	.	.	PUNCT
taxlaw-2864	58	1	l.	l.	PROPN
taxlaw-2864	58	2	no	no	INTJ
taxlaw-2864	58	3	.	.	PROPN
taxlaw-2864	59	1	111	111	NUM
taxlaw-2864	59	2	-	-	SYM
taxlaw-2864	59	3	152	152	NUM
taxlaw-2864	59	4	,	,	PUNCT
taxlaw-2864	59	5	§	§	PROPN
taxlaw-2864	59	6	1402	1402	NUM
taxlaw-2864	59	7	(	(	PUNCT
taxlaw-2864	59	8	2010	2010	NUM
taxlaw-2864	59	9	)	)	PUNCT
taxlaw-2864	59	10	(	(	PUNCT
taxlaw-2864	59	11	instituting	institute	VERB
taxlaw-2864	59	12	i.r.c	i.r.c	NOUN
taxlaw-2864	59	13	.	.	PUNCT
taxlaw-2864	60	1	§	§	PROPN
taxlaw-2864	60	2	1411	1411	NUM
taxlaw-2864	60	3	,	,	PUNCT
taxlaw-2864	60	4	which	which	PRON
taxlaw-2864	60	5	imposes	impose	VERB
taxlaw-2864	60	6	a	a	DET
taxlaw-2864	60	7	3.8	3.8	NUM
taxlaw-2864	60	8	percent	percent	NOUN
taxlaw-2864	60	9	medicare	medicare	PROPN
taxlaw-2864	60	10	contribution	contribution	NOUN
taxlaw-2864	60	11	tax	tax	NOUN
taxlaw-2864	60	12	on	on	ADP
taxlaw-2864	60	13	passive	passive	ADJ
taxlaw-2864	60	14	investment	investment	NOUN
taxlaw-2864	60	15	income	income	NOUN
taxlaw-2864	60	16	)	)	PUNCT
taxlaw-2864	60	17	.	.	PUNCT
taxlaw-2864	61	1	9	9	NUM
taxlaw-2864	61	2	see	see	VERB
taxlaw-2864	61	3	american	american	ADJ
taxlaw-2864	61	4	taxpayer	taxpayer	PROPN
taxlaw-2864	61	5	relief	relief	PROPN
taxlaw-2864	61	6	act	act	NOUN
taxlaw-2864	61	7	of	of	ADP
taxlaw-2864	61	8	2012	2012	NUM
taxlaw-2864	61	9	,	,	PUNCT
taxlaw-2864	61	10	pub	pub	NOUN
taxlaw-2864	61	11	.	.	PUNCT
taxlaw-2864	62	1	l.	l.	PROPN
taxlaw-2864	62	2	no	no	INTJ
taxlaw-2864	62	3	.	.	PUNCT
taxlaw-2864	63	1	112–240	112–240	NUM
taxlaw-2864	63	2	,	,	PUNCT
taxlaw-2864	63	3	§	§	NOUN
taxlaw-2864	63	4	102	102	NUM
taxlaw-2864	63	5	,	,	PUNCT
taxlaw-2864	63	6	126	126	NUM
taxlaw-2864	63	7	stat	stat	NOUN
taxlaw-2864	63	8	.	.	PUNCT
taxlaw-2864	64	1	2313	2313	NUM
taxlaw-2864	64	2	,	,	PUNCT
taxlaw-2864	64	3	2318	2318	NUM
taxlaw-2864	64	4	-	-	SYM
taxlaw-2864	64	5	19	19	NUM
taxlaw-2864	64	6	(	(	PUNCT
taxlaw-2864	64	7	2013	2013	NUM
taxlaw-2864	64	8	)	)	PUNCT
taxlaw-2864	64	9	(	(	PUNCT
taxlaw-2864	64	10	raising	raise	VERB
taxlaw-2864	64	11	maximum	maximum	ADJ
taxlaw-2864	64	12	capital	capital	NOUN
taxlaw-2864	64	13	gains	gain	NOUN
taxlaw-2864	64	14	rate	rate	NOUN
taxlaw-2864	64	15	from	from	ADP
taxlaw-2864	64	16	15	15	NUM
taxlaw-2864	64	17	percent	percent	NOUN
taxlaw-2864	64	18	to	to	ADP
taxlaw-2864	64	19	20	20	NUM
taxlaw-2864	64	20	percent	percent	NOUN
taxlaw-2864	64	21	)	)	PUNCT
taxlaw-2864	64	22	.	.	PUNCT
taxlaw-2864	65	1	10	10	NUM
taxlaw-2864	65	2	see	see	VERB
taxlaw-2864	65	3	infra	infra	NOUN
taxlaw-2864	65	4	section	section	NOUN
taxlaw-2864	65	5	ii.a	ii.a	PROPN
taxlaw-2864	65	6	.	.	PUNCT
taxlaw-2864	66	1	2018	2018	NUM
taxlaw-2864	66	2	]	]	SYM
taxlaw-2864	66	3	5	5	NUM
taxlaw-2864	66	4	automation	automation	NOUN
taxlaw-2864	66	5	and	and	CCONJ
taxlaw-2864	66	6	the	the	DET
taxlaw-2864	66	7	income	income	NOUN
taxlaw-2864	66	8	tax	tax	NOUN
taxlaw-2864	66	9	the	the	DET
taxlaw-2864	66	10	next	next	ADJ
taxlaw-2864	66	11	three	three	NUM
taxlaw-2864	66	12	subsections	subsection	NOUN
taxlaw-2864	66	13	attempt	attempt	VERB
taxlaw-2864	66	14	to	to	PART
taxlaw-2864	66	15	answer	answer	VERB
taxlaw-2864	66	16	these	these	DET
taxlaw-2864	66	17	questions	question	NOUN
taxlaw-2864	66	18	,	,	PUNCT
taxlaw-2864	66	19	exploring	explore	VERB
taxlaw-2864	66	20	(	(	PUNCT
taxlaw-2864	66	21	a	a	X
taxlaw-2864	66	22	)	)	PUNCT
taxlaw-2864	66	23	the	the	DET
taxlaw-2864	66	24	history	history	NOUN
taxlaw-2864	66	25	of	of	ADP
taxlaw-2864	66	26	the	the	DET
taxlaw-2864	66	27	income	income	NOUN
taxlaw-2864	66	28	tax	tax	NOUN
taxlaw-2864	66	29	,	,	PUNCT
taxlaw-2864	66	30	with	with	ADP
taxlaw-2864	66	31	emphasis	emphasis	NOUN
taxlaw-2864	66	32	on	on	ADP
taxlaw-2864	66	33	its	its	PRON
taxlaw-2864	66	34	treatment	treatment	NOUN
taxlaw-2864	66	35	of	of	ADP
taxlaw-2864	66	36	income	income	NOUN
taxlaw-2864	66	37	derived	derive	VERB
taxlaw-2864	66	38	from	from	ADP
taxlaw-2864	66	39	labor	labor	NOUN
taxlaw-2864	66	40	versus	versus	ADP
taxlaw-2864	66	41	that	that	PRON
taxlaw-2864	66	42	derived	derive	VERB
taxlaw-2864	66	43	from	from	ADP
taxlaw-2864	66	44	capital	capital	NOUN
taxlaw-2864	66	45	;	;	PUNCT
taxlaw-2864	66	46	(	(	PUNCT
taxlaw-2864	66	47	b	b	X
taxlaw-2864	66	48	)	)	PUNCT
taxlaw-2864	66	49	the	the	DET
taxlaw-2864	66	50	current	current	ADJ
taxlaw-2864	66	51	tax	tax	NOUN
taxlaw-2864	66	52	treatment	treatment	NOUN
taxlaw-2864	66	53	of	of	ADP
taxlaw-2864	66	54	labor	labor	NOUN
taxlaw-2864	66	55	-	-	PUNCT
taxlaw-2864	66	56	generated	generate	VERB
taxlaw-2864	66	57	income	income	NOUN
taxlaw-2864	66	58	versus	versus	ADP
taxlaw-2864	66	59	capital	capital	NOUN
taxlaw-2864	66	60	-	-	PUNCT
taxlaw-2864	66	61	generated	generate	VERB
taxlaw-2864	66	62	income	income	NOUN
taxlaw-2864	66	63	;	;	PUNCT
taxlaw-2864	66	64	and	and	CCONJ
taxlaw-2864	66	65	(	(	PUNCT
taxlaw-2864	66	66	c	c	X
taxlaw-2864	66	67	)	)	PUNCT
taxlaw-2864	66	68	the	the	DET
taxlaw-2864	66	69	relative	relative	ADJ
taxlaw-2864	66	70	revenue	revenue	NOUN
taxlaw-2864	66	71	that	that	SCONJ
taxlaw-2864	66	72	labor	labor	NOUN
taxlaw-2864	66	73	and	and	CCONJ
taxlaw-2864	66	74	capital	capital	NOUN
taxlaw-2864	66	75	income	income	NOUN
taxlaw-2864	66	76	each	each	DET
taxlaw-2864	66	77	generate	generate	NOUN
taxlaw-2864	66	78	.	.	PUNCT
taxlaw-2864	67	1	a.	a.	NOUN
taxlaw-2864	67	2	heritage	heritage	NOUN
taxlaw-2864	67	3	of	of	ADP
taxlaw-2864	67	4	the	the	DET
taxlaw-2864	67	5	income	income	NOUN
taxlaw-2864	67	6	tax	tax	NOUN
taxlaw-2864	67	7	and	and	CCONJ
taxlaw-2864	67	8	its	its	PRON
taxlaw-2864	67	9	favorable	favorable	ADJ
taxlaw-2864	67	10	bias	bias	NOUN
taxlaw-2864	67	11	toward	toward	ADP
taxlaw-2864	67	12	capital	capital	NOUN
taxlaw-2864	67	13	for	for	ADP
taxlaw-2864	67	14	millennia	millennia	NOUN
taxlaw-2864	67	15	,	,	PUNCT
taxlaw-2864	67	16	dating	date	VERB
taxlaw-2864	67	17	back	back	ADV
taxlaw-2864	67	18	as	as	ADV
taxlaw-2864	67	19	far	far	ADV
taxlaw-2864	67	20	as	as	SCONJ
taxlaw-2864	67	21	when	when	SCONJ
taxlaw-2864	67	22	mesopotamia	mesopotamia	PROPN
taxlaw-2864	67	23	was	be	AUX
taxlaw-2864	67	24	in	in	ADP
taxlaw-2864	67	25	its	its	PRON
taxlaw-2864	67	26	vibrancy	vibrancy	NOUN
taxlaw-2864	67	27	,	,	PUNCT
taxlaw-2864	67	28	civilized	civilized	ADJ
taxlaw-2864	67	29	societies	society	NOUN
taxlaw-2864	67	30	have	have	AUX
taxlaw-2864	67	31	implemented	implement	VERB
taxlaw-2864	67	32	tax	tax	NOUN
taxlaw-2864	67	33	collection	collection	NOUN
taxlaw-2864	67	34	to	to	PART
taxlaw-2864	67	35	fund	fund	VERB
taxlaw-2864	67	36	essential	essential	ADJ
taxlaw-2864	67	37	governmental	governmental	ADJ
taxlaw-2864	67	38	services	service	NOUN
taxlaw-2864	67	39	such	such	ADJ
taxlaw-2864	67	40	as	as	ADP
taxlaw-2864	67	41	the	the	DET
taxlaw-2864	67	42	military	military	ADJ
taxlaw-2864	67	43	,	,	PUNCT
taxlaw-2864	67	44	judicial	judicial	ADJ
taxlaw-2864	67	45	systems	system	NOUN
taxlaw-2864	67	46	,	,	PUNCT
taxlaw-2864	67	47	and	and	CCONJ
taxlaw-2864	67	48	garbage	garbage	NOUN
taxlaw-2864	67	49	collection.11	collection.11	NOUN
taxlaw-2864	67	50	there	there	PRON
taxlaw-2864	67	51	has	have	AUX
taxlaw-2864	67	52	been	be	AUX
taxlaw-2864	67	53	a	a	DET
taxlaw-2864	67	54	host	host	NOUN
taxlaw-2864	67	55	of	of	ADP
taxlaw-2864	67	56	ways	way	NOUN
taxlaw-2864	67	57	that	that	PRON
taxlaw-2864	67	58	governments	government	NOUN
taxlaw-2864	67	59	have	have	AUX
taxlaw-2864	67	60	levied	levy	VERB
taxlaw-2864	67	61	tax	tax	NOUN
taxlaw-2864	67	62	burdens	burden	NOUN
taxlaw-2864	67	63	.	.	PUNCT
taxlaw-2864	68	1	for	for	ADP
taxlaw-2864	68	2	example	example	NOUN
taxlaw-2864	68	3	,	,	PUNCT
taxlaw-2864	68	4	in	in	ADP
taxlaw-2864	68	5	ancient	ancient	ADJ
taxlaw-2864	68	6	egypt	egypt	PROPN
taxlaw-2864	68	7	,	,	PUNCT
taxlaw-2864	68	8	taxes	taxis	NOUN
taxlaw-2864	68	9	were	be	AUX
taxlaw-2864	68	10	largely	largely	ADV
taxlaw-2864	68	11	agrarian	agrarian	ADJ
taxlaw-2864	68	12	based;12	based;12	NOUN
taxlaw-2864	68	13	whereas	whereas	SCONJ
taxlaw-2864	68	14	during	during	ADP
taxlaw-2864	68	15	the	the	DET
taxlaw-2864	68	16	greek	greek	ADJ
taxlaw-2864	68	17	and	and	CCONJ
taxlaw-2864	68	18	roman	roman	ADJ
taxlaw-2864	68	19	empires	empire	NOUN
taxlaw-2864	68	20	,	,	PUNCT
taxlaw-2864	68	21	taxes	taxis	NOUN
taxlaw-2864	68	22	were	be	AUX
taxlaw-2864	68	23	frequently	frequently	ADV
taxlaw-2864	68	24	assessed	assess	VERB
taxlaw-2864	68	25	on	on	ADP
taxlaw-2864	68	26	property	property	NOUN
taxlaw-2864	68	27	ownership.13	ownership.13	NOUN
taxlaw-2864	68	28	shortly	shortly	ADV
taxlaw-2864	68	29	after	after	ADP
taxlaw-2864	68	30	the	the	DET
taxlaw-2864	68	31	norman	norman	PROPN
taxlaw-2864	68	32	conquest	conquest	NOUN
taxlaw-2864	68	33	in	in	ADP
taxlaw-2864	68	34	1066	1066	NUM
taxlaw-2864	68	35	,	,	PUNCT
taxlaw-2864	68	36	when	when	SCONJ
taxlaw-2864	68	37	feudalism	feudalism	NOUN
taxlaw-2864	68	38	came	come	VERB
taxlaw-2864	68	39	into	into	ADP
taxlaw-2864	68	40	full	full	ADJ
taxlaw-2864	68	41	vogue	vogue	NOUN
taxlaw-2864	68	42	,	,	PUNCT
taxlaw-2864	68	43	the	the	DET
taxlaw-2864	68	44	socalled	socalled	ADJ
taxlaw-2864	68	45	product	product	NOUN
taxlaw-2864	68	46	tax	tax	NOUN
taxlaw-2864	68	47	—	—	PUNCT
taxlaw-2864	68	48	the	the	DET
taxlaw-2864	68	49	predecessor	predecessor	NOUN
taxlaw-2864	68	50	of	of	ADP
taxlaw-2864	68	51	the	the	DET
taxlaw-2864	68	52	modern	modern	ADJ
taxlaw-2864	68	53	-	-	PUNCT
taxlaw-2864	68	54	day	day	NOUN
taxlaw-2864	68	55	income	income	NOUN
taxlaw-2864	68	56	tax	tax	NOUN
taxlaw-2864	68	57	—	—	PUNCT
taxlaw-2864	68	58	came	come	VERB
taxlaw-2864	68	59	into	into	ADP
taxlaw-2864	68	60	existence.14	existence.14	NOUN
taxlaw-2864	68	61	such	such	ADJ
taxlaw-2864	68	62	taxes	taxis	NOUN
taxlaw-2864	68	63	were	be	AUX
taxlaw-2864	68	64	assessed	assess	VERB
taxlaw-2864	68	65	primarily	primarily	ADV
taxlaw-2864	68	66	based	base	VERB
taxlaw-2864	68	67	on	on	ADP
taxlaw-2864	68	68	the	the	DET
taxlaw-2864	68	69	capitalized	capitalize	VERB
taxlaw-2864	68	70	value	value	NOUN
taxlaw-2864	68	71	of	of	ADP
taxlaw-2864	68	72	rental	rental	ADJ
taxlaw-2864	68	73	income	income	NOUN
taxlaw-2864	68	74	derived	derive	VERB
taxlaw-2864	68	75	from	from	ADP
taxlaw-2864	68	76	real	real	ADJ
taxlaw-2864	68	77	estate	estate	NOUN
taxlaw-2864	68	78	ownership.15	ownership.15	NOUN
taxlaw-2864	68	79	at	at	ADP
taxlaw-2864	68	80	the	the	DET
taxlaw-2864	68	81	time	time	NOUN
taxlaw-2864	68	82	,	,	PUNCT
taxlaw-2864	68	83	this	this	DET
taxlaw-2864	68	84	mode	mode	NOUN
taxlaw-2864	68	85	of	of	ADP
taxlaw-2864	68	86	tax	tax	NOUN
taxlaw-2864	68	87	collection	collection	NOUN
taxlaw-2864	68	88	made	make	VERB
taxlaw-2864	68	89	eminent	eminent	ADJ
taxlaw-2864	68	90	sense	sense	NOUN
taxlaw-2864	68	91	because	because	SCONJ
taxlaw-2864	68	92	,	,	PUNCT
taxlaw-2864	68	93	under	under	ADP
taxlaw-2864	68	94	feudalism	feudalism	NOUN
taxlaw-2864	68	95	,	,	PUNCT
taxlaw-2864	68	96	land	land	NOUN
taxlaw-2864	68	97	was	be	AUX
taxlaw-2864	68	98	essentially	essentially	ADV
taxlaw-2864	68	99	not	not	PART
taxlaw-2864	68	100	saleable	saleable	ADJ
taxlaw-2864	68	101	;	;	PUNCT
taxlaw-2864	68	102	that	that	PRON
taxlaw-2864	68	103	being	be	AUX
taxlaw-2864	68	104	the	the	DET
taxlaw-2864	68	105	case	case	NOUN
taxlaw-2864	68	106	,	,	PUNCT
taxlaw-2864	68	107	for	for	ADP
taxlaw-2864	68	108	tax	tax	NOUN
taxlaw-2864	68	109	-	-	PUNCT
taxlaw-2864	68	110	collection	collection	NOUN
taxlaw-2864	68	111	purposes	purpose	NOUN
taxlaw-2864	68	112	,	,	PUNCT
taxlaw-2864	68	113	rents	rent	NOUN
taxlaw-2864	68	114	derived	derive	VERB
taxlaw-2864	68	115	from	from	ADP
taxlaw-2864	68	116	such	such	ADJ
taxlaw-2864	68	117	property	property	NOUN
taxlaw-2864	68	118	were	be	AUX
taxlaw-2864	68	119	an	an	DET
taxlaw-2864	68	120	accurate	accurate	ADJ
taxlaw-2864	68	121	indicator	indicator	NOUN
taxlaw-2864	68	122	of	of	ADP
taxlaw-2864	68	123	the	the	DET
taxlaw-2864	68	124	property	property	NOUN
taxlaw-2864	68	125	’s	’s	PART
taxlaw-2864	68	126	underlying	underlie	VERB
taxlaw-2864	68	127	value	value	NOUN
taxlaw-2864	68	128	.	.	PUNCT
taxlaw-2864	69	1	this	this	DET
taxlaw-2864	69	2	practice	practice	NOUN
taxlaw-2864	69	3	of	of	ADP
taxlaw-2864	69	4	taxing	tax	VERB
taxlaw-2864	69	5	the	the	DET
taxlaw-2864	69	6	capitalized	capitalize	VERB
taxlaw-2864	69	7	rental	rental	ADJ
taxlaw-2864	69	8	income	income	NOUN
taxlaw-2864	69	9	of	of	ADP
taxlaw-2864	69	10	real	real	ADJ
taxlaw-2864	69	11	estate	estate	NOUN
taxlaw-2864	69	12	was	be	AUX
taxlaw-2864	69	13	periodically	periodically	ADV
taxlaw-2864	69	14	extended	extended	ADJ
taxlaw-2864	69	15	to	to	ADP
taxlaw-2864	69	16	the	the	DET
taxlaw-2864	69	17	capitalized	capitalize	VERB
taxlaw-2864	69	18	income	income	NOUN
taxlaw-2864	69	19	of	of	ADP
taxlaw-2864	69	20	other	other	ADJ
taxlaw-2864	69	21	“	"	PUNCT
taxlaw-2864	69	22	products	product	NOUN
taxlaw-2864	69	23	,	,	PUNCT
taxlaw-2864	69	24	”	"	PUNCT
taxlaw-2864	69	25	such	such	ADJ
taxlaw-2864	69	26	as	as	ADP
taxlaw-2864	69	27	business	business	NOUN
taxlaw-2864	69	28	enterprises.16	enterprises.16	PROPN
taxlaw-2864	69	29	as	as	SCONJ
taxlaw-2864	69	30	described	describe	VERB
taxlaw-2864	69	31	by	by	ADP
taxlaw-2864	69	32	the	the	DET
taxlaw-2864	69	33	renowned	renowned	ADJ
taxlaw-2864	69	34	economist	economist	NOUN
taxlaw-2864	69	35	,	,	PUNCT
taxlaw-2864	69	36	edwin	edwin	PROPN
taxlaw-2864	69	37	seligman	seligman	PROPN
taxlaw-2864	69	38	,	,	PUNCT
taxlaw-2864	69	39	“	"	PUNCT
taxlaw-2864	69	40	[	[	X
taxlaw-2864	69	41	a	a	X
taxlaw-2864	69	42	]	]	X
taxlaw-2864	69	43	product	product	NOUN
taxlaw-2864	69	44	tax	tax	NOUN
taxlaw-2864	69	45	is	be	AUX
taxlaw-2864	69	46	a	a	DET
taxlaw-2864	69	47	tax	tax	NOUN
taxlaw-2864	69	48	upon	upon	SCONJ
taxlaw-2864	69	49	a	a	DET
taxlaw-2864	69	50	thing	thing	NOUN
taxlaw-2864	69	51	itself	itself	PRON
taxlaw-2864	69	52	,	,	PUNCT
taxlaw-2864	69	53	irrespective	irrespective	ADV
taxlaw-2864	69	54	of	of	ADP
taxlaw-2864	69	55	who	who	PRON
taxlaw-2864	69	56	the	the	DET
taxlaw-2864	69	57	owner	owner	NOUN
taxlaw-2864	69	58	may	may	AUX
taxlaw-2864	69	59	be	be	AUX
taxlaw-2864	69	60	,	,	PUNCT
taxlaw-2864	69	61	or	or	CCONJ
taxlaw-2864	69	62	who	who	PRON
taxlaw-2864	69	63	benefits	benefit	VERB
taxlaw-2864	69	64	from	from	ADP
taxlaw-2864	69	65	the	the	DET
taxlaw-2864	69	66	income	income	NOUN
taxlaw-2864	69	67	.	.	PUNCT
taxlaw-2864	70	1	”17	”17	PROPN
taxlaw-2864	70	2	in	in	ADP
taxlaw-2864	70	3	1660	1660	NUM
taxlaw-2864	70	4	,	,	PUNCT
taxlaw-2864	70	5	the	the	DET
taxlaw-2864	70	6	tenures	tenure	NOUN
taxlaw-2864	70	7	abolition	abolition	NOUN
taxlaw-2864	70	8	act	act	PROPN
taxlaw-2864	70	9	eliminated	eliminate	VERB
taxlaw-2864	70	10	the	the	DET
taxlaw-2864	70	11	feudal	feudal	ADJ
taxlaw-2864	70	12	system	system	NOUN
taxlaw-2864	70	13	.	.	PUNCT
taxlaw-2864	71	1	product	product	NOUN
taxlaw-2864	71	2	taxes	taxis	NOUN
taxlaw-2864	71	3	nevertheless	nevertheless	ADV
taxlaw-2864	71	4	left	leave	VERB
taxlaw-2864	71	5	an	an	DET
taxlaw-2864	71	6	indelible	indelible	ADJ
taxlaw-2864	71	7	mark	mark	NOUN
taxlaw-2864	71	8	on	on	ADP
taxlaw-2864	71	9	the	the	DET
taxlaw-2864	71	10	future	future	NOUN
taxlaw-2864	71	11	of	of	ADP
taxlaw-2864	71	12	income	income	NOUN
taxlaw-2864	71	13	tax	tax	NOUN
taxlaw-2864	71	14	systems	system	NOUN
taxlaw-2864	71	15	worldwide	worldwide	ADV
taxlaw-2864	71	16	.	.	PUNCT
taxlaw-2864	72	1	in	in	ADP
taxlaw-2864	72	2	feudalism	feudalism	NOUN
taxlaw-2864	72	3	’s	’s	PART
taxlaw-2864	72	4	absence	absence	NOUN
taxlaw-2864	72	5	,	,	PUNCT
taxlaw-2864	72	6	landowners	landowner	NOUN
taxlaw-2864	72	7	were	be	AUX
taxlaw-2864	72	8	finally	finally	ADV
taxlaw-2864	72	9	free	free	ADJ
taxlaw-2864	72	10	to	to	PART
taxlaw-2864	72	11	bequeath	bequeath	VERB
taxlaw-2864	72	12	estates	estate	NOUN
taxlaw-2864	72	13	to	to	ADP
taxlaw-2864	72	14	heirs	heir	NOUN
taxlaw-2864	72	15	of	of	ADP
taxlaw-2864	72	16	their	their	PRON
taxlaw-2864	72	17	choosing	choosing	NOUN
taxlaw-2864	72	18	without	without	ADP
taxlaw-2864	72	19	interference	interference	NOUN
taxlaw-2864	72	20	from	from	ADP
taxlaw-2864	72	21	the	the	DET
taxlaw-2864	72	22	crown	crown	NOUN
taxlaw-2864	72	23	.	.	PUNCT
taxlaw-2864	73	1	nevertheless	nevertheless	ADV
taxlaw-2864	73	2	,	,	PUNCT
taxlaw-2864	73	3	great	great	ADJ
taxlaw-2864	73	4	britain	britain	PROPN
taxlaw-2864	73	5	established	establish	VERB
taxlaw-2864	73	6	a	a	DET
taxlaw-2864	73	7	comprehensive	comprehensive	ADJ
taxlaw-2864	73	8	so	so	ADV
taxlaw-2864	73	9	-	-	PUNCT
taxlaw-2864	73	10	called	call	VERB
taxlaw-2864	73	11	entailment	entailment	ADJ
taxlaw-2864	73	12	system	system	NOUN
taxlaw-2864	73	13	,	,	PUNCT
taxlaw-2864	73	14	which	which	PRON
taxlaw-2864	73	15	allowed	allow	VERB
taxlaw-2864	73	16	a	a	DET
taxlaw-2864	73	17	line	line	NOUN
taxlaw-2864	73	18	of	of	ADP
taxlaw-2864	73	19	heirs	heir	NOUN
taxlaw-2864	73	20	to	to	PART
taxlaw-2864	73	21	use	use	VERB
taxlaw-2864	73	22	an	an	DET
taxlaw-2864	73	23	estate	estate	NOUN
taxlaw-2864	73	24	but	but	CCONJ
taxlaw-2864	73	25	essentially	essentially	ADV
taxlaw-2864	73	26	denied	deny	VERB
taxlaw-2864	73	27	them	they	PRON
taxlaw-2864	73	28	11	11	NUM
taxlaw-2864	73	29	see	see	VERB
taxlaw-2864	73	30	,	,	PUNCT
taxlaw-2864	73	31	e.g.	e.g.	ADV
taxlaw-2864	73	32	,	,	PUNCT
taxlaw-2864	73	33	tonia	tonia	PROPN
taxlaw-2864	73	34	sharlach	sharlach	NOUN
taxlaw-2864	73	35	,	,	PUNCT
taxlaw-2864	73	36	taxes	taxis	NOUN
taxlaw-2864	73	37	in	in	ADP
taxlaw-2864	73	38	ancient	ancient	ADJ
taxlaw-2864	73	39	mesopotamia	mesopotamia	PROPN
taxlaw-2864	73	40	,	,	PUNCT
taxlaw-2864	73	41	48	48	NUM
taxlaw-2864	73	42	u.	u.	PROPN
taxlaw-2864	73	43	pa	pa	PROPN
taxlaw-2864	73	44	.	.	PROPN
taxlaw-2864	73	45	almanac	almanac	PROPN
taxlaw-2864	73	46	(	(	PUNCT
taxlaw-2864	73	47	2002	2002	NUM
taxlaw-2864	73	48	)	)	PUNCT
taxlaw-2864	73	49	,	,	PUNCT
taxlaw-2864	73	50	http://www.upenn.edu/almanac/v48/n28/ancienttaxes.html	http://www.upenn.edu/almanac/v48/n28/ancienttaxes.html	X
taxlaw-2864	74	1	[	[	X
taxlaw-2864	74	2	http://perma.cc/fc5b-hepb	http://perma.cc/fc5b-hepb	X
taxlaw-2864	74	3	]	]	PUNCT
taxlaw-2864	74	4	(	(	PUNCT
taxlaw-2864	74	5	“	"	PUNCT
taxlaw-2864	74	6	since	since	SCONJ
taxlaw-2864	74	7	they	they	PRON
taxlaw-2864	74	8	did	do	AUX
taxlaw-2864	74	9	n’t	not	PART
taxlaw-2864	74	10	have	have	AUX
taxlaw-2864	74	11	coined	coin	VERB
taxlaw-2864	74	12	money	money	NOUN
taxlaw-2864	74	13	,	,	PUNCT
taxlaw-2864	74	14	ancient	ancient	ADJ
taxlaw-2864	74	15	households	household	NOUN
taxlaw-2864	74	16	had	have	VERB
taxlaw-2864	74	17	to	to	PART
taxlaw-2864	74	18	pay	pay	VERB
taxlaw-2864	74	19	taxes	taxis	NOUN
taxlaw-2864	74	20	in	in	ADP
taxlaw-2864	74	21	kind	kind	NOUN
taxlaw-2864	74	22	,	,	PUNCT
taxlaw-2864	74	23	and	and	CCONJ
taxlaw-2864	74	24	they	they	PRON
taxlaw-2864	74	25	paid	pay	VERB
taxlaw-2864	74	26	different	different	ADJ
taxlaw-2864	74	27	taxes	taxis	NOUN
taxlaw-2864	74	28	throughout	throughout	ADP
taxlaw-2864	74	29	the	the	DET
taxlaw-2864	74	30	year	year	NOUN
taxlaw-2864	74	31	.	.	PUNCT
taxlaw-2864	75	1	poll	poll	ADJ
taxlaw-2864	75	2	taxes	taxis	NOUN
taxlaw-2864	75	3	required	require	VERB
taxlaw-2864	75	4	each	each	DET
taxlaw-2864	75	5	man	man	NOUN
taxlaw-2864	75	6	to	to	PART
taxlaw-2864	75	7	deliver	deliver	VERB
taxlaw-2864	75	8	a	a	DET
taxlaw-2864	75	9	cow	cow	NOUN
taxlaw-2864	75	10	or	or	CCONJ
taxlaw-2864	75	11	sheep	sheep	NOUN
taxlaw-2864	75	12	to	to	ADP
taxlaw-2864	75	13	the	the	DET
taxlaw-2864	75	14	authorities	authority	NOUN
taxlaw-2864	75	15	.	.	PUNCT
taxlaw-2864	76	1	merchants	merchant	NOUN
taxlaw-2864	76	2	transporting	transport	VERB
taxlaw-2864	76	3	goods	good	NOUN
taxlaw-2864	76	4	from	from	ADP
taxlaw-2864	76	5	one	one	NUM
taxlaw-2864	76	6	region	region	NOUN
taxlaw-2864	76	7	to	to	ADP
taxlaw-2864	76	8	another	another	PRON
taxlaw-2864	76	9	were	be	AUX
taxlaw-2864	76	10	subject	subject	ADJ
taxlaw-2864	76	11	to	to	ADP
taxlaw-2864	76	12	tolls	toll	NOUN
taxlaw-2864	76	13	,	,	PUNCT
taxlaw-2864	76	14	duty	duty	NOUN
taxlaw-2864	76	15	fees	fee	NOUN
taxlaw-2864	76	16	,	,	PUNCT
taxlaw-2864	76	17	and	and	CCONJ
taxlaw-2864	76	18	other	other	ADJ
taxlaw-2864	76	19	taxes	taxis	NOUN
taxlaw-2864	76	20	.	.	PUNCT
taxlaw-2864	76	21	”	"	PUNCT
taxlaw-2864	76	22	)	)	PUNCT
taxlaw-2864	76	23	.	.	PUNCT
taxlaw-2864	77	1	12	12	NUM
taxlaw-2864	77	2	see	see	NOUN
taxlaw-2864	77	3	,	,	PUNCT
taxlaw-2864	77	4	e.g.	e.g.	ADV
taxlaw-2864	77	5	,	,	PUNCT
taxlaw-2864	77	6	aristide	aristide	PROPN
taxlaw-2864	77	7	theodorides	theodorides	PROPN
taxlaw-2864	77	8	,	,	PUNCT
taxlaw-2864	77	9	the	the	DET
taxlaw-2864	77	10	concept	concept	NOUN
taxlaw-2864	77	11	of	of	ADP
taxlaw-2864	77	12	law	law	NOUN
taxlaw-2864	77	13	in	in	ADP
taxlaw-2864	77	14	ancient	ancient	ADJ
taxlaw-2864	77	15	egypt	egypt	PROPN
taxlaw-2864	77	16	,	,	PUNCT
taxlaw-2864	77	17	in	in	ADP
taxlaw-2864	77	18	the	the	DET
taxlaw-2864	77	19	legacy	legacy	NOUN
taxlaw-2864	77	20	of	of	ADP
taxlaw-2864	77	21	egypt	egypt	PROPN
taxlaw-2864	77	22	291	291	NUM
taxlaw-2864	77	23	-	-	SYM
taxlaw-2864	77	24	92	92	NUM
taxlaw-2864	77	25	(	(	PUNCT
taxlaw-2864	77	26	j.	j.	PROPN
taxlaw-2864	77	27	r.	r.	PROPN
taxlaw-2864	77	28	harris	harris	PROPN
taxlaw-2864	77	29	ed	ed	PROPN
taxlaw-2864	77	30	.	.	PROPN
taxlaw-2864	77	31	,	,	PUNCT
taxlaw-2864	77	32	2d	2d	PROPN
taxlaw-2864	77	33	ed	ed	NOUN
taxlaw-2864	77	34	.	.	PROPN
taxlaw-2864	77	35	1971	1971	NUM
taxlaw-2864	77	36	)	)	PUNCT
taxlaw-2864	77	37	.	.	PUNCT
taxlaw-2864	78	1	13	13	NUM
taxlaw-2864	78	2	see	see	VERB
taxlaw-2864	78	3	,	,	PUNCT
taxlaw-2864	78	4	e.g.	e.g.	ADV
taxlaw-2864	78	5	,	,	PUNCT
taxlaw-2864	78	6	taxation	taxation	NOUN
taxlaw-2864	78	7	,	,	PUNCT
taxlaw-2864	78	8	in	in	ADP
taxlaw-2864	78	9	ancient	ancient	ADJ
taxlaw-2864	78	10	greece	greece	PROPN
taxlaw-2864	78	11	and	and	CCONJ
taxlaw-2864	78	12	rome	rome	PROPN
taxlaw-2864	78	13	:	:	PUNCT
taxlaw-2864	78	14	an	an	DET
taxlaw-2864	78	15	encyclopedia	encyclopedia	NOUN
taxlaw-2864	78	16	for	for	ADP
taxlaw-2864	78	17	students	student	NOUN
taxlaw-2864	78	18	437	437	NUM
taxlaw-2864	78	19	(	(	PUNCT
taxlaw-2864	78	20	carroll	carroll	PROPN
taxlaw-2864	78	21	moulton	moulton	PROPN
taxlaw-2864	78	22	ed	ed	PROPN
taxlaw-2864	78	23	.	.	PROPN
taxlaw-2864	78	24	,	,	PUNCT
taxlaw-2864	78	25	1998	1998	NUM
taxlaw-2864	78	26	)	)	PUNCT
taxlaw-2864	78	27	,	,	PUNCT
taxlaw-2864	78	28	https://erenow.com/ancient/ancient-greece-and-rome-an-encyclopedia-for-students-4-volumeset/437.html	https://erenow.com/ancient/ancient-greece-and-rome-an-encyclopedia-for-students-4-volumeset/437.html	PROPN
taxlaw-2864	78	29	(	(	PUNCT
taxlaw-2864	78	30	“	"	PUNCT
taxlaw-2864	78	31	the	the	DET
taxlaw-2864	78	32	major	major	ADJ
taxlaw-2864	78	33	tax	tax	NOUN
taxlaw-2864	78	34	throughout	throughout	ADP
taxlaw-2864	78	35	roman	roman	ADJ
taxlaw-2864	78	36	history	history	NOUN
taxlaw-2864	78	37	was	be	AUX
taxlaw-2864	78	38	the	the	DET
taxlaw-2864	78	39	tributun	tributun	PROPN
taxlaw-2864	78	40	,	,	PUNCT
taxlaw-2864	78	41	which	which	PRON
taxlaw-2864	78	42	was	be	AUX
taxlaw-2864	78	43	a	a	DET
taxlaw-2864	78	44	tax	tax	NOUN
taxlaw-2864	78	45	on	on	ADP
taxlaw-2864	78	46	material	material	ADJ
taxlaw-2864	78	47	wealth	wealth	NOUN
taxlaw-2864	78	48	,	,	PUNCT
taxlaw-2864	78	49	including	include	VERB
taxlaw-2864	78	50	land	land	NOUN
taxlaw-2864	78	51	,	,	PUNCT
taxlaw-2864	78	52	slaves	slave	NOUN
taxlaw-2864	78	53	,	,	PUNCT
taxlaw-2864	78	54	and	and	CCONJ
taxlaw-2864	78	55	goods	good	NOUN
taxlaw-2864	78	56	.	.	PUNCT
taxlaw-2864	78	57	”	"	PUNCT
taxlaw-2864	78	58	)	)	PUNCT
taxlaw-2864	78	59	.	.	PUNCT
taxlaw-2864	79	1	14	14	NUM
taxlaw-2864	79	2	stephen	stephen	PROPN
taxlaw-2864	79	3	dowell	dowell	PROPN
taxlaw-2864	79	4	,	,	PUNCT
taxlaw-2864	79	5	a	a	DET
taxlaw-2864	79	6	history	history	NOUN
taxlaw-2864	79	7	of	of	ADP
taxlaw-2864	79	8	taxation	taxation	NOUN
taxlaw-2864	79	9	and	and	CCONJ
taxlaw-2864	79	10	taxes	taxis	NOUN
taxlaw-2864	79	11	in	in	ADP
taxlaw-2864	79	12	england	england	PROPN
taxlaw-2864	79	13	from	from	ADP
taxlaw-2864	79	14	the	the	DET
taxlaw-2864	79	15	earliest	early	ADJ
taxlaw-2864	79	16	times	time	NOUN
taxlaw-2864	79	17	to	to	ADP
taxlaw-2864	79	18	the	the	DET
taxlaw-2864	79	19	year	year	NOUN
taxlaw-2864	79	20	1885	1885	NUM
taxlaw-2864	79	21	,	,	PUNCT
taxlaw-2864	79	22	at	at	ADP
taxlaw-2864	79	23	67	67	NUM
taxlaw-2864	79	24	(	(	PUNCT
taxlaw-2864	79	25	2d	2d	PROPN
taxlaw-2864	79	26	ed.1888	ed.1888	PROPN
taxlaw-2864	79	27	)	)	PUNCT
taxlaw-2864	79	28	.	.	PUNCT
taxlaw-2864	79	29	15	15	NUM
taxlaw-2864	79	30	edwin	edwin	PROPN
taxlaw-2864	79	31	seligman	seligman	PROPN
taxlaw-2864	79	32	,	,	PUNCT
taxlaw-2864	79	33	the	the	DET
taxlaw-2864	79	34	income	income	NOUN
taxlaw-2864	79	35	tax	tax	NOUN
taxlaw-2864	79	36	:	:	PUNCT
taxlaw-2864	79	37	a	a	DET
taxlaw-2864	79	38	study	study	NOUN
taxlaw-2864	79	39	of	of	ADP
taxlaw-2864	79	40	the	the	DET
taxlaw-2864	79	41	history	history	NOUN
taxlaw-2864	79	42	,	,	PUNCT
taxlaw-2864	79	43	theory	theory	NOUN
taxlaw-2864	79	44	,	,	PUNCT
taxlaw-2864	79	45	and	and	CCONJ
taxlaw-2864	79	46	practice	practice	NOUN
taxlaw-2864	79	47	of	of	ADP
taxlaw-2864	79	48	income	income	NOUN
taxlaw-2864	79	49	taxation	taxation	NOUN
taxlaw-2864	79	50	at	at	ADP
taxlaw-2864	79	51	home	home	ADV
taxlaw-2864	79	52	and	and	CCONJ
taxlaw-2864	79	53	abroad	abroad	ADV
taxlaw-2864	79	54	41	41	NUM
taxlaw-2864	79	55	(	(	PUNCT
taxlaw-2864	79	56	1914	1914	NUM
taxlaw-2864	79	57	)	)	PUNCT
taxlaw-2864	79	58	(	(	PUNCT
taxlaw-2864	79	59	“	"	PUNCT
taxlaw-2864	79	60	the	the	DET
taxlaw-2864	79	61	‘	'	PUNCT
taxlaw-2864	79	62	capitalized	capitalize	VERB
taxlaw-2864	79	63	value	value	NOUN
taxlaw-2864	79	64	’	'	PUNCT
taxlaw-2864	79	65	refers	refer	VERB
taxlaw-2864	79	66	to	to	ADP
taxlaw-2864	79	67	the	the	DET
taxlaw-2864	79	68	present	present	ADJ
taxlaw-2864	79	69	value	value	NOUN
taxlaw-2864	79	70	of	of	ADP
taxlaw-2864	79	71	the	the	DET
taxlaw-2864	79	72	projected	project	VERB
taxlaw-2864	79	73	future	future	ADJ
taxlaw-2864	79	74	income	income	NOUN
taxlaw-2864	79	75	stream	stream	NOUN
taxlaw-2864	79	76	from	from	ADP
taxlaw-2864	79	77	the	the	DET
taxlaw-2864	79	78	property	property	NOUN
taxlaw-2864	79	79	.	.	PUNCT
taxlaw-2864	79	80	”	"	PUNCT
taxlaw-2864	79	81	)	)	PUNCT
taxlaw-2864	79	82	.	.	PUNCT
taxlaw-2864	80	1	16	16	NUM
taxlaw-2864	81	1	i	i	PRON
taxlaw-2864	81	2	d.	d.	PROPN
taxlaw-2864	81	3	at	at	ADP
taxlaw-2864	81	4	42	42	NUM
taxlaw-2864	81	5	.	.	PUNCT
taxlaw-2864	82	1	17	17	NUM
taxlaw-2864	83	1	i	i	PRON
taxlaw-2864	83	2	d.	d.	PROPN
taxlaw-2864	83	3	at	at	ADP
taxlaw-2864	83	4	13	13	NUM
taxlaw-2864	83	5	.	.	PUNCT
taxlaw-2864	84	1	other	other	ADJ
taxlaw-2864	84	2	historians	historian	NOUN
taxlaw-2864	84	3	believe	believe	VERB
taxlaw-2864	84	4	that	that	SCONJ
taxlaw-2864	84	5	the	the	DET
taxlaw-2864	84	6	products	product	NOUN
taxlaw-2864	84	7	tax	tax	NOUN
taxlaw-2864	84	8	was	be	AUX
taxlaw-2864	84	9	essentially	essentially	ADV
taxlaw-2864	84	10	the	the	DET
taxlaw-2864	84	11	equivalent	equivalent	NOUN
taxlaw-2864	84	12	of	of	ADP
taxlaw-2864	84	13	an	an	DET
taxlaw-2864	84	14	income	income	NOUN
taxlaw-2864	84	15	tax	tax	NOUN
taxlaw-2864	84	16	.	.	PUNCT
taxlaw-2864	85	1	william	william	PROPN
taxlaw-2864	85	2	kennedy	kennedy	PROPN
taxlaw-2864	85	3	,	,	PUNCT
taxlaw-2864	85	4	english	english	ADJ
taxlaw-2864	85	5	taxation	taxation	NOUN
taxlaw-2864	85	6	,	,	PUNCT
taxlaw-2864	85	7	1640–1799	1640–1799	NUM
taxlaw-2864	85	8	:	:	PUNCT
taxlaw-2864	85	9	an	an	DET
taxlaw-2864	85	10	essay	essay	NOUN
taxlaw-2864	85	11	on	on	ADP
taxlaw-2864	85	12	policy	policy	NOUN
taxlaw-2864	85	13	and	and	CCONJ
taxlaw-2864	85	14	opinion	opinion	NOUN
taxlaw-2864	85	15	47–48	47–48	NUM
taxlaw-2864	85	16	(	(	PUNCT
taxlaw-2864	85	17	1913	1913	NUM
taxlaw-2864	85	18	)	)	PUNCT
taxlaw-2864	85	19	.	.	PUNCT
taxlaw-2864	86	1	http://www.upenn.edu/almanac/v48/n28/ancienttaxes.html	http://www.upenn.edu/almanac/v48/n28/ancienttaxes.html	PROPN
taxlaw-2864	86	2	6	6	NUM
taxlaw-2864	87	1	[	[	X
taxlaw-2864	87	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	87	3	columbia	columbia	PROPN
taxlaw-2864	87	4	journal	journal	PROPN
taxlaw-2864	87	5	of	of	ADP
taxlaw-2864	87	6	tax	tax	NOUN
taxlaw-2864	87	7	law	law	NOUN
taxlaw-2864	87	8	discretionary	discretionary	ADJ
taxlaw-2864	87	9	rights	right	NOUN
taxlaw-2864	87	10	to	to	PART
taxlaw-2864	87	11	sell	sell	VERB
taxlaw-2864	87	12	or	or	CCONJ
taxlaw-2864	87	13	gift	gift	NOUN
taxlaw-2864	87	14	it.18	it.18	NOUN
taxlaw-2864	87	15	the	the	DET
taxlaw-2864	87	16	system	system	NOUN
taxlaw-2864	87	17	of	of	ADP
taxlaw-2864	87	18	entailing	entail	VERB
taxlaw-2864	87	19	property	property	NOUN
taxlaw-2864	87	20	created	create	VERB
taxlaw-2864	87	21	a	a	DET
taxlaw-2864	87	22	situation	situation	NOUN
taxlaw-2864	87	23	in	in	ADP
taxlaw-2864	87	24	which	which	PRON
taxlaw-2864	87	25	the	the	DET
taxlaw-2864	87	26	realization	realization	NOUN
taxlaw-2864	87	27	of	of	ADP
taxlaw-2864	87	28	capital	capital	NOUN
taxlaw-2864	87	29	appreciation	appreciation	NOUN
taxlaw-2864	87	30	of	of	ADP
taxlaw-2864	87	31	real	real	ADJ
taxlaw-2864	87	32	property	property	NOUN
taxlaw-2864	87	33	was	be	AUX
taxlaw-2864	87	34	virtually	virtually	ADV
taxlaw-2864	87	35	nonexistent	nonexistent	ADJ
taxlaw-2864	87	36	.	.	PUNCT
taxlaw-2864	88	1	in	in	ADP
taxlaw-2864	88	2	the	the	DET
taxlaw-2864	88	3	vast	vast	ADJ
taxlaw-2864	88	4	majority	majority	NOUN
taxlaw-2864	88	5	of	of	ADP
taxlaw-2864	88	6	cases	case	NOUN
taxlaw-2864	88	7	,	,	PUNCT
taxlaw-2864	88	8	most	most	ADJ
taxlaw-2864	88	9	,	,	PUNCT
taxlaw-2864	88	10	if	if	SCONJ
taxlaw-2864	88	11	not	not	PART
taxlaw-2864	88	12	all	all	PRON
taxlaw-2864	88	13	,	,	PUNCT
taxlaw-2864	88	14	of	of	ADP
taxlaw-2864	88	15	a	a	DET
taxlaw-2864	88	16	person	person	NOUN
taxlaw-2864	88	17	’s	’s	PART
taxlaw-2864	88	18	estate	estate	NOUN
taxlaw-2864	88	19	consisted	consist	VERB
taxlaw-2864	88	20	of	of	ADP
taxlaw-2864	88	21	entailed	entailed	ADJ
taxlaw-2864	88	22	real	real	ADJ
taxlaw-2864	88	23	property	property	NOUN
taxlaw-2864	88	24	;	;	PUNCT
taxlaw-2864	88	25	therefore	therefore	ADV
taxlaw-2864	88	26	,	,	PUNCT
taxlaw-2864	88	27	a	a	DET
taxlaw-2864	88	28	perception	perception	NOUN
taxlaw-2864	88	29	quickly	quickly	ADV
taxlaw-2864	88	30	emerged	emerge	VERB
taxlaw-2864	88	31	that	that	SCONJ
taxlaw-2864	88	32	capital	capital	NOUN
taxlaw-2864	88	33	constituted	constitute	VERB
taxlaw-2864	88	34	a	a	DET
taxlaw-2864	88	35	physical	physical	ADJ
taxlaw-2864	88	36	object	object	NOUN
taxlaw-2864	88	37	outside	outside	ADP
taxlaw-2864	88	38	the	the	DET
taxlaw-2864	88	39	scope	scope	NOUN
taxlaw-2864	88	40	of	of	ADP
taxlaw-2864	88	41	income	income	NOUN
taxlaw-2864	88	42	.	.	PUNCT
taxlaw-2864	89	1	put	put	VERB
taxlaw-2864	89	2	somewhat	somewhat	ADV
taxlaw-2864	89	3	differently	differently	ADV
taxlaw-2864	89	4	,	,	PUNCT
taxlaw-2864	89	5	over	over	ADP
taxlaw-2864	89	6	a	a	DET
taxlaw-2864	89	7	tenant	tenant	NOUN
taxlaw-2864	89	8	’s	’s	PART
taxlaw-2864	89	9	lifetime	lifetime	NOUN
taxlaw-2864	89	10	,	,	PUNCT
taxlaw-2864	89	11	capital	capital	NOUN
taxlaw-2864	89	12	value	value	NOUN
taxlaw-2864	89	13	might	might	AUX
taxlaw-2864	89	14	experience	experience	VERB
taxlaw-2864	89	15	increases	increase	NOUN
taxlaw-2864	89	16	or	or	CCONJ
taxlaw-2864	89	17	decreases	decrease	NOUN
taxlaw-2864	89	18	,	,	PUNCT
taxlaw-2864	89	19	but	but	CCONJ
taxlaw-2864	89	20	such	such	ADJ
taxlaw-2864	89	21	fluctuations	fluctuation	NOUN
taxlaw-2864	89	22	were	be	AUX
taxlaw-2864	89	23	viewed	view	VERB
taxlaw-2864	89	24	as	as	ADP
taxlaw-2864	89	25	changes	change	NOUN
taxlaw-2864	89	26	in	in	ADP
taxlaw-2864	89	27	the	the	DET
taxlaw-2864	89	28	corpus	corpus	NOUN
taxlaw-2864	89	29	,	,	PUNCT
taxlaw-2864	89	30	not	not	PART
taxlaw-2864	89	31	as	as	SCONJ
taxlaw-2864	89	32	unrealized	unrealized	ADJ
taxlaw-2864	89	33	income	income	NOUN
taxlaw-2864	89	34	or	or	CCONJ
taxlaw-2864	89	35	loss.19	loss.19	NOUN
taxlaw-2864	89	36	a	a	DET
taxlaw-2864	89	37	british	british	ADJ
taxlaw-2864	89	38	tradition	tradition	NOUN
taxlaw-2864	89	39	thus	thus	ADV
taxlaw-2864	89	40	arose	arise	VERB
taxlaw-2864	89	41	of	of	ADP
taxlaw-2864	89	42	referring	refer	VERB
taxlaw-2864	89	43	to	to	ADP
taxlaw-2864	89	44	a	a	DET
taxlaw-2864	89	45	person	person	NOUN
taxlaw-2864	89	46	’s	’s	PART
taxlaw-2864	89	47	worth	worth	ADJ
taxlaw-2864	89	48	in	in	ADP
taxlaw-2864	89	49	terms	term	NOUN
taxlaw-2864	89	50	of	of	ADP
taxlaw-2864	89	51	annual	annual	ADJ
taxlaw-2864	89	52	income	income	NOUN
taxlaw-2864	89	53	rather	rather	ADV
taxlaw-2864	89	54	than	than	ADP
taxlaw-2864	89	55	making	make	VERB
taxlaw-2864	89	56	reference	reference	NOUN
taxlaw-2864	89	57	to	to	ADP
taxlaw-2864	89	58	the	the	DET
taxlaw-2864	89	59	underlying	underlie	VERB
taxlaw-2864	89	60	property	property	NOUN
taxlaw-2864	89	61	ownership	ownership	NOUN
taxlaw-2864	89	62	itself.20	itself.20	PROPN
taxlaw-2864	89	63	in	in	ADP
taxlaw-2864	89	64	1799	1799	NUM
taxlaw-2864	89	65	,	,	PUNCT
taxlaw-2864	89	66	when	when	SCONJ
taxlaw-2864	89	67	great	great	ADJ
taxlaw-2864	89	68	britain	britain	PROPN
taxlaw-2864	89	69	enacted	enact	VERB
taxlaw-2864	89	70	the	the	DET
taxlaw-2864	89	71	first	first	ADJ
taxlaw-2864	89	72	full	full	ADV
taxlaw-2864	89	73	-	-	PUNCT
taxlaw-2864	89	74	fledged	fledged	ADJ
taxlaw-2864	89	75	income	income	NOUN
taxlaw-2864	89	76	tax	tax	NOUN
taxlaw-2864	89	77	system	system	NOUN
taxlaw-2864	89	78	,	,	PUNCT
taxlaw-2864	89	79	what	what	PRON
taxlaw-2864	89	80	was	be	AUX
taxlaw-2864	89	81	singularly	singularly	ADV
taxlaw-2864	89	82	unsurprising	unsurprising	ADJ
taxlaw-2864	89	83	was	be	AUX
taxlaw-2864	89	84	that	that	SCONJ
taxlaw-2864	89	85	capital	capital	NOUN
taxlaw-2864	89	86	gains	gain	NOUN
taxlaw-2864	89	87	were	be	AUX
taxlaw-2864	89	88	not	not	PART
taxlaw-2864	89	89	taxed.21	taxed.21	PROPN
taxlaw-2864	89	90	after	after	ADV
taxlaw-2864	89	91	all	all	ADV
taxlaw-2864	89	92	,	,	PUNCT
taxlaw-2864	89	93	for	for	ADP
taxlaw-2864	89	94	centuries	century	NOUN
taxlaw-2864	89	95	,	,	PUNCT
taxlaw-2864	89	96	engrained	engraine	VERB
taxlaw-2864	89	97	in	in	ADP
taxlaw-2864	89	98	the	the	DET
taxlaw-2864	89	99	mind	mind	NOUN
taxlaw-2864	89	100	-	-	PUNCT
taxlaw-2864	89	101	set	set	NOUN
taxlaw-2864	89	102	of	of	ADP
taxlaw-2864	89	103	the	the	DET
taxlaw-2864	89	104	general	general	ADJ
taxlaw-2864	89	105	populace	populace	NOUN
taxlaw-2864	89	106	was	be	AUX
taxlaw-2864	89	107	the	the	DET
taxlaw-2864	89	108	notion	notion	NOUN
taxlaw-2864	89	109	that	that	SCONJ
taxlaw-2864	89	110	income	income	NOUN
taxlaw-2864	89	111	was	be	AUX
taxlaw-2864	89	112	comprised	comprise	VERB
taxlaw-2864	89	113	of	of	ADP
taxlaw-2864	89	114	reoccurring	reoccurre	VERB
taxlaw-2864	89	115	revenue	revenue	NOUN
taxlaw-2864	89	116	on	on	ADP
taxlaw-2864	89	117	an	an	DET
taxlaw-2864	89	118	annual	annual	ADJ
taxlaw-2864	89	119	basis	basis	NOUN
taxlaw-2864	89	120	;	;	PUNCT
taxlaw-2864	89	121	capital	capital	NOUN
taxlaw-2864	89	122	gains	gain	NOUN
taxlaw-2864	89	123	simply	simply	ADV
taxlaw-2864	89	124	did	do	AUX
taxlaw-2864	89	125	not	not	PART
taxlaw-2864	89	126	meet	meet	VERB
taxlaw-2864	89	127	this	this	DET
taxlaw-2864	89	128	definition	definition	NOUN
taxlaw-2864	89	129	.	.	PUNCT
taxlaw-2864	90	1	all	all	DET
taxlaw-2864	90	2	other	other	ADJ
taxlaw-2864	90	3	income	income	NOUN
taxlaw-2864	90	4	sources	source	NOUN
taxlaw-2864	90	5	,	,	PUNCT
taxlaw-2864	90	6	however	however	ADV
taxlaw-2864	90	7	,	,	PUNCT
taxlaw-2864	90	8	were	be	AUX
taxlaw-2864	90	9	taxed.22	taxed.22	NOUN
taxlaw-2864	90	10	for	for	ADP
taxlaw-2864	90	11	nearly	nearly	ADV
taxlaw-2864	90	12	two	two	NUM
taxlaw-2864	90	13	centuries	century	NOUN
taxlaw-2864	90	14	,	,	PUNCT
taxlaw-2864	90	15	this	this	DET
taxlaw-2864	90	16	tradition	tradition	NOUN
taxlaw-2864	90	17	of	of	ADP
taxlaw-2864	90	18	taxing	tax	VERB
taxlaw-2864	90	19	income	income	NOUN
taxlaw-2864	90	20	but	but	CCONJ
taxlaw-2864	90	21	not	not	PART
taxlaw-2864	90	22	capital	capital	NOUN
taxlaw-2864	90	23	gains	gain	NOUN
taxlaw-2864	90	24	remained	remain	VERB
taxlaw-2864	90	25	a	a	DET
taxlaw-2864	90	26	regular	regular	ADJ
taxlaw-2864	90	27	feature	feature	NOUN
taxlaw-2864	90	28	of	of	ADP
taxlaw-2864	90	29	the	the	DET
taxlaw-2864	90	30	english	english	ADJ
taxlaw-2864	90	31	income	income	NOUN
taxlaw-2864	90	32	tax	tax	NOUN
taxlaw-2864	90	33	system	system	NOUN
taxlaw-2864	90	34	—	—	PUNCT
taxlaw-2864	90	35	only	only	ADV
taxlaw-2864	90	36	recently	recently	ADV
taxlaw-2864	90	37	revisited	revisit	VERB
taxlaw-2864	90	38	in	in	ADP
taxlaw-2864	90	39	1965	1965	NUM
taxlaw-2864	90	40	,	,	PUNCT
taxlaw-2864	90	41	when	when	SCONJ
taxlaw-2864	90	42	capital	capital	NOUN
taxlaw-2864	90	43	gains	gain	NOUN
taxlaw-2864	90	44	were	be	AUX
taxlaw-2864	90	45	finally	finally	ADV
taxlaw-2864	90	46	made	make	VERB
taxlaw-2864	90	47	subject	subject	ADJ
taxlaw-2864	90	48	to	to	ADP
taxlaw-2864	90	49	income	income	NOUN
taxlaw-2864	90	50	tax.23	tax.23	NOUN
taxlaw-2864	90	51	with	with	ADP
taxlaw-2864	90	52	the	the	DET
taxlaw-2864	90	53	passage	passage	NOUN
taxlaw-2864	90	54	of	of	ADP
taxlaw-2864	90	55	the	the	DET
taxlaw-2864	90	56	sixteenth	sixteenth	ADJ
taxlaw-2864	90	57	amendment	amendment	NOUN
taxlaw-2864	90	58	,	,	PUNCT
taxlaw-2864	90	59	congress	congress	PROPN
taxlaw-2864	90	60	considered	consider	VERB
taxlaw-2864	90	61	formulating	formulate	VERB
taxlaw-2864	90	62	an	an	DET
taxlaw-2864	90	63	income	income	NOUN
taxlaw-2864	90	64	tax	tax	NOUN
taxlaw-2864	90	65	system	system	NOUN
taxlaw-2864	90	66	of	of	ADP
taxlaw-2864	90	67	its	its	PRON
taxlaw-2864	90	68	own	own	ADJ
taxlaw-2864	90	69	.	.	PUNCT
taxlaw-2864	91	1	unlike	unlike	ADP
taxlaw-2864	91	2	england	england	PROPN
taxlaw-2864	91	3	,	,	PUNCT
taxlaw-2864	91	4	however	however	ADV
taxlaw-2864	91	5	,	,	PUNCT
taxlaw-2864	91	6	there	there	PRON
taxlaw-2864	91	7	was	be	VERB
taxlaw-2864	91	8	no	no	DET
taxlaw-2864	91	9	system	system	NOUN
taxlaw-2864	91	10	of	of	ADP
taxlaw-2864	91	11	entails	entail	NOUN
taxlaw-2864	91	12	in	in	ADP
taxlaw-2864	91	13	the	the	DET
taxlaw-2864	91	14	united	united	PROPN
taxlaw-2864	91	15	states	states	PROPN
taxlaw-2864	91	16	and	and	CCONJ
taxlaw-2864	91	17	thus	thus	ADV
taxlaw-2864	91	18	land	land	NOUN
taxlaw-2864	91	19	was	be	AUX
taxlaw-2864	91	20	regularly	regularly	ADV
taxlaw-2864	91	21	bought	buy	VERB
taxlaw-2864	91	22	and	and	CCONJ
taxlaw-2864	91	23	sold	sell	VERB
taxlaw-2864	91	24	,	,	PUNCT
taxlaw-2864	91	25	with	with	ADP
taxlaw-2864	91	26	no	no	DET
taxlaw-2864	91	27	intrinsic	intrinsic	ADJ
taxlaw-2864	91	28	reason	reason	NOUN
taxlaw-2864	91	29	to	to	PART
taxlaw-2864	91	30	differentiate	differentiate	VERB
taxlaw-2864	91	31	it	it	PRON
taxlaw-2864	91	32	from	from	ADP
taxlaw-2864	91	33	other	other	ADJ
taxlaw-2864	91	34	wealth	wealth	NOUN
taxlaw-2864	91	35	accretions	accretion	NOUN
taxlaw-2864	91	36	.	.	PUNCT
taxlaw-2864	92	1	when	when	SCONJ
taxlaw-2864	92	2	instituting	institute	VERB
taxlaw-2864	92	3	the	the	DET
taxlaw-2864	92	4	nation	nation	NOUN
taxlaw-2864	92	5	’s	’s	PART
taxlaw-2864	92	6	first	first	ADJ
taxlaw-2864	92	7	income	income	NOUN
taxlaw-2864	92	8	tax	tax	NOUN
taxlaw-2864	92	9	,	,	PUNCT
taxlaw-2864	92	10	gains	gain	NOUN
taxlaw-2864	92	11	and	and	CCONJ
taxlaw-2864	92	12	losses	loss	NOUN
taxlaw-2864	92	13	associated	associate	VERB
taxlaw-2864	92	14	with	with	ADP
taxlaw-2864	92	15	capital	capital	NOUN
taxlaw-2864	92	16	ownership	ownership	NOUN
taxlaw-2864	92	17	were	be	AUX
taxlaw-2864	92	18	accordingly	accordingly	ADV
taxlaw-2864	92	19	subject	subject	ADJ
taxlaw-2864	92	20	to	to	ADP
taxlaw-2864	92	21	taxation	taxation	NOUN
taxlaw-2864	92	22	and	and	CCONJ
taxlaw-2864	92	23	treated	treat	VERB
taxlaw-2864	92	24	akin	akin	ADJ
taxlaw-2864	92	25	to	to	ADP
taxlaw-2864	92	26	other	other	ADJ
taxlaw-2864	92	27	income	income	NOUN
taxlaw-2864	92	28	sources	source	NOUN
taxlaw-2864	92	29	.	.	PUNCT
taxlaw-2864	93	1	but	but	CCONJ
taxlaw-2864	93	2	this	this	DET
taxlaw-2864	93	3	tax	tax	NOUN
taxlaw-2864	93	4	parity	parity	NOUN
taxlaw-2864	93	5	did	do	AUX
taxlaw-2864	93	6	not	not	PART
taxlaw-2864	93	7	last	last	VERB
taxlaw-2864	93	8	long	long	ADV
taxlaw-2864	93	9	.	.	PUNCT
taxlaw-2864	94	1	remnants	remnant	NOUN
taxlaw-2864	94	2	of	of	ADP
taxlaw-2864	94	3	the	the	DET
taxlaw-2864	94	4	income	income	NOUN
taxlaw-2864	94	5	tax	tax	NOUN
taxlaw-2864	94	6	systems	system	NOUN
taxlaw-2864	94	7	of	of	ADP
taxlaw-2864	94	8	great	great	ADJ
taxlaw-2864	94	9	britain	britain	PROPN
taxlaw-2864	94	10	and	and	CCONJ
taxlaw-2864	94	11	other	other	ADJ
taxlaw-2864	94	12	european	european	ADJ
taxlaw-2864	94	13	countries	country	NOUN
taxlaw-2864	94	14	—	—	PUNCT
taxlaw-2864	94	15	in	in	ADP
taxlaw-2864	94	16	which	which	PRON
taxlaw-2864	94	17	capital	capital	NOUN
taxlaw-2864	94	18	gains	gain	NOUN
taxlaw-2864	94	19	were	be	AUX
taxlaw-2864	94	20	either	either	PRON
taxlaw-2864	94	21	not	not	PART
taxlaw-2864	94	22	taxed	tax	VERB
taxlaw-2864	94	23	or	or	CCONJ
taxlaw-2864	94	24	only	only	ADV
taxlaw-2864	94	25	lightly	lightly	ADV
taxlaw-2864	94	26	taxed	tax	VERB
taxlaw-2864	94	27	—	—	PUNCT
taxlaw-2864	94	28	likely	likely	ADV
taxlaw-2864	94	29	became	become	VERB
taxlaw-2864	94	30	catalysts	catalyst	NOUN
taxlaw-2864	94	31	for	for	ADP
taxlaw-2864	94	32	change	change	NOUN
taxlaw-2864	94	33	in	in	ADP
taxlaw-2864	94	34	the	the	DET
taxlaw-2864	94	35	united	united	PROPN
taxlaw-2864	94	36	states	states	PROPN
taxlaw-2864	94	37	.	.	PUNCT
taxlaw-2864	95	1	soon	soon	ADV
taxlaw-2864	95	2	after	after	SCONJ
taxlaw-2864	95	3	the	the	DET
taxlaw-2864	95	4	nation	nation	NOUN
taxlaw-2864	95	5	’s	’s	PART
taxlaw-2864	95	6	income	income	NOUN
taxlaw-2864	95	7	tax	tax	NOUN
taxlaw-2864	95	8	was	be	AUX
taxlaw-2864	95	9	instituted	institute	VERB
taxlaw-2864	95	10	,	,	PUNCT
taxlaw-2864	95	11	secretary	secretary	NOUN
taxlaw-2864	95	12	of	of	ADP
taxlaw-2864	95	13	the	the	DET
taxlaw-2864	95	14	treasury	treasury	PROPN
taxlaw-2864	95	15	andrew	andrew	PROPN
taxlaw-2864	95	16	mellon	mellon	PROPN
taxlaw-2864	95	17	exclaimed	exclaim	VERB
taxlaw-2864	95	18	that	that	PRON
taxlaw-2864	95	19	high	high	ADJ
taxlaw-2864	95	20	capital	capital	NOUN
taxlaw-2864	95	21	gains	gain	NOUN
taxlaw-2864	95	22	tax	tax	NOUN
taxlaw-2864	95	23	rates	rate	NOUN
taxlaw-2864	95	24	were	be	AUX
taxlaw-2864	95	25	a	a	DET
taxlaw-2864	95	26	drag	drag	NOUN
taxlaw-2864	95	27	on	on	ADP
taxlaw-2864	95	28	economic	economic	ADJ
taxlaw-2864	95	29	growth.24	growth.24	NOUN
taxlaw-2864	95	30	in	in	ADP
taxlaw-2864	95	31	addition	addition	NOUN
taxlaw-2864	95	32	,	,	PUNCT
taxlaw-2864	95	33	a	a	DET
taxlaw-2864	95	34	leading	lead	VERB
taxlaw-2864	95	35	corporate	corporate	ADJ
taxlaw-2864	95	36	attorney	attorney	NOUN
taxlaw-2864	95	37	,	,	PUNCT
taxlaw-2864	95	38	fredrick	fredrick	PROPN
taxlaw-2864	95	39	r.	r.	PROPN
taxlaw-2864	95	40	kellogg	kellogg	PROPN
taxlaw-2864	95	41	,	,	PUNCT
taxlaw-2864	95	42	testified	testify	VERB
taxlaw-2864	95	43	several	several	ADJ
taxlaw-2864	95	44	times	time	NOUN
taxlaw-2864	95	45	before	before	SCONJ
taxlaw-2864	95	46	the	the	DET
taxlaw-2864	95	47	senate	senate	PROPN
taxlaw-2864	95	48	finance	finance	PROPN
taxlaw-2864	95	49	committee	committee	PROPN
taxlaw-2864	95	50	about	about	ADP
taxlaw-2864	95	51	the	the	DET
taxlaw-2864	95	52	need	need	NOUN
taxlaw-2864	95	53	to	to	PART
taxlaw-2864	95	54	reduce	reduce	VERB
taxlaw-2864	95	55	capital	capital	NOUN
taxlaw-2864	95	56	gains	gain	NOUN
taxlaw-2864	95	57	tax	tax	NOUN
taxlaw-2864	95	58	rates	rate	NOUN
taxlaw-2864	95	59	to	to	ADP
taxlaw-2864	95	60	“	"	PUNCT
taxlaw-2864	95	61	unlock	unlock	VERB
taxlaw-2864	95	62	”	"	PUNCT
taxlaw-2864	95	63	capital	capital	NOUN
taxlaw-2864	95	64	realizations.25	realizations.25	NOUN
taxlaw-2864	95	65	no	no	ADV
taxlaw-2864	95	66	doubt	doubt	ADV
taxlaw-2864	95	67	aware	aware	ADJ
taxlaw-2864	95	68	that	that	SCONJ
taxlaw-2864	95	69	their	their	PRON
taxlaw-2864	95	70	european	european	ADJ
taxlaw-2864	95	71	counterparts	counterpart	NOUN
taxlaw-2864	95	72	already	already	ADV
taxlaw-2864	95	73	granted	grant	VERB
taxlaw-2864	95	74	preferential	preferential	ADJ
taxlaw-2864	95	75	treatment	treatment	NOUN
taxlaw-2864	95	76	to	to	ADP
taxlaw-2864	95	77	capital	capital	NOUN
taxlaw-2864	95	78	gains	gain	NOUN
taxlaw-2864	95	79	,	,	PUNCT
taxlaw-2864	95	80	congressional	congressional	ADJ
taxlaw-2864	95	81	members	member	NOUN
taxlaw-2864	95	82	were	be	AUX
taxlaw-2864	95	83	receptive	receptive	ADJ
taxlaw-2864	95	84	to	to	ADP
taxlaw-2864	95	85	18	18	NUM
taxlaw-2864	95	86	frederic	frederic	PROPN
taxlaw-2864	95	87	maitland	maitland	PROPN
taxlaw-2864	95	88	,	,	PUNCT
taxlaw-2864	95	89	a	a	DET
taxlaw-2864	95	90	sketch	sketch	NOUN
taxlaw-2864	95	91	of	of	ADP
taxlaw-2864	95	92	english	english	ADJ
taxlaw-2864	95	93	legal	legal	ADJ
taxlaw-2864	95	94	history	history	NOUN
taxlaw-2864	95	95	139–40	139–40	NUM
taxlaw-2864	95	96	(	(	PUNCT
taxlaw-2864	95	97	james	james	PROPN
taxlaw-2864	95	98	f.	f.	PROPN
taxlaw-2864	95	99	colby	colby	PROPN
taxlaw-2864	95	100	ed	ed	PROPN
taxlaw-2864	95	101	.	.	PROPN
taxlaw-2864	95	102	,1915	,1915	PUNCT
taxlaw-2864	95	103	)	)	PUNCT
taxlaw-2864	95	104	;	;	PUNCT
taxlaw-2864	95	105	see	see	VERB
taxlaw-2864	95	106	also	also	ADV
taxlaw-2864	95	107	harvey	harvey	PROPN
taxlaw-2864	95	108	perry	perry	PROPN
taxlaw-2864	95	109	,	,	PUNCT
taxlaw-2864	95	110	capital	capital	NOUN
taxlaw-2864	95	111	gains	gain	NOUN
taxlaw-2864	95	112	:	:	PUNCT
taxlaw-2864	95	113	the	the	DET
taxlaw-2864	95	114	british	british	ADJ
taxlaw-2864	95	115	point	point	NOUN
taxlaw-2864	95	116	of	of	ADP
taxlaw-2864	95	117	view	view	NOUN
taxlaw-2864	95	118	,	,	PUNCT
taxlaw-2864	95	119	46	46	NUM
taxlaw-2864	95	120	proc	proc	NOUN
taxlaw-2864	95	121	.	.	PUNCT
taxlaw-2864	96	1	ann	ann	PROPN
taxlaw-2864	96	2	.	.	PUNCT
taxlaw-2864	96	3	conf	conf	PROPN
taxlaw-2864	96	4	.	.	PUNCT
taxlaw-2864	97	1	on	on	ADP
taxlaw-2864	97	2	tax’n	tax’n	NOUN
taxlaw-2864	97	3	under	under	ADP
taxlaw-2864	97	4	auspices	auspex	NOUN
taxlaw-2864	97	5	of	of	ADP
taxlaw-2864	97	6	the	the	DET
taxlaw-2864	97	7	nat’l	nat’l	NOUN
taxlaw-2864	97	8	tax	tax	NOUN
taxlaw-2864	97	9	ass’n	ass’n	NOUN
taxlaw-2864	97	10	150	150	NUM
taxlaw-2864	97	11	,	,	PUNCT
taxlaw-2864	97	12	151–52	151–52	NUM
taxlaw-2864	97	13	(	(	PUNCT
taxlaw-2864	97	14	1953	1953	NUM
taxlaw-2864	97	15	)	)	PUNCT
taxlaw-2864	97	16	;	;	PUNCT
taxlaw-2864	97	17	lawrence	lawrence	PROPN
taxlaw-2864	97	18	h.	h.	PROPN
taxlaw-2864	97	19	seltzer	seltzer	PROPN
taxlaw-2864	97	20	et	et	PROPN
taxlaw-2864	97	21	al	al	PROPN
taxlaw-2864	97	22	.	.	PROPN
taxlaw-2864	97	23	,	,	PUNCT
taxlaw-2864	97	24	the	the	DET
taxlaw-2864	97	25	nature	nature	NOUN
taxlaw-2864	97	26	and	and	CCONJ
taxlaw-2864	97	27	tax	tax	NOUN
taxlaw-2864	97	28	treatment	treatment	NOUN
taxlaw-2864	97	29	of	of	ADP
taxlaw-2864	97	30	capital	capital	NOUN
taxlaw-2864	97	31	gains	gain	NOUN
taxlaw-2864	97	32	and	and	CCONJ
taxlaw-2864	97	33	losses	loss	NOUN
taxlaw-2864	97	34	26	26	NUM
taxlaw-2864	97	35	(	(	PUNCT
taxlaw-2864	97	36	1951	1951	NUM
taxlaw-2864	97	37	)	)	PUNCT
taxlaw-2864	97	38	.	.	PUNCT
taxlaw-2864	98	1	19	19	NUM
taxlaw-2864	98	2	perry	perry	NOUN
taxlaw-2864	98	3	,	,	PUNCT
taxlaw-2864	98	4	supra	supra	PROPN
taxlaw-2864	98	5	note	note	PROPN
taxlaw-2864	98	6	18	18	NUM
taxlaw-2864	98	7	,	,	PUNCT
taxlaw-2864	98	8	at	at	ADP
taxlaw-2864	98	9	152–53	152–53	PROPN
taxlaw-2864	98	10	.	.	PROPN
taxlaw-2864	98	11	20	20	NUM
taxlaw-2864	98	12	a	a	DET
taxlaw-2864	98	13	bibliophile	bibliophile	NOUN
taxlaw-2864	98	14	may	may	AUX
taxlaw-2864	98	15	recall	recall	VERB
taxlaw-2864	98	16	that	that	SCONJ
taxlaw-2864	98	17	mr	mr	PROPN
taxlaw-2864	98	18	.	.	PROPN
taxlaw-2864	98	19	darcy	darcy	PROPN
taxlaw-2864	98	20	was	be	AUX
taxlaw-2864	98	21	worth	worth	ADJ
taxlaw-2864	98	22	“	"	PUNCT
taxlaw-2864	98	23	[	[	X
taxlaw-2864	98	24	a	a	X
taxlaw-2864	98	25	]	]	X
taxlaw-2864	98	26	clear	clear	ADJ
taxlaw-2864	98	27	ten	ten	NUM
taxlaw-2864	98	28	thousand	thousand	NUM
taxlaw-2864	98	29	per	per	ADP
taxlaw-2864	98	30	annum	annum	NOUN
taxlaw-2864	98	31	.	.	PUNCT
taxlaw-2864	98	32	”	"	PUNCT
taxlaw-2864	99	1	jane	jane	PROPN
taxlaw-2864	99	2	austen	austen	PROPN
taxlaw-2864	99	3	,	,	PUNCT
taxlaw-2864	99	4	pride	pride	NOUN
taxlaw-2864	99	5	and	and	CCONJ
taxlaw-2864	99	6	prejudice	prejudice	NOUN
taxlaw-2864	99	7	(	(	PUNCT
taxlaw-2864	99	8	1813	1813	NUM
taxlaw-2864	99	9	)	)	PUNCT
taxlaw-2864	99	10	.	.	PUNCT
taxlaw-2864	100	1	21	21	NUM
taxlaw-2864	100	2	seltzer	seltzer	NOUN
taxlaw-2864	100	3	,	,	PUNCT
taxlaw-2864	100	4	supra	supra	PROPN
taxlaw-2864	100	5	note	note	PROPN
taxlaw-2864	100	6	18	18	NUM
taxlaw-2864	100	7	,	,	PUNCT
taxlaw-2864	100	8	at	at	ADP
taxlaw-2864	100	9	28	28	NUM
taxlaw-2864	100	10	.	.	PUNCT
taxlaw-2864	100	11	22	22	NUM
taxlaw-2864	100	12	dowell	dowell	PROPN
taxlaw-2864	100	13	,	,	PUNCT
taxlaw-2864	100	14	supra	supra	PROPN
taxlaw-2864	100	15	note	note	PROPN
taxlaw-2864	100	16	14	14	NUM
taxlaw-2864	100	17	,	,	PUNCT
taxlaw-2864	100	18	at	at	ADP
taxlaw-2864	100	19	93–94	93–94	NUM
taxlaw-2864	100	20	.	.	PUNCT
taxlaw-2864	100	21	23	23	NUM
taxlaw-2864	100	22	finance	finance	NOUN
taxlaw-2864	100	23	act	act	VERB
taxlaw-2864	100	24	1965	1965	NUM
taxlaw-2864	100	25	,	,	PUNCT
taxlaw-2864	100	26	1965	1965	NUM
taxlaw-2864	100	27	,	,	PUNCT
taxlaw-2864	100	28	chapter	chapter	NOUN
taxlaw-2864	100	29	25	25	NUM
taxlaw-2864	100	30	,	,	PUNCT
taxlaw-2864	100	31	§	§	PROPN
taxlaw-2864	100	32	19	19	NUM
taxlaw-2864	100	33	(	(	PUNCT
taxlaw-2864	100	34	eng	eng	PROPN
taxlaw-2864	100	35	.	.	PROPN
taxlaw-2864	100	36	)	)	PUNCT
taxlaw-2864	100	37	,	,	PUNCT
taxlaw-2864	100	38	http://www.legislation.gov.uk/ukpga/1965/25/pdfs/ukpga_19650025_en.pdf	http://www.legislation.gov.uk/ukpga/1965/25/pdfs/ukpga_19650025_en.pdf	PROPN
taxlaw-2864	100	39	[	[	X
taxlaw-2864	100	40	https://perma.cc/j9u5-kbl8	https://perma.cc/j9u5-kbl8	X
taxlaw-2864	100	41	]	]	X
taxlaw-2864	100	42	.	.	PUNCT
taxlaw-2864	101	1	24	24	NUM
taxlaw-2864	101	2	andrew	andrew	PROPN
taxlaw-2864	101	3	w.	w.	PROPN
taxlaw-2864	101	4	mellon	mellon	PROPN
taxlaw-2864	101	5	,	,	PUNCT
taxlaw-2864	101	6	taxation	taxation	NOUN
taxlaw-2864	101	7	:	:	PUNCT
taxlaw-2864	101	8	the	the	DET
taxlaw-2864	101	9	people	people	NOUN
taxlaw-2864	101	10	’s	’s	PART
taxlaw-2864	101	11	business	business	NOUN
taxlaw-2864	101	12	18–19	18–19	PROPN
taxlaw-2864	101	13	,	,	PUNCT
taxlaw-2864	101	14	127–38	127–38	NUM
taxlaw-2864	101	15	(	(	PUNCT
taxlaw-2864	101	16	1st	1st	ADJ
taxlaw-2864	101	17	ed	ed	NOUN
taxlaw-2864	101	18	.	.	PUNCT
taxlaw-2864	101	19	1924	1924	NUM
taxlaw-2864	101	20	)	)	PUNCT
taxlaw-2864	101	21	.	.	PUNCT
taxlaw-2864	102	1	25	25	NUM
taxlaw-2864	102	2	ajay	ajay	PROPN
taxlaw-2864	102	3	k.	k.	PROPN
taxlaw-2864	102	4	mehrotra	mehrotra	PROPN
taxlaw-2864	102	5	&	&	CCONJ
taxlaw-2864	102	6	julia	julia	PROPN
taxlaw-2864	102	7	c.	c.	PROPN
taxlaw-2864	102	8	ott	ott	PROPN
taxlaw-2864	102	9	,	,	PUNCT
taxlaw-2864	102	10	the	the	DET
taxlaw-2864	102	11	curious	curious	ADJ
taxlaw-2864	102	12	beginnings	beginning	NOUN
taxlaw-2864	102	13	of	of	ADP
taxlaw-2864	102	14	the	the	DET
taxlaw-2864	102	15	capital	capital	NOUN
taxlaw-2864	102	16	gains	gain	NOUN
taxlaw-2864	102	17	tax	tax	NOUN
taxlaw-2864	102	18	preference	preference	NOUN
taxlaw-2864	102	19	,	,	PUNCT
taxlaw-2864	102	20	84	84	NUM
taxlaw-2864	102	21	fordham	fordham	PROPN
taxlaw-2864	102	22	l.	l.	PROPN
taxlaw-2864	102	23	rev	rev	PROPN
taxlaw-2864	102	24	.	.	PROPN
taxlaw-2864	102	25	2517	2517	NUM
taxlaw-2864	102	26	,	,	PUNCT
taxlaw-2864	102	27	2525–26	2525–26	PROPN
taxlaw-2864	102	28	(	(	PUNCT
taxlaw-2864	102	29	2016	2016	NUM
taxlaw-2864	102	30	)	)	PUNCT
taxlaw-2864	102	31	(	(	PUNCT
taxlaw-2864	102	32	citing	cite	VERB
taxlaw-2864	102	33	internal	internal	ADJ
taxlaw-2864	102	34	-	-	PUNCT
taxlaw-2864	102	35	revenue	revenue	NOUN
taxlaw-2864	102	36	hearings	hearing	NOUN
taxlaw-2864	102	37	before	before	ADP
taxlaw-2864	102	38	the	the	DET
taxlaw-2864	102	39	s.	s.	PROPN
taxlaw-2864	102	40	comm	comm	NOUN
taxlaw-2864	102	41	.	.	PUNCT
taxlaw-2864	103	1	on	on	ADP
taxlaw-2864	103	2	finance	finance	NOUN
taxlaw-2864	103	3	on	on	ADP
taxlaw-2864	103	4	the	the	DET
taxlaw-2864	103	5	proposed	propose	VERB
taxlaw-2864	103	6	revenue	revenue	NOUN
taxlaw-2864	103	7	act	act	NOUN
taxlaw-2864	103	8	of	of	ADP
taxlaw-2864	103	9	1921	1921	NUM
taxlaw-2864	103	10	,	,	PUNCT
taxlaw-2864	103	11	67th	67th	ADJ
taxlaw-2864	103	12	cong	cong	NOUN
taxlaw-2864	103	13	.	.	PUNCT
taxlaw-2864	104	1	534–54	534–54	NUM
taxlaw-2864	104	2	(	(	PUNCT
taxlaw-2864	104	3	1921	1921	NUM
taxlaw-2864	104	4	)	)	PUNCT
taxlaw-2864	104	5	(	(	PUNCT
taxlaw-2864	104	6	statement	statement	NOUN
taxlaw-2864	104	7	of	of	ADP
taxlaw-2864	104	8	frederick	frederick	PROPN
taxlaw-2864	104	9	r.	r.	PROPN
taxlaw-2864	104	10	kellogg	kellogg	PROPN
taxlaw-2864	104	11	)	)	PUNCT
taxlaw-2864	104	12	)	)	PUNCT
taxlaw-2864	104	13	.	.	PUNCT
taxlaw-2864	105	1	http://www.legislation.gov.uk/ukpga/1965/25/pdfs/ukpga_19650025_en.pdf	http://www.legislation.gov.uk/ukpga/1965/25/pdfs/ukpga_19650025_en.pdf	PROPN
taxlaw-2864	105	2	2018	2018	NUM
taxlaw-2864	105	3	]	]	PUNCT
taxlaw-2864	105	4	7	7	NUM
taxlaw-2864	105	5	automation	automation	NOUN
taxlaw-2864	105	6	and	and	CCONJ
taxlaw-2864	105	7	the	the	DET
taxlaw-2864	105	8	income	income	NOUN
taxlaw-2864	105	9	tax	tax	PROPN
taxlaw-2864	105	10	mellon	mellon	PROPN
taxlaw-2864	105	11	’s	’s	PART
taxlaw-2864	105	12	and	and	CCONJ
taxlaw-2864	105	13	kellogg	kellogg	PROPN
taxlaw-2864	105	14	’s	’s	PART
taxlaw-2864	105	15	entreaties	entreaty	NOUN
taxlaw-2864	105	16	and	and	CCONJ
taxlaw-2864	105	17	passed	pass	VERB
taxlaw-2864	105	18	the	the	DET
taxlaw-2864	105	19	revenue	revenue	NOUN
taxlaw-2864	105	20	act	act	NOUN
taxlaw-2864	105	21	of	of	ADP
taxlaw-2864	105	22	1921.26	1921.26	NUM
taxlaw-2864	105	23	this	this	DET
taxlaw-2864	105	24	legislation	legislation	NOUN
taxlaw-2864	105	25	reduced	reduce	VERB
taxlaw-2864	105	26	capital	capital	NOUN
taxlaw-2864	105	27	gains	gain	NOUN
taxlaw-2864	105	28	rates	rate	NOUN
taxlaw-2864	105	29	to	to	ADP
taxlaw-2864	105	30	a	a	DET
taxlaw-2864	105	31	flat	flat	ADJ
taxlaw-2864	105	32	12.5	12.5	NUM
taxlaw-2864	105	33	percent	percent	NOUN
taxlaw-2864	105	34	(	(	PUNCT
taxlaw-2864	105	35	compared	compare	VERB
taxlaw-2864	105	36	to	to	ADP
taxlaw-2864	105	37	a	a	DET
taxlaw-2864	105	38	maximum	maximum	ADJ
taxlaw-2864	105	39	tax	tax	NOUN
taxlaw-2864	105	40	rate	rate	NOUN
taxlaw-2864	105	41	of	of	ADP
taxlaw-2864	105	42	58	58	NUM
taxlaw-2864	105	43	percent	percent	NOUN
taxlaw-2864	105	44	applicable	applicable	ADJ
taxlaw-2864	105	45	to	to	ADP
taxlaw-2864	105	46	ordinary	ordinary	ADJ
taxlaw-2864	105	47	income).27	income).27	PROPN
taxlaw-2864	105	48	ever	ever	ADV
taxlaw-2864	105	49	since	since	SCONJ
taxlaw-2864	105	50	the	the	DET
taxlaw-2864	105	51	revenue	revenue	NOUN
taxlaw-2864	105	52	act	act	NOUN
taxlaw-2864	105	53	of	of	ADP
taxlaw-2864	105	54	1921	1921	NUM
taxlaw-2864	105	55	became	become	VERB
taxlaw-2864	105	56	law	law	NOUN
taxlaw-2864	105	57	,	,	PUNCT
taxlaw-2864	105	58	except	except	SCONJ
taxlaw-2864	105	59	for	for	ADP
taxlaw-2864	105	60	a	a	DET
taxlaw-2864	105	61	four	four	NUM
taxlaw-2864	105	62	-	-	PUNCT
taxlaw-2864	105	63	year	year	NOUN
taxlaw-2864	105	64	period	period	NOUN
taxlaw-2864	105	65	following	follow	VERB
taxlaw-2864	105	66	the	the	DET
taxlaw-2864	105	67	passage	passage	NOUN
taxlaw-2864	105	68	of	of	ADP
taxlaw-2864	105	69	the	the	DET
taxlaw-2864	105	70	tax	tax	NOUN
taxlaw-2864	105	71	reform	reform	NOUN
taxlaw-2864	105	72	act	act	NOUN
taxlaw-2864	105	73	of	of	ADP
taxlaw-2864	105	74	1986,28	1986,28	NUM
taxlaw-2864	105	75	capital	capital	NOUN
taxlaw-2864	105	76	gains	gain	NOUN
taxlaw-2864	105	77	have	have	AUX
taxlaw-2864	105	78	enjoyed	enjoy	VERB
taxlaw-2864	105	79	a	a	DET
taxlaw-2864	105	80	significant	significant	ADJ
taxlaw-2864	105	81	tax	tax	NOUN
taxlaw-2864	105	82	rate	rate	NOUN
taxlaw-2864	105	83	preference	preference	NOUN
taxlaw-2864	105	84	relative	relative	ADJ
taxlaw-2864	105	85	to	to	ADP
taxlaw-2864	105	86	ordinary	ordinary	ADJ
taxlaw-2864	105	87	income	income	NOUN
taxlaw-2864	105	88	.	.	PUNCT
taxlaw-2864	106	1	this	this	DET
taxlaw-2864	106	2	tax	tax	NOUN
taxlaw-2864	106	3	rate	rate	NOUN
taxlaw-2864	106	4	preference	preference	NOUN
taxlaw-2864	106	5	constitutes	constitute	VERB
taxlaw-2864	106	6	a	a	DET
taxlaw-2864	106	7	tax	tax	NOUN
taxlaw-2864	106	8	expenditure	expenditure	NOUN
taxlaw-2864	106	9	,	,	PUNCT
taxlaw-2864	106	10	which	which	PRON
taxlaw-2864	106	11	has	have	AUX
taxlaw-2864	106	12	come	come	VERB
taxlaw-2864	106	13	at	at	ADP
taxlaw-2864	106	14	a	a	DET
taxlaw-2864	106	15	significant	significant	ADJ
taxlaw-2864	106	16	dollar	dollar	NOUN
taxlaw-2864	106	17	cost	cost	NOUN
taxlaw-2864	106	18	to	to	ADP
taxlaw-2864	106	19	the	the	DET
taxlaw-2864	106	20	government	government	NOUN
taxlaw-2864	106	21	’s	’s	PART
taxlaw-2864	106	22	coffers.29	coffers.29	NOUN
taxlaw-2864	106	23	the	the	DET
taxlaw-2864	106	24	unanswered	unanswered	ADJ
taxlaw-2864	106	25	question	question	NOUN
taxlaw-2864	106	26	is	be	AUX
taxlaw-2864	106	27	whether	whether	SCONJ
taxlaw-2864	106	28	,	,	PUNCT
taxlaw-2864	106	29	in	in	ADP
taxlaw-2864	106	30	the	the	DET
taxlaw-2864	106	31	age	age	NOUN
taxlaw-2864	106	32	of	of	ADP
taxlaw-2864	106	33	automation	automation	NOUN
taxlaw-2864	106	34	,	,	PUNCT
taxlaw-2864	106	35	the	the	DET
taxlaw-2864	106	36	nation	nation	NOUN
taxlaw-2864	106	37	can	can	AUX
taxlaw-2864	106	38	continue	continue	VERB
taxlaw-2864	106	39	to	to	PART
taxlaw-2864	106	40	endure	endure	VERB
taxlaw-2864	106	41	this	this	DET
taxlaw-2864	106	42	hefty	hefty	ADJ
taxlaw-2864	106	43	financial	financial	ADJ
taxlaw-2864	106	44	burden	burden	NOUN
taxlaw-2864	106	45	.	.	PUNCT
taxlaw-2864	107	1	b.	b.	PROPN
taxlaw-2864	107	2	current	current	ADJ
taxlaw-2864	107	3	taxation	taxation	NOUN
taxlaw-2864	107	4	of	of	ADP
taxlaw-2864	107	5	labor	labor	NOUN
taxlaw-2864	107	6	and	and	CCONJ
taxlaw-2864	107	7	capital	capital	NOUN
taxlaw-2864	107	8	income	income	NOUN
taxlaw-2864	107	9	under	under	ADP
taxlaw-2864	107	10	the	the	DET
taxlaw-2864	107	11	code	code	NOUN
taxlaw-2864	107	12	in	in	ADP
taxlaw-2864	107	13	theory	theory	NOUN
taxlaw-2864	107	14	,	,	PUNCT
taxlaw-2864	107	15	under	under	ADP
taxlaw-2864	107	16	the	the	DET
taxlaw-2864	107	17	code	code	NOUN
taxlaw-2864	107	18	,	,	PUNCT
taxlaw-2864	107	19	all	all	DET
taxlaw-2864	107	20	income	income	NOUN
taxlaw-2864	107	21	should	should	AUX
taxlaw-2864	107	22	be	be	AUX
taxlaw-2864	107	23	taxed	tax	VERB
taxlaw-2864	107	24	absent	absent	ADJ
taxlaw-2864	107	25	a	a	DET
taxlaw-2864	107	26	compelling	compelling	ADJ
taxlaw-2864	107	27	public	public	ADJ
taxlaw-2864	107	28	policy	policy	NOUN
taxlaw-2864	107	29	justification	justification	NOUN
taxlaw-2864	107	30	for	for	ADP
taxlaw-2864	107	31	exemption	exemption	NOUN
taxlaw-2864	107	32	:	:	PUNCT
taxlaw-2864	107	33	code	code	PROPN
taxlaw-2864	107	34	§	§	PROPN
taxlaw-2864	107	35	61	61	NUM
taxlaw-2864	107	36	declares	declare	VERB
taxlaw-2864	107	37	that	that	SCONJ
taxlaw-2864	107	38	all	all	DET
taxlaw-2864	107	39	wealth	wealth	NOUN
taxlaw-2864	107	40	accretions	accretion	NOUN
taxlaw-2864	107	41	“	"	PUNCT
taxlaw-2864	107	42	from	from	ADP
taxlaw-2864	107	43	whatever	whatever	DET
taxlaw-2864	107	44	source	source	NOUN
taxlaw-2864	107	45	”	"	PUNCT
taxlaw-2864	107	46	should	should	AUX
taxlaw-2864	107	47	be	be	AUX
taxlaw-2864	107	48	included	include	VERB
taxlaw-2864	107	49	in	in	ADP
taxlaw-2864	107	50	the	the	DET
taxlaw-2864	107	51	tax	tax	NOUN
taxlaw-2864	107	52	base.30	base.30	NOUN
taxlaw-2864	107	53	furthermore	furthermore	ADV
taxlaw-2864	107	54	,	,	PUNCT
taxlaw-2864	107	55	code	code	NOUN
taxlaw-2864	107	56	§	§	PROPN
taxlaw-2864	107	57	61	61	NUM
taxlaw-2864	107	58	’s	’s	PART
taxlaw-2864	107	59	definition	definition	NOUN
taxlaw-2864	107	60	of	of	ADP
taxlaw-2864	107	61	income	income	NOUN
taxlaw-2864	107	62	,	,	PUNCT
taxlaw-2864	107	63	like	like	ADP
taxlaw-2864	107	64	the	the	DET
taxlaw-2864	107	65	haigsimons	haigsimon	NOUN
taxlaw-2864	107	66	economic	economic	ADJ
taxlaw-2864	107	67	definition	definition	NOUN
taxlaw-2864	107	68	,	,	PUNCT
taxlaw-2864	107	69	31	31	NUM
taxlaw-2864	107	70	does	do	AUX
taxlaw-2864	107	71	not	not	PART
taxlaw-2864	107	72	differentiate	differentiate	VERB
taxlaw-2864	107	73	between	between	ADP
taxlaw-2864	107	74	and	and	CCONJ
taxlaw-2864	107	75	among	among	ADP
taxlaw-2864	107	76	income	income	NOUN
taxlaw-2864	107	77	sources	source	NOUN
taxlaw-2864	107	78	.	.	PUNCT
taxlaw-2864	108	1	but	but	CCONJ
taxlaw-2864	108	2	,	,	PUNCT
taxlaw-2864	108	3	for	for	ADP
taxlaw-2864	108	4	a	a	DET
taxlaw-2864	108	5	variety	variety	NOUN
taxlaw-2864	108	6	of	of	ADP
taxlaw-2864	108	7	reasons	reason	NOUN
taxlaw-2864	108	8	,	,	PUNCT
taxlaw-2864	108	9	the	the	DET
taxlaw-2864	108	10	code	code	NOUN
taxlaw-2864	108	11	taxes	tax	VERB
taxlaw-2864	108	12	labor	labor	NOUN
taxlaw-2864	108	13	income	income	NOUN
taxlaw-2864	108	14	much	much	ADV
taxlaw-2864	108	15	more	more	ADV
taxlaw-2864	108	16	severely	severely	ADV
taxlaw-2864	108	17	than	than	ADP
taxlaw-2864	108	18	capital	capital	NOUN
taxlaw-2864	108	19	income	income	NOUN
taxlaw-2864	108	20	.	.	PUNCT
taxlaw-2864	109	1	part	part	NOUN
taxlaw-2864	109	2	(	(	PUNCT
taxlaw-2864	109	3	1	1	NUM
taxlaw-2864	109	4	)	)	PUNCT
taxlaw-2864	109	5	first	first	ADV
taxlaw-2864	109	6	compares	compare	VERB
taxlaw-2864	109	7	the	the	DET
taxlaw-2864	109	8	tax	tax	NOUN
taxlaw-2864	109	9	burdens	burden	NOUN
taxlaw-2864	109	10	that	that	SCONJ
taxlaw-2864	109	11	befall	befall	NOUN
taxlaw-2864	109	12	income	income	NOUN
taxlaw-2864	109	13	derived	derive	VERB
taxlaw-2864	109	14	from	from	ADP
taxlaw-2864	109	15	labor	labor	NOUN
taxlaw-2864	109	16	versus	versus	ADP
taxlaw-2864	109	17	income	income	NOUN
taxlaw-2864	109	18	derived	derive	VERB
taxlaw-2864	109	19	from	from	ADP
taxlaw-2864	109	20	capital	capital	NOUN
taxlaw-2864	109	21	.	.	PUNCT
taxlaw-2864	110	1	we	we	PRON
taxlaw-2864	110	2	use	use	VERB
taxlaw-2864	110	3	capital	capital	NOUN
taxlaw-2864	110	4	for	for	ADP
taxlaw-2864	110	5	this	this	DET
taxlaw-2864	110	6	purpose	purpose	NOUN
taxlaw-2864	110	7	to	to	PART
taxlaw-2864	110	8	refer	refer	VERB
taxlaw-2864	110	9	to	to	ADP
taxlaw-2864	110	10	any	any	DET
taxlaw-2864	110	11	investment	investment	NOUN
taxlaw-2864	110	12	in	in	ADP
taxlaw-2864	110	13	property	property	NOUN
taxlaw-2864	110	14	,	,	PUNCT
taxlaw-2864	110	15	regardless	regardless	ADV
taxlaw-2864	110	16	of	of	ADP
taxlaw-2864	110	17	form	form	NOUN
taxlaw-2864	110	18	(	(	PUNCT
taxlaw-2864	110	19	tangible	tangible	ADJ
taxlaw-2864	110	20	or	or	CCONJ
taxlaw-2864	110	21	intangible	intangible	ADJ
taxlaw-2864	110	22	)	)	PUNCT
taxlaw-2864	110	23	and	and	CCONJ
taxlaw-2864	110	24	regardless	regardless	ADV
taxlaw-2864	110	25	of	of	ADP
taxlaw-2864	110	26	use	use	NOUN
taxlaw-2864	110	27	(	(	PUNCT
taxlaw-2864	110	28	business	business	NOUN
taxlaw-2864	110	29	,	,	PUNCT
taxlaw-2864	110	30	investment	investment	NOUN
taxlaw-2864	110	31	,	,	PUNCT
taxlaw-2864	110	32	or	or	CCONJ
taxlaw-2864	110	33	personal	personal	ADJ
taxlaw-2864	110	34	)	)	PUNCT
taxlaw-2864	110	35	.	.	PUNCT
taxlaw-2864	111	1	for	for	ADP
taxlaw-2864	111	2	example	example	NOUN
taxlaw-2864	111	3	,	,	PUNCT
taxlaw-2864	111	4	salary	salary	NOUN
taxlaw-2864	111	5	would	would	AUX
taxlaw-2864	111	6	constitute	constitute	VERB
taxlaw-2864	111	7	income	income	NOUN
taxlaw-2864	111	8	derived	derive	VERB
taxlaw-2864	111	9	from	from	ADP
taxlaw-2864	111	10	labor	labor	NOUN
taxlaw-2864	111	11	,	,	PUNCT
taxlaw-2864	111	12	while	while	SCONJ
taxlaw-2864	111	13	rents	rent	NOUN
taxlaw-2864	111	14	received	receive	VERB
taxlaw-2864	111	15	on	on	ADP
taxlaw-2864	111	16	an	an	DET
taxlaw-2864	111	17	investment	investment	NOUN
taxlaw-2864	111	18	property	property	NOUN
taxlaw-2864	111	19	would	would	AUX
taxlaw-2864	111	20	constitute	constitute	VERB
taxlaw-2864	111	21	income	income	NOUN
taxlaw-2864	111	22	derived	derive	VERB
taxlaw-2864	111	23	from	from	ADP
taxlaw-2864	111	24	capital	capital	NOUN
taxlaw-2864	111	25	.	.	PUNCT
taxlaw-2864	112	1	part	part	NOUN
taxlaw-2864	112	2	(	(	PUNCT
taxlaw-2864	112	3	2	2	NUM
taxlaw-2864	112	4	)	)	PUNCT
taxlaw-2864	112	5	next	next	ADJ
taxlaw-2864	112	6	explores	explore	VERB
taxlaw-2864	112	7	the	the	DET
taxlaw-2864	112	8	putative	putative	ADJ
taxlaw-2864	112	9	reasons	reason	NOUN
taxlaw-2864	112	10	underpinning	underpin	VERB
taxlaw-2864	112	11	the	the	DET
taxlaw-2864	112	12	incongruent	incongruent	ADJ
taxlaw-2864	112	13	tax	tax	NOUN
taxlaw-2864	112	14	treatment	treatment	NOUN
taxlaw-2864	112	15	of	of	ADP
taxlaw-2864	112	16	labor	labor	NOUN
taxlaw-2864	112	17	versus	versus	ADP
taxlaw-2864	112	18	capital	capital	NOUN
taxlaw-2864	112	19	.	.	PUNCT
taxlaw-2864	113	1	1	1	X
taxlaw-2864	113	2	.	.	X
taxlaw-2864	113	3	tax	tax	NOUN
taxlaw-2864	113	4	burdens	burden	NOUN
taxlaw-2864	113	5	investments	investment	NOUN
taxlaw-2864	113	6	in	in	ADP
taxlaw-2864	113	7	capital	capital	NOUN
taxlaw-2864	113	8	are	be	AUX
taxlaw-2864	113	9	generally	generally	ADV
taxlaw-2864	113	10	taxed	tax	VERB
taxlaw-2864	113	11	more	more	ADV
taxlaw-2864	113	12	favorably	favorably	ADV
taxlaw-2864	113	13	than	than	ADP
taxlaw-2864	113	14	labor	labor	NOUN
taxlaw-2864	113	15	income	income	NOUN
taxlaw-2864	113	16	.	.	PUNCT
taxlaw-2864	114	1	within	within	ADP
taxlaw-2864	114	2	the	the	DET
taxlaw-2864	114	3	universe	universe	NOUN
taxlaw-2864	114	4	of	of	ADP
taxlaw-2864	114	5	capital	capital	NOUN
taxlaw-2864	114	6	investment	investment	NOUN
taxlaw-2864	114	7	,	,	PUNCT
taxlaw-2864	114	8	the	the	DET
taxlaw-2864	114	9	tax	tax	NOUN
taxlaw-2864	114	10	law	law	NOUN
taxlaw-2864	114	11	further	far	ADV
taxlaw-2864	114	12	distinguishes	distinguish	VERB
taxlaw-2864	114	13	between	between	ADP
taxlaw-2864	114	14	investments	investment	NOUN
taxlaw-2864	114	15	taxed	tax	VERB
taxlaw-2864	114	16	at	at	ADP
taxlaw-2864	114	17	ordinary	ordinary	ADJ
taxlaw-2864	114	18	income	income	NOUN
taxlaw-2864	114	19	rates	rate	NOUN
taxlaw-2864	114	20	and	and	CCONJ
taxlaw-2864	114	21	those	those	PRON
taxlaw-2864	114	22	that	that	PRON
taxlaw-2864	114	23	receive	receive	VERB
taxlaw-2864	114	24	even	even	ADV
taxlaw-2864	114	25	more	more	ADV
taxlaw-2864	114	26	favorable	favorable	ADJ
taxlaw-2864	114	27	capital	capital	NOUN
taxlaw-2864	114	28	gains	gain	NOUN
taxlaw-2864	114	29	treatment	treatment	NOUN
taxlaw-2864	114	30	.	.	PUNCT
taxlaw-2864	115	1	ordinary	ordinary	ADJ
taxlaw-2864	115	2	income	income	NOUN
taxlaw-2864	115	3	treatment32	treatment32	NOUN
taxlaw-2864	115	4	generally	generally	ADV
taxlaw-2864	115	5	applies	apply	VERB
taxlaw-2864	115	6	to	to	ADP
taxlaw-2864	115	7	both	both	DET
taxlaw-2864	115	8	business	business	NOUN
taxlaw-2864	115	9	profits	profit	NOUN
taxlaw-2864	115	10	and	and	CCONJ
taxlaw-2864	115	11	recurring	recur	VERB
taxlaw-2864	115	12	investment	investment	NOUN
taxlaw-2864	115	13	income	income	NOUN
taxlaw-2864	115	14	(	(	PUNCT
taxlaw-2864	115	15	e.g.	e.g.	ADV
taxlaw-2864	115	16	,	,	PUNCT
taxlaw-2864	115	17	interest	interest	NOUN
taxlaw-2864	115	18	paid	pay	VERB
taxlaw-2864	115	19	on	on	ADP
taxlaw-2864	115	20	bonds	bond	NOUN
taxlaw-2864	115	21	)	)	PUNCT
taxlaw-2864	115	22	;	;	PUNCT
taxlaw-2864	115	23	by	by	ADP
taxlaw-2864	115	24	contrast	contrast	NOUN
taxlaw-2864	115	25	,	,	PUNCT
taxlaw-2864	115	26	capital	capital	NOUN
taxlaw-2864	115	27	gains	gain	NOUN
taxlaw-2864	115	28	treatment	treatment	NOUN
taxlaw-2864	115	29	generally	generally	ADV
taxlaw-2864	115	30	applies	apply	VERB
taxlaw-2864	115	31	when	when	SCONJ
taxlaw-2864	115	32	a	a	DET
taxlaw-2864	115	33	capital	capital	NOUN
taxlaw-2864	115	34	26	26	NUM
taxlaw-2864	115	35	revenue	revenue	NOUN
taxlaw-2864	115	36	act	act	NOUN
taxlaw-2864	115	37	of	of	ADP
taxlaw-2864	115	38	1921	1921	NUM
taxlaw-2864	115	39	,	,	PUNCT
taxlaw-2864	115	40	pub	pub	NOUN
taxlaw-2864	115	41	.	.	PUNCT
taxlaw-2864	116	1	l.	l.	PROPN
taxlaw-2864	116	2	no	no	INTJ
taxlaw-2864	116	3	.	.	PROPN
taxlaw-2864	117	1	67	67	NUM
taxlaw-2864	117	2	-	-	SYM
taxlaw-2864	117	3	98	98	NUM
taxlaw-2864	117	4	,	,	PUNCT
taxlaw-2864	117	5	§	§	PROPN
taxlaw-2864	117	6	206(b	206(b	NUM
taxlaw-2864	117	7	)	)	PUNCT
taxlaw-2864	117	8	(	(	PUNCT
taxlaw-2864	117	9	1921	1921	NUM
taxlaw-2864	117	10	)	)	PUNCT
taxlaw-2864	117	11	.	.	PUNCT
taxlaw-2864	118	1	27	27	NUM
taxlaw-2864	118	2	see	see	VERB
taxlaw-2864	118	3	mehrotra	mehrotra	PROPN
taxlaw-2864	118	4	&	&	CCONJ
taxlaw-2864	118	5	ott	ott	PROPN
taxlaw-2864	118	6	,	,	PUNCT
taxlaw-2864	118	7	supra	supra	PROPN
taxlaw-2864	118	8	note	note	PROPN
taxlaw-2864	118	9	25	25	NUM
taxlaw-2864	118	10	,	,	PUNCT
taxlaw-2864	118	11	at	at	ADP
taxlaw-2864	118	12	2526–27	2526–27	NUM
taxlaw-2864	118	13	;	;	PUNCT
taxlaw-2864	118	14	top	top	ADJ
taxlaw-2864	118	15	federal	federal	ADJ
taxlaw-2864	118	16	income	income	NOUN
taxlaw-2864	118	17	tax	tax	NOUN
taxlaw-2864	118	18	rates	rate	NOUN
taxlaw-2864	118	19	since	since	SCONJ
taxlaw-2864	118	20	1913	1913	NUM
taxlaw-2864	118	21	,	,	PUNCT
taxlaw-2864	118	22	citizens	citizen	NOUN
taxlaw-2864	118	23	for	for	ADP
taxlaw-2864	118	24	tax	tax	NOUN
taxlaw-2864	118	25	justice	justice	NOUN
taxlaw-2864	118	26	(	(	PUNCT
taxlaw-2864	118	27	2011	2011	NUM
taxlaw-2864	118	28	)	)	PUNCT
taxlaw-2864	118	29	,	,	PUNCT
taxlaw-2864	118	30	http://www.ctj.org/pdf/regcg.pdf	http://www.ctj.org/pdf/regcg.pdf	PROPN
taxlaw-2864	118	31	[	[	X
taxlaw-2864	118	32	http://perma.cc/ekd6-wkk5	http://perma.cc/ekd6-wkk5	X
taxlaw-2864	118	33	]	]	PUNCT
taxlaw-2864	118	34	.	.	PUNCT
taxlaw-2864	119	1	28see	28see	PROPN
taxlaw-2864	119	2	robert	robert	PROPN
taxlaw-2864	119	3	mcclelland	mcclelland	PROPN
taxlaw-2864	119	4	,	,	PUNCT
taxlaw-2864	119	5	capital	capital	NOUN
taxlaw-2864	119	6	gains	gain	NOUN
taxlaw-2864	119	7	,	,	PUNCT
taxlaw-2864	119	8	tax	tax	NOUN
taxlaw-2864	119	9	pol’y	pol’y	NOUN
taxlaw-2864	119	10	ctr	ctr	PROPN
taxlaw-2864	119	11	.	.	PUNCT
taxlaw-2864	120	1	(	(	PUNCT
taxlaw-2864	120	2	feb	feb	PROPN
taxlaw-2864	120	3	.	.	PROPN
taxlaw-2864	120	4	6	6	NUM
taxlaw-2864	120	5	,	,	PUNCT
taxlaw-2864	120	6	2017	2017	NUM
taxlaw-2864	120	7	)	)	PUNCT
taxlaw-2864	120	8	,	,	PUNCT
taxlaw-2864	121	1	https://www.taxpolicycenter.org/publications/capital-gains/full	https://www.taxpolicycenter.org/publications/capital-gains/full	X
taxlaw-2864	122	1	[	[	X
taxlaw-2864	122	2	http://perma.cc/w9dg-sm2	http://perma.cc/w9dg-sm2	VERB
taxlaw-2864	122	3	t	t	PROPN
taxlaw-2864	122	4	]	]	PUNCT
taxlaw-2864	122	5	.	.	PUNCT
taxlaw-2864	123	1	29	29	NUM
taxlaw-2864	123	2	see	see	VERB
taxlaw-2864	123	3	office	office	NOUN
taxlaw-2864	123	4	of	of	ADP
taxlaw-2864	123	5	tax	tax	NOUN
taxlaw-2864	123	6	analysis	analysis	NOUN
taxlaw-2864	123	7	,	,	PUNCT
taxlaw-2864	123	8	u.s	u.s	PROPN
taxlaw-2864	123	9	.	.	PROPN
taxlaw-2864	123	10	dep’t	dep’t	NOUN
taxlaw-2864	123	11	of	of	ADP
taxlaw-2864	123	12	the	the	DET
taxlaw-2864	123	13	treasury	treasury	NOUN
taxlaw-2864	123	14	,	,	PUNCT
taxlaw-2864	123	15	tax	tax	NOUN
taxlaw-2864	123	16	expenditures	expenditure	NOUN
taxlaw-2864	123	17	,	,	PUNCT
taxlaw-2864	123	18	¶	¶	PROPN
taxlaw-2864	123	19	70	70	NUM
taxlaw-2864	123	20	,	,	PUNCT
taxlaw-2864	123	21	at	at	ADP
taxlaw-2864	123	22	11	11	NUM
taxlaw-2864	123	23	(	(	PUNCT
taxlaw-2864	123	24	sept	sept	PROPN
taxlaw-2864	123	25	.	.	PROPN
taxlaw-2864	123	26	28	28	NUM
taxlaw-2864	123	27	,	,	PUNCT
taxlaw-2864	123	28	2016	2016	NUM
taxlaw-2864	123	29	)	)	PUNCT
taxlaw-2864	123	30	,	,	PUNCT
taxlaw-2864	123	31	https://www.treasury.gov/resource-center/tax-policy/documents/tax-expenditures-fy2018.pdf	https://www.treasury.gov/resource-center/tax-policy/documents/tax-expenditures-fy2018.pdf	PROPN
taxlaw-2864	124	1	[	[	X
taxlaw-2864	124	2	http://perma.cc/fmx7-m6qb	http://perma.cc/fmx7-m6qb	NOUN
taxlaw-2864	124	3	]	]	PUNCT
taxlaw-2864	124	4	(	(	PUNCT
taxlaw-2864	124	5	estimating	estimate	VERB
taxlaw-2864	124	6	that	that	SCONJ
taxlaw-2864	124	7	the	the	DET
taxlaw-2864	124	8	capital	capital	NOUN
taxlaw-2864	124	9	gains	gain	VERB
taxlaw-2864	124	10	tax	tax	NOUN
taxlaw-2864	124	11	rate	rate	NOUN
taxlaw-2864	124	12	preference	preference	NOUN
taxlaw-2864	124	13	reduces	reduce	VERB
taxlaw-2864	124	14	revenue	revenue	NOUN
taxlaw-2864	124	15	yields	yield	NOUN
taxlaw-2864	124	16	by	by	ADP
taxlaw-2864	124	17	over	over	ADP
taxlaw-2864	124	18	$	$	SYM
taxlaw-2864	124	19	100	100	NUM
taxlaw-2864	124	20	billion	billion	NUM
taxlaw-2864	124	21	annually	annually	ADV
taxlaw-2864	124	22	)	)	PUNCT
taxlaw-2864	124	23	.	.	PUNCT
taxlaw-2864	125	1	30	30	NUM
taxlaw-2864	125	2	i.r.c	i.r.c	NOUN
taxlaw-2864	125	3	.	.	PUNCT
taxlaw-2864	126	1	§	§	PROPN
taxlaw-2864	126	2	61(a	61(a	NUM
taxlaw-2864	126	3	)	)	PUNCT
taxlaw-2864	126	4	.	.	PUNCT
taxlaw-2864	127	1	31	31	NUM
taxlaw-2864	127	2	the	the	DET
taxlaw-2864	127	3	so	so	ADV
taxlaw-2864	127	4	-	-	PUNCT
taxlaw-2864	127	5	called	call	VERB
taxlaw-2864	127	6	“	"	PUNCT
taxlaw-2864	127	7	haig	haig	PROPN
taxlaw-2864	127	8	-	-	PUNCT
taxlaw-2864	127	9	simons	simon	NOUN
taxlaw-2864	127	10	”	"	PUNCT
taxlaw-2864	127	11	definition	definition	NOUN
taxlaw-2864	127	12	of	of	ADP
taxlaw-2864	127	13	income	income	NOUN
taxlaw-2864	127	14	(	(	PUNCT
taxlaw-2864	127	15	named	name	VERB
taxlaw-2864	127	16	after	after	ADP
taxlaw-2864	127	17	the	the	DET
taxlaw-2864	127	18	two	two	NUM
taxlaw-2864	127	19	economists	economist	NOUN
taxlaw-2864	127	20	who	who	PRON
taxlaw-2864	127	21	wrote	write	VERB
taxlaw-2864	127	22	it	it	PRON
taxlaw-2864	127	23	)	)	PUNCT
taxlaw-2864	127	24	provides	provide	VERB
taxlaw-2864	127	25	that	that	DET
taxlaw-2864	127	26	income	income	NOUN
taxlaw-2864	127	27	equals	equal	VERB
taxlaw-2864	127	28	:	:	PUNCT
taxlaw-2864	127	29	(	(	PUNCT
taxlaw-2864	127	30	1	1	X
taxlaw-2864	127	31	)	)	PUNCT
taxlaw-2864	127	32	one	one	NOUN
taxlaw-2864	127	33	’s	’s	PART
taxlaw-2864	127	34	change	change	NOUN
taxlaw-2864	127	35	in	in	ADP
taxlaw-2864	127	36	net	net	ADJ
taxlaw-2864	127	37	worth	worth	NOUN
taxlaw-2864	127	38	plus	plus	CCONJ
taxlaw-2864	127	39	(	(	PUNCT
taxlaw-2864	127	40	2	2	X
taxlaw-2864	127	41	)	)	PUNCT
taxlaw-2864	127	42	one	one	NUM
taxlaw-2864	127	43	’s	’s	PART
taxlaw-2864	127	44	consumption	consumption	NOUN
taxlaw-2864	127	45	.	.	PUNCT
taxlaw-2864	128	1	see	see	VERB
taxlaw-2864	128	2	henry	henry	PROPN
taxlaw-2864	128	3	c.	c.	PROPN
taxlaw-2864	128	4	simons	simons	PROPN
taxlaw-2864	128	5	,	,	PUNCT
taxlaw-2864	128	6	personal	personal	ADJ
taxlaw-2864	128	7	income	income	NOUN
taxlaw-2864	128	8	taxation	taxation	NOUN
taxlaw-2864	128	9	50	50	NUM
taxlaw-2864	128	10	(	(	PUNCT
taxlaw-2864	128	11	1938	1938	NUM
taxlaw-2864	128	12	)	)	PUNCT
taxlaw-2864	128	13	;	;	PUNCT
taxlaw-2864	128	14	robert	robert	PROPN
taxlaw-2864	128	15	m.	m.	PROPN
taxlaw-2864	128	16	haig	haig	PROPN
taxlaw-2864	128	17	,	,	PUNCT
taxlaw-2864	128	18	the	the	DET
taxlaw-2864	128	19	concept	concept	NOUN
taxlaw-2864	128	20	of	of	ADP
taxlaw-2864	128	21	income	income	NOUN
taxlaw-2864	128	22	—	—	PUNCT
taxlaw-2864	128	23	economic	economic	ADJ
taxlaw-2864	128	24	and	and	CCONJ
taxlaw-2864	128	25	legal	legal	ADJ
taxlaw-2864	128	26	aspects	aspect	NOUN
taxlaw-2864	128	27	,	,	PUNCT
taxlaw-2864	128	28	in	in	ADP
taxlaw-2864	128	29	the	the	DET
taxlaw-2864	128	30	federal	federal	ADJ
taxlaw-2864	128	31	income	income	NOUN
taxlaw-2864	128	32	tax	tax	NOUN
taxlaw-2864	128	33	1	1	NUM
taxlaw-2864	128	34	,	,	PUNCT
taxlaw-2864	128	35	7	7	NUM
taxlaw-2864	128	36	(	(	PUNCT
taxlaw-2864	128	37	robert	robert	PROPN
taxlaw-2864	128	38	m.	m.	PROPN
taxlaw-2864	128	39	haig	haig	PROPN
taxlaw-2864	128	40	ed	ed	PROPN
taxlaw-2864	128	41	.	.	PROPN
taxlaw-2864	128	42	,	,	PUNCT
taxlaw-2864	128	43	1921	1921	NUM
taxlaw-2864	128	44	)	)	PUNCT
taxlaw-2864	128	45	.	.	PUNCT
taxlaw-2864	129	1	see	see	AUX
taxlaw-2864	129	2	also	also	ADV
taxlaw-2864	129	3	theodore	theodore	VERB
taxlaw-2864	129	4	p.	p.	PROPN
taxlaw-2864	129	5	seto	seto	NOUN
taxlaw-2864	129	6	,	,	PUNCT
taxlaw-2864	129	7	inside	inside	ADP
taxlaw-2864	129	8	zarin	zarin	PROPN
taxlaw-2864	129	9	,	,	PUNCT
taxlaw-2864	129	10	59	59	NUM
taxlaw-2864	129	11	smu	smu	PROPN
taxlaw-2864	129	12	l.	l.	PROPN
taxlaw-2864	129	13	rev	rev	PROPN
taxlaw-2864	129	14	.	.	PROPN
taxlaw-2864	129	15	1761	1761	NUM
taxlaw-2864	129	16	,	,	PUNCT
taxlaw-2864	129	17	1795	1795	NUM
taxlaw-2864	129	18	(	(	PUNCT
taxlaw-2864	129	19	2006	2006	NUM
taxlaw-2864	129	20	)	)	PUNCT
taxlaw-2864	129	21	.	.	PUNCT
taxlaw-2864	130	1	32	32	NUM
taxlaw-2864	130	2	ordinary	ordinary	ADJ
taxlaw-2864	130	3	income	income	NOUN
taxlaw-2864	130	4	treatment	treatment	NOUN
taxlaw-2864	130	5	means	mean	VERB
taxlaw-2864	130	6	that	that	SCONJ
taxlaw-2864	130	7	the	the	DET
taxlaw-2864	130	8	income	income	NOUN
taxlaw-2864	130	9	is	be	AUX
taxlaw-2864	130	10	taxed	tax	VERB
taxlaw-2864	130	11	under	under	ADP
taxlaw-2864	130	12	§	§	PROPN
taxlaw-2864	130	13	1	1	NUM
taxlaw-2864	130	14	of	of	ADP
taxlaw-2864	130	15	the	the	DET
taxlaw-2864	130	16	code	code	NOUN
taxlaw-2864	130	17	at	at	ADP
taxlaw-2864	130	18	the	the	DET
taxlaw-2864	130	19	same	same	ADJ
taxlaw-2864	130	20	marginal	marginal	ADJ
taxlaw-2864	130	21	tax	tax	NOUN
taxlaw-2864	130	22	rates	rate	NOUN
taxlaw-2864	130	23	that	that	PRON
taxlaw-2864	130	24	apply	apply	VERB
taxlaw-2864	130	25	to	to	ADP
taxlaw-2864	130	26	labor	labor	NOUN
taxlaw-2864	130	27	(	(	PUNCT
taxlaw-2864	130	28	rather	rather	ADV
taxlaw-2864	130	29	than	than	ADP
taxlaw-2864	130	30	preferential	preferential	ADJ
taxlaw-2864	130	31	capital	capital	NOUN
taxlaw-2864	130	32	gains	gain	NOUN
taxlaw-2864	130	33	rates	rate	NOUN
taxlaw-2864	130	34	)	)	PUNCT
taxlaw-2864	130	35	.	.	PUNCT
taxlaw-2864	131	1	however	however	ADV
taxlaw-2864	131	2	,	,	PUNCT
taxlaw-2864	131	3	ordinary	ordinary	ADJ
taxlaw-2864	131	4	income	income	NOUN
taxlaw-2864	131	5	derived	derive	VERB
taxlaw-2864	131	6	from	from	ADP
taxlaw-2864	131	7	capital	capital	NOUN
taxlaw-2864	131	8	is	be	AUX
taxlaw-2864	131	9	still	still	ADV
taxlaw-2864	131	10	taxed	tax	VERB
taxlaw-2864	131	11	more	more	ADV
taxlaw-2864	131	12	favorably	favorably	ADV
taxlaw-2864	131	13	than	than	ADP
taxlaw-2864	131	14	labor	labor	NOUN
taxlaw-2864	131	15	income	income	NOUN
taxlaw-2864	131	16	because	because	SCONJ
taxlaw-2864	131	17	the	the	DET
taxlaw-2864	131	18	former	former	NOUN
taxlaw-2864	131	19	is	be	AUX
taxlaw-2864	131	20	not	not	PART
taxlaw-2864	131	21	subject	subject	ADJ
taxlaw-2864	131	22	to	to	ADP
taxlaw-2864	131	23	payroll	payroll	NOUN
taxlaw-2864	131	24	taxes	taxis	NOUN
taxlaw-2864	131	25	.	.	PUNCT
taxlaw-2864	132	1	http://www.ctj.org/pdf/regcg.pdf	http://www.ctj.org/pdf/regcg.pdf	PROPN
taxlaw-2864	132	2	https://www.taxpolicycenter.org/publications/capital-gains/full	https://www.taxpolicycenter.org/publications/capital-gains/full	PROPN
taxlaw-2864	132	3	https://www.treasury.gov/resource-center/tax-policy/documents/tax-expenditures-fy2018.pdf	https://www.treasury.gov/resource-center/tax-policy/documents/tax-expenditures-fy2018.pdf	PROPN
taxlaw-2864	132	4	8	8	NUM
taxlaw-2864	132	5	[	[	X
taxlaw-2864	132	6	vol.10:1	vol.10:1	PROPN
taxlaw-2864	132	7	columbia	columbia	PROPN
taxlaw-2864	132	8	journal	journal	PROPN
taxlaw-2864	132	9	of	of	ADP
taxlaw-2864	132	10	tax	tax	NOUN
taxlaw-2864	132	11	law	law	NOUN
taxlaw-2864	132	12	asset	asset	NOUN
taxlaw-2864	132	13	(	(	PUNCT
taxlaw-2864	132	14	e.g.	e.g.	ADV
taxlaw-2864	132	15	,	,	PUNCT
taxlaw-2864	132	16	stock	stock	NOUN
taxlaw-2864	132	17	)	)	PUNCT
taxlaw-2864	132	18	is	be	AUX
taxlaw-2864	132	19	sold	sell	VERB
taxlaw-2864	132	20	.	.	PUNCT
taxlaw-2864	133	1	in	in	ADP
taxlaw-2864	133	2	sum	sum	NOUN
taxlaw-2864	133	3	,	,	PUNCT
taxlaw-2864	133	4	there	there	PRON
taxlaw-2864	133	5	are	be	VERB
taxlaw-2864	133	6	different	different	ADJ
taxlaw-2864	133	7	regimes	regime	NOUN
taxlaw-2864	133	8	for	for	ADP
taxlaw-2864	133	9	taxing	tax	VERB
taxlaw-2864	133	10	income	income	NOUN
taxlaw-2864	133	11	,	,	PUNCT
taxlaw-2864	133	12	which	which	PRON
taxlaw-2864	133	13	depend	depend	VERB
taxlaw-2864	133	14	on	on	ADP
taxlaw-2864	133	15	whether	whether	SCONJ
taxlaw-2864	133	16	the	the	DET
taxlaw-2864	133	17	income	income	NOUN
taxlaw-2864	133	18	is	be	AUX
taxlaw-2864	133	19	derived	derive	VERB
taxlaw-2864	133	20	from	from	ADP
taxlaw-2864	133	21	(	(	PUNCT
taxlaw-2864	133	22	a	a	DET
taxlaw-2864	133	23	)	)	PUNCT
taxlaw-2864	133	24	labor	labor	NOUN
taxlaw-2864	133	25	,	,	PUNCT
taxlaw-2864	133	26	(	(	PUNCT
taxlaw-2864	133	27	b	b	NOUN
taxlaw-2864	133	28	)	)	PUNCT
taxlaw-2864	133	29	business	business	NOUN
taxlaw-2864	133	30	profits	profit	NOUN
taxlaw-2864	133	31	,	,	PUNCT
taxlaw-2864	133	32	(	(	PUNCT
taxlaw-2864	133	33	c	c	X
taxlaw-2864	133	34	)	)	PUNCT
taxlaw-2864	133	35	investment	investment	NOUN
taxlaw-2864	133	36	income	income	NOUN
taxlaw-2864	133	37	,	,	PUNCT
taxlaw-2864	133	38	or	or	CCONJ
taxlaw-2864	133	39	(	(	PUNCT
taxlaw-2864	133	40	d	d	NOUN
taxlaw-2864	133	41	)	)	PUNCT
taxlaw-2864	133	42	capital	capital	NOUN
taxlaw-2864	133	43	gains	gain	NOUN
taxlaw-2864	133	44	.	.	PUNCT
taxlaw-2864	134	1	consider	consider	VERB
taxlaw-2864	134	2	,	,	PUNCT
taxlaw-2864	134	3	in	in	ADP
taxlaw-2864	134	4	general	general	ADJ
taxlaw-2864	134	5	,	,	PUNCT
taxlaw-2864	134	6	how	how	SCONJ
taxlaw-2864	134	7	the	the	DET
taxlaw-2864	134	8	code	code	NOUN
taxlaw-2864	134	9	taxes	tax	VERB
taxlaw-2864	134	10	each	each	PRON
taxlaw-2864	134	11	.	.	PUNCT
taxlaw-2864	135	1	a.	a.	NOUN
taxlaw-2864	135	2	income	income	NOUN
taxlaw-2864	135	3	derived	derive	VERB
taxlaw-2864	135	4	from	from	ADP
taxlaw-2864	135	5	labor	labor	NOUN
taxlaw-2864	135	6	labor	labor	NOUN
taxlaw-2864	135	7	income	income	NOUN
taxlaw-2864	135	8	bears	bear	VERB
taxlaw-2864	135	9	the	the	DET
taxlaw-2864	135	10	nation	nation	NOUN
taxlaw-2864	135	11	’s	’s	PART
taxlaw-2864	135	12	highest	high	ADJ
taxlaw-2864	135	13	tax	tax	NOUN
taxlaw-2864	135	14	burden	burden	NOUN
taxlaw-2864	135	15	,	,	PUNCT
taxlaw-2864	135	16	which	which	PRON
taxlaw-2864	135	17	is	be	AUX
taxlaw-2864	135	18	largely	largely	ADV
taxlaw-2864	135	19	attributable	attributable	ADJ
taxlaw-2864	135	20	to	to	ADP
taxlaw-2864	135	21	the	the	DET
taxlaw-2864	135	22	fact	fact	NOUN
taxlaw-2864	135	23	that	that	SCONJ
taxlaw-2864	135	24	it	it	PRON
taxlaw-2864	135	25	is	be	AUX
taxlaw-2864	135	26	taxed	tax	VERB
taxlaw-2864	135	27	twice	twice	ADV
taxlaw-2864	135	28	.	.	PUNCT
taxlaw-2864	136	1	first	first	ADV
taxlaw-2864	136	2	,	,	PUNCT
taxlaw-2864	136	3	the	the	DET
taxlaw-2864	136	4	code	code	NOUN
taxlaw-2864	136	5	imposes	impose	VERB
taxlaw-2864	136	6	an	an	DET
taxlaw-2864	136	7	income	income	NOUN
taxlaw-2864	136	8	tax	tax	NOUN
taxlaw-2864	136	9	on	on	ADP
taxlaw-2864	136	10	labor	labor	NOUN
taxlaw-2864	136	11	earnings.33	earnings.33	PROPN
taxlaw-2864	136	12	more	more	ADV
taxlaw-2864	136	13	specifically	specifically	ADV
taxlaw-2864	136	14	,	,	PUNCT
taxlaw-2864	136	15	depending	depend	VERB
taxlaw-2864	136	16	upon	upon	SCONJ
taxlaw-2864	136	17	the	the	DET
taxlaw-2864	136	18	taxpayer	taxpayer	NOUN
taxlaw-2864	136	19	’s	’s	PART
taxlaw-2864	136	20	filing	file	VERB
taxlaw-2864	136	21	tax	tax	NOUN
taxlaw-2864	136	22	status	status	NOUN
taxlaw-2864	136	23	(	(	PUNCT
taxlaw-2864	136	24	i.e.	i.e.	X
taxlaw-2864	136	25	,	,	PUNCT
taxlaw-2864	136	26	single	single	ADJ
taxlaw-2864	136	27	,	,	PUNCT
taxlaw-2864	136	28	married	married	ADJ
taxlaw-2864	136	29	,	,	PUNCT
taxlaw-2864	136	30	or	or	CCONJ
taxlaw-2864	136	31	head	head	NOUN
taxlaw-2864	136	32	of	of	ADP
taxlaw-2864	136	33	household	household	NOUN
taxlaw-2864	136	34	)	)	PUNCT
taxlaw-2864	136	35	and	and	CCONJ
taxlaw-2864	136	36	income	income	NOUN
taxlaw-2864	136	37	level	level	NOUN
taxlaw-2864	136	38	,	,	PUNCT
taxlaw-2864	136	39	labor	labor	NOUN
taxlaw-2864	136	40	earnings	earning	NOUN
taxlaw-2864	136	41	are	be	AUX
taxlaw-2864	136	42	subject	subject	ADJ
taxlaw-2864	136	43	to	to	ADP
taxlaw-2864	136	44	income	income	NOUN
taxlaw-2864	136	45	tax	tax	NOUN
taxlaw-2864	136	46	rates	rate	NOUN
taxlaw-2864	136	47	ranging	range	VERB
taxlaw-2864	136	48	from	from	ADP
taxlaw-2864	136	49	10	10	NUM
taxlaw-2864	136	50	percent	percent	NOUN
taxlaw-2864	136	51	to	to	ADP
taxlaw-2864	136	52	37	37	NUM
taxlaw-2864	136	53	percent.34	percent.34	NOUN
taxlaw-2864	136	54	second	second	ADJ
taxlaw-2864	136	55	,	,	PUNCT
taxlaw-2864	136	56	upon	upon	SCONJ
taxlaw-2864	136	57	the	the	DET
taxlaw-2864	136	58	very	very	ADV
taxlaw-2864	136	59	same	same	ADJ
taxlaw-2864	136	60	earned	earn	VERB
taxlaw-2864	136	61	income	income	NOUN
taxlaw-2864	136	62	,	,	PUNCT
taxlaw-2864	136	63	the	the	DET
taxlaw-2864	136	64	code	code	NOUN
taxlaw-2864	136	65	imposes	impose	VERB
taxlaw-2864	136	66	employee	employee	NOUN
taxlaw-2864	136	67	and	and	CCONJ
taxlaw-2864	136	68	employer	employer	NOUN
taxlaw-2864	136	69	payroll	payroll	NOUN
taxlaw-2864	136	70	taxes	taxis	NOUN
taxlaw-2864	136	71	,	,	PUNCT
taxlaw-2864	136	72	which	which	PRON
taxlaw-2864	136	73	amount	amount	VERB
taxlaw-2864	136	74	to	to	ADP
taxlaw-2864	136	75	an	an	DET
taxlaw-2864	136	76	additional	additional	ADJ
taxlaw-2864	136	77	tax	tax	NOUN
taxlaw-2864	136	78	burden	burden	NOUN
taxlaw-2864	136	79	of	of	ADP
taxlaw-2864	136	80	roughly	roughly	ADV
taxlaw-2864	136	81	15	15	NUM
taxlaw-2864	136	82	percent.35	percent.35	NOUN
taxlaw-2864	136	83	the	the	DET
taxlaw-2864	136	84	employee	employee	NOUN
taxlaw-2864	136	85	payroll	payroll	NOUN
taxlaw-2864	136	86	tax	tax	NOUN
taxlaw-2864	136	87	is	be	AUX
taxlaw-2864	136	88	levied	levy	VERB
taxlaw-2864	136	89	on	on	ADP
taxlaw-2864	136	90	earnings	earning	NOUN
taxlaw-2864	136	91	from	from	ADP
taxlaw-2864	136	92	employment36	employment36	NOUN
taxlaw-2864	136	93	and	and	CCONJ
taxlaw-2864	136	94	consists	consist	VERB
taxlaw-2864	136	95	of	of	ADP
taxlaw-2864	136	96	two	two	NUM
taxlaw-2864	136	97	components	component	NOUN
taxlaw-2864	136	98	:	:	PUNCT
taxlaw-2864	136	99	(	(	PUNCT
taxlaw-2864	136	100	i	i	NOUN
taxlaw-2864	136	101	)	)	PUNCT
taxlaw-2864	136	102	an	an	DET
taxlaw-2864	136	103	old	old	ADJ
taxlaw-2864	136	104	-	-	PUNCT
taxlaw-2864	136	105	age	age	NOUN
taxlaw-2864	136	106	,	,	PUNCT
taxlaw-2864	136	107	survivors	survivor	NOUN
taxlaw-2864	136	108	,	,	PUNCT
taxlaw-2864	136	109	and	and	CCONJ
taxlaw-2864	136	110	disability	disability	NOUN
taxlaw-2864	136	111	insurance	insurance	NOUN
taxlaw-2864	136	112	tax	tax	NOUN
taxlaw-2864	136	113	equal	equal	ADJ
taxlaw-2864	136	114	to	to	ADP
taxlaw-2864	136	115	6.2	6.2	NUM
taxlaw-2864	136	116	percent	percent	NOUN
taxlaw-2864	136	117	of	of	ADP
taxlaw-2864	136	118	wages;37	wages;37	NOUN
taxlaw-2864	136	119	and	and	CCONJ
taxlaw-2864	136	120	(	(	PUNCT
taxlaw-2864	136	121	ii	ii	NOUN
taxlaw-2864	136	122	)	)	PUNCT
taxlaw-2864	136	123	a	a	DET
taxlaw-2864	136	124	hospital	hospital	NOUN
taxlaw-2864	136	125	insurance	insurance	NOUN
taxlaw-2864	136	126	tax	tax	NOUN
taxlaw-2864	136	127	equal	equal	ADJ
taxlaw-2864	136	128	to	to	ADP
taxlaw-2864	136	129	1.45	1.45	NUM
taxlaw-2864	136	130	percent	percent	NOUN
taxlaw-2864	136	131	of	of	ADP
taxlaw-2864	136	132	wages.38	wages.38	PROPN
taxlaw-2864	136	133	the	the	DET
taxlaw-2864	136	134	employer	employer	NOUN
taxlaw-2864	136	135	payroll	payroll	NOUN
taxlaw-2864	136	136	tax	tax	NOUN
taxlaw-2864	136	137	contains	contain	VERB
taxlaw-2864	136	138	the	the	DET
taxlaw-2864	136	139	same	same	ADJ
taxlaw-2864	136	140	two	two	NUM
taxlaw-2864	136	141	components	component	NOUN
taxlaw-2864	136	142	at	at	ADP
taxlaw-2864	136	143	the	the	DET
taxlaw-2864	136	144	same	same	ADJ
taxlaw-2864	136	145	rates.39	rates.39	NOUN
taxlaw-2864	136	146	in	in	ADP
taxlaw-2864	136	147	other	other	ADJ
taxlaw-2864	136	148	words	word	NOUN
taxlaw-2864	136	149	,	,	PUNCT
taxlaw-2864	136	150	an	an	DET
taxlaw-2864	136	151	employee	employee	NOUN
taxlaw-2864	136	152	owes	owe	VERB
taxlaw-2864	136	153	a	a	DET
taxlaw-2864	136	154	combined	combine	VERB
taxlaw-2864	136	155	7.65	7.65	NUM
taxlaw-2864	136	156	percent	percent	NOUN
taxlaw-2864	136	157	of	of	ADP
taxlaw-2864	136	158	her	her	PRON
taxlaw-2864	136	159	wages	wage	NOUN
taxlaw-2864	136	160	in	in	ADP
taxlaw-2864	136	161	payroll	payroll	NOUN
taxlaw-2864	136	162	taxes	taxis	NOUN
taxlaw-2864	136	163	,	,	PUNCT
taxlaw-2864	136	164	and	and	CCONJ
taxlaw-2864	136	165	her	her	PRON
taxlaw-2864	136	166	employer	employer	NOUN
taxlaw-2864	136	167	owes	owe	VERB
taxlaw-2864	136	168	an	an	DET
taxlaw-2864	136	169	additional	additional	ADJ
taxlaw-2864	136	170	7.65	7.65	NUM
taxlaw-2864	136	171	percent	percent	NOUN
taxlaw-2864	136	172	in	in	ADP
taxlaw-2864	136	173	payroll	payroll	NOUN
taxlaw-2864	136	174	taxes	taxis	NOUN
taxlaw-2864	136	175	on	on	ADP
taxlaw-2864	136	176	those	those	DET
taxlaw-2864	136	177	same	same	ADJ
taxlaw-2864	136	178	wages.40	wages.40	NOUN
taxlaw-2864	136	179	in	in	ADP
taxlaw-2864	136	180	those	those	DET
taxlaw-2864	136	181	cases	case	NOUN
taxlaw-2864	136	182	where	where	SCONJ
taxlaw-2864	136	183	the	the	DET
taxlaw-2864	136	184	taxpayer	taxpayer	NOUN
taxlaw-2864	136	185	is	be	AUX
taxlaw-2864	136	186	instead	instead	ADV
taxlaw-2864	136	187	self	self	NOUN
taxlaw-2864	136	188	-	-	PUNCT
taxlaw-2864	136	189	employed	employ	VERB
taxlaw-2864	136	190	,	,	PUNCT
taxlaw-2864	136	191	payroll	payroll	NOUN
taxlaw-2864	136	192	taxes	taxis	NOUN
taxlaw-2864	136	193	take	take	VERB
taxlaw-2864	136	194	the	the	DET
taxlaw-2864	136	195	form	form	NOUN
taxlaw-2864	136	196	of	of	ADP
taxlaw-2864	136	197	a	a	DET
taxlaw-2864	136	198	self	self	NOUN
taxlaw-2864	136	199	-	-	PUNCT
taxlaw-2864	136	200	employment	employment	NOUN
taxlaw-2864	136	201	tax	tax	NOUN
taxlaw-2864	136	202	with	with	ADP
taxlaw-2864	136	203	the	the	DET
taxlaw-2864	136	204	same	same	ADJ
taxlaw-2864	136	205	components41	components41	NOUN
taxlaw-2864	136	206	but	but	CCONJ
taxlaw-2864	136	207	at	at	ADP
taxlaw-2864	136	208	rates	rate	NOUN
taxlaw-2864	136	209	that	that	PRON
taxlaw-2864	136	210	are	be	AUX
taxlaw-2864	136	211	double	double	DET
taxlaw-2864	136	212	the	the	DET
taxlaw-2864	136	213	tax	tax	NOUN
taxlaw-2864	136	214	rate	rate	NOUN
taxlaw-2864	136	215	paid	pay	VERB
taxlaw-2864	136	216	by	by	ADP
taxlaw-2864	136	217	employees	employee	NOUN
taxlaw-2864	136	218	.	.	PUNCT
taxlaw-2864	137	1	in	in	ADP
taxlaw-2864	137	2	other	other	ADJ
taxlaw-2864	137	3	words	word	NOUN
taxlaw-2864	137	4	,	,	PUNCT
taxlaw-2864	137	5	the	the	DET
taxlaw-2864	137	6	self	self	NOUN
taxlaw-2864	137	7	-	-	PUNCT
taxlaw-2864	137	8	employed	employ	VERB
taxlaw-2864	137	9	taxpayer	taxpayer	NOUN
taxlaw-2864	137	10	is	be	AUX
taxlaw-2864	137	11	responsible	responsible	ADJ
taxlaw-2864	137	12	for	for	ADP
taxlaw-2864	137	13	(	(	PUNCT
taxlaw-2864	137	14	i	i	NOUN
taxlaw-2864	137	15	)	)	PUNCT
taxlaw-2864	137	16	an	an	DET
taxlaw-2864	137	17	old	old	ADJ
taxlaw-2864	137	18	-	-	PUNCT
taxlaw-2864	137	19	age	age	NOUN
taxlaw-2864	137	20	,	,	PUNCT
taxlaw-2864	137	21	survivors	survivor	NOUN
taxlaw-2864	137	22	,	,	PUNCT
taxlaw-2864	137	23	and	and	CCONJ
taxlaw-2864	137	24	disability	disability	NOUN
taxlaw-2864	137	25	insurance	insurance	NOUN
taxlaw-2864	137	26	tax	tax	NOUN
taxlaw-2864	137	27	equal	equal	ADJ
taxlaw-2864	137	28	to	to	ADP
taxlaw-2864	137	29	12.4	12.4	NUM
taxlaw-2864	137	30	percent	percent	NOUN
taxlaw-2864	137	31	of	of	ADP
taxlaw-2864	137	32	net	net	ADJ
taxlaw-2864	137	33	selfemployment	selfemployment	NOUN
taxlaw-2864	137	34	income;42	income;42	PROPN
taxlaw-2864	137	35	and	and	CCONJ
taxlaw-2864	137	36	(	(	PUNCT
taxlaw-2864	137	37	ii	ii	NOUN
taxlaw-2864	137	38	)	)	PUNCT
taxlaw-2864	137	39	a	a	DET
taxlaw-2864	137	40	hospital	hospital	NOUN
taxlaw-2864	137	41	insurance	insurance	NOUN
taxlaw-2864	137	42	tax	tax	NOUN
taxlaw-2864	137	43	equal	equal	ADJ
taxlaw-2864	137	44	to	to	ADP
taxlaw-2864	137	45	2.9	2.9	NUM
taxlaw-2864	137	46	percent	percent	NOUN
taxlaw-2864	137	47	of	of	ADP
taxlaw-2864	137	48	net	net	ADJ
taxlaw-2864	137	49	self	self	NOUN
taxlaw-2864	137	50	-	-	PUNCT
taxlaw-2864	137	51	employment	employment	NOUN
taxlaw-2864	137	52	income.43	income.43	ADJ
taxlaw-2864	137	53	to	to	PART
taxlaw-2864	137	54	illustrate	illustrate	VERB
taxlaw-2864	137	55	the	the	DET
taxlaw-2864	137	56	tax	tax	NOUN
taxlaw-2864	137	57	burden	burden	NOUN
taxlaw-2864	137	58	that	that	PRON
taxlaw-2864	137	59	congress	congress	PROPN
taxlaw-2864	137	60	places	place	VERB
taxlaw-2864	137	61	on	on	ADP
taxlaw-2864	137	62	labor	labor	NOUN
taxlaw-2864	137	63	income,44	income,44	NOUN
taxlaw-2864	137	64	consider	consider	VERB
taxlaw-2864	137	65	a	a	DET
taxlaw-2864	137	66	plumber	plumber	NOUN
taxlaw-2864	137	67	who	who	PRON
taxlaw-2864	137	68	is	be	AUX
taxlaw-2864	137	69	employed	employ	VERB
taxlaw-2864	137	70	by	by	ADP
taxlaw-2864	137	71	a	a	DET
taxlaw-2864	137	72	plumbing	plumbing	NOUN
taxlaw-2864	137	73	business	business	NOUN
taxlaw-2864	137	74	and	and	CCONJ
taxlaw-2864	137	75	who	who	PRON
taxlaw-2864	137	76	is	be	AUX
taxlaw-2864	137	77	paid	pay	VERB
taxlaw-2864	137	78	an	an	DET
taxlaw-2864	137	79	annual	annual	ADJ
taxlaw-2864	137	80	salary	salary	NOUN
taxlaw-2864	137	81	of	of	ADP
taxlaw-2864	137	82	$	$	SYM
taxlaw-2864	137	83	100,000	100,000	NUM
taxlaw-2864	137	84	.	.	PUNCT
taxlaw-2864	138	1	assume	assume	VERB
taxlaw-2864	138	2	33	33	NUM
taxlaw-2864	138	3	i.r.c	i.r.c	NOUN
taxlaw-2864	138	4	.	.	PUNCT
taxlaw-2864	139	1	§	§	PROPN
taxlaw-2864	139	2	61(a	61(a	NUM
taxlaw-2864	139	3	)	)	PUNCT
taxlaw-2864	139	4	.	.	PUNCT
taxlaw-2864	140	1	34	34	NUM
taxlaw-2864	140	2	i.r.c	i.r.c	NOUN
taxlaw-2864	140	3	.	.	PUNCT
taxlaw-2864	141	1	§	§	PROPN
taxlaw-2864	141	2	1(a)–(d	1(a)–(d	NUM
taxlaw-2864	141	3	)	)	PUNCT
taxlaw-2864	141	4	;	;	PUNCT
taxlaw-2864	141	5	see	see	VERB
taxlaw-2864	141	6	also	also	ADV
taxlaw-2864	141	7	rev	rev	VERB
taxlaw-2864	141	8	.	.	PROPN
taxlaw-2864	141	9	proc	proc	PROPN
taxlaw-2864	141	10	.	.	PUNCT
taxlaw-2864	142	1	2018	2018	NUM
taxlaw-2864	142	2	-	-	SYM
taxlaw-2864	142	3	18	18	NUM
taxlaw-2864	142	4	,	,	PUNCT
taxlaw-2864	142	5	2018	2018	NUM
taxlaw-2864	142	6	-	-	SYM
taxlaw-2864	142	7	10	10	NUM
taxlaw-2864	142	8	i.r.b	i.r.b	NOUN
taxlaw-2864	142	9	.	.	PUNCT
taxlaw-2864	143	1	392	392	NUM
taxlaw-2864	143	2	(	(	PUNCT
taxlaw-2864	143	3	new	new	ADJ
taxlaw-2864	143	4	tax	tax	NOUN
taxlaw-2864	143	5	brackets	bracket	NOUN
taxlaw-2864	143	6	for	for	ADP
taxlaw-2864	143	7	2018	2018	NUM
taxlaw-2864	143	8	)	)	PUNCT
taxlaw-2864	143	9	.	.	PUNCT
taxlaw-2864	144	1	35	35	NUM
taxlaw-2864	144	2	i.r.c	i.r.c	NOUN
taxlaw-2864	144	3	.	.	PUNCT
taxlaw-2864	145	1	§	§	PROPN
taxlaw-2864	145	2	3101	3101	NUM
taxlaw-2864	145	3	(	(	PUNCT
taxlaw-2864	145	4	payroll	payroll	NOUN
taxlaw-2864	145	5	tax	tax	NOUN
taxlaw-2864	145	6	imposed	impose	VERB
taxlaw-2864	145	7	on	on	ADP
taxlaw-2864	145	8	employees	employee	NOUN
taxlaw-2864	145	9	)	)	PUNCT
taxlaw-2864	145	10	;	;	PUNCT
taxlaw-2864	145	11	i.r.c	i.r.c	NOUN
taxlaw-2864	145	12	.	.	PUNCT
taxlaw-2864	146	1	§	§	PROPN
taxlaw-2864	146	2	3111	3111	NUM
taxlaw-2864	146	3	(	(	PUNCT
taxlaw-2864	146	4	payroll	payroll	NOUN
taxlaw-2864	146	5	tax	tax	NOUN
taxlaw-2864	146	6	imposed	impose	VERB
taxlaw-2864	146	7	on	on	ADP
taxlaw-2864	146	8	employers	employer	NOUN
taxlaw-2864	146	9	)	)	PUNCT
taxlaw-2864	146	10	.	.	PUNCT
taxlaw-2864	147	1	36	36	NUM
taxlaw-2864	147	2	i.r.c	i.r.c	NOUN
taxlaw-2864	147	3	.	.	PUNCT
taxlaw-2864	148	1	§	§	PROPN
taxlaw-2864	148	2	3121(a	3121(a	NUM
taxlaw-2864	148	3	)	)	PUNCT
taxlaw-2864	148	4	.	.	PUNCT
taxlaw-2864	149	1	37	37	NUM
taxlaw-2864	149	2	i.r.c	i.r.c	NOUN
taxlaw-2864	149	3	.	.	PUNCT
taxlaw-2864	150	1	§	§	PROPN
taxlaw-2864	150	2	3101(a	3101(a	NUM
taxlaw-2864	150	3	)	)	PUNCT
taxlaw-2864	150	4	.	.	PUNCT
taxlaw-2864	151	1	38	38	NUM
taxlaw-2864	151	2	i.r.c	i.r.c	NOUN
taxlaw-2864	151	3	.	.	PUNCT
taxlaw-2864	152	1	§	§	PROPN
taxlaw-2864	152	2	3101(b	3101(b	PROPN
taxlaw-2864	152	3	)	)	PUNCT
taxlaw-2864	152	4	.	.	PUNCT
taxlaw-2864	153	1	39	39	NUM
taxlaw-2864	153	2	i.r.c	i.r.c	NOUN
taxlaw-2864	153	3	.	.	PUNCT
taxlaw-2864	154	1	§	§	PROPN
taxlaw-2864	154	2	3111(a	3111(a	NUM
taxlaw-2864	154	3	)	)	PUNCT
taxlaw-2864	154	4	,	,	PUNCT
taxlaw-2864	154	5	(	(	PUNCT
taxlaw-2864	154	6	b	b	NOUN
taxlaw-2864	154	7	)	)	PUNCT
taxlaw-2864	154	8	.	.	PUNCT
taxlaw-2864	155	1	40	40	NUM
taxlaw-2864	155	2	additional	additional	ADJ
taxlaw-2864	155	3	hospital	hospital	NOUN
taxlaw-2864	155	4	insurance	insurance	NOUN
taxlaw-2864	155	5	taxes	taxis	NOUN
taxlaw-2864	155	6	apply	apply	VERB
taxlaw-2864	155	7	for	for	ADP
taxlaw-2864	155	8	employees	employee	NOUN
taxlaw-2864	155	9	paid	pay	VERB
taxlaw-2864	155	10	more	more	ADJ
taxlaw-2864	155	11	than	than	ADP
taxlaw-2864	155	12	$	$	SYM
taxlaw-2864	155	13	200,000	200,000	NUM
taxlaw-2864	155	14	per	per	ADP
taxlaw-2864	155	15	year	year	NOUN
taxlaw-2864	155	16	at	at	ADP
taxlaw-2864	155	17	a	a	DET
taxlaw-2864	155	18	rate	rate	NOUN
taxlaw-2864	155	19	of	of	ADP
taxlaw-2864	155	20	0.9	0.9	NUM
taxlaw-2864	155	21	percent	percent	NOUN
taxlaw-2864	155	22	;	;	PUNCT
taxlaw-2864	155	23	and	and	CCONJ
taxlaw-2864	155	24	old	old	ADJ
taxlaw-2864	155	25	age	age	NOUN
taxlaw-2864	155	26	,	,	PUNCT
taxlaw-2864	155	27	survivors	survivor	NOUN
taxlaw-2864	155	28	,	,	PUNCT
taxlaw-2864	155	29	and	and	CCONJ
taxlaw-2864	155	30	disability	disability	NOUN
taxlaw-2864	155	31	insurance	insurance	NOUN
taxlaw-2864	155	32	taxes	taxis	NOUN
taxlaw-2864	155	33	are	be	AUX
taxlaw-2864	155	34	not	not	PART
taxlaw-2864	155	35	required	require	VERB
taxlaw-2864	155	36	after	after	ADP
taxlaw-2864	155	37	the	the	DET
taxlaw-2864	155	38	first	first	ADJ
taxlaw-2864	155	39	$	$	SYM
taxlaw-2864	155	40	127,200	127,200	NUM
taxlaw-2864	155	41	of	of	ADP
taxlaw-2864	155	42	wages	wage	NOUN
taxlaw-2864	155	43	for	for	ADP
taxlaw-2864	155	44	2017	2017	NUM
taxlaw-2864	155	45	.	.	PUNCT
taxlaw-2864	156	1	see	see	VERB
taxlaw-2864	156	2	internal	internal	ADJ
taxlaw-2864	156	3	revenue	revenue	NOUN
taxlaw-2864	156	4	serv	serv	X
taxlaw-2864	156	5	.	.	PUNCT
taxlaw-2864	156	6	,	,	PUNCT
taxlaw-2864	156	7	publication	publication	NOUN
taxlaw-2864	156	8	15	15	NUM
taxlaw-2864	156	9	:	:	PUNCT
taxlaw-2864	156	10	(	(	PUNCT
taxlaw-2864	156	11	circular	circular	ADJ
taxlaw-2864	156	12	e	e	NOUN
taxlaw-2864	156	13	)	)	PUNCT
taxlaw-2864	156	14	,	,	PUNCT
taxlaw-2864	156	15	employer	employer	NOUN
taxlaw-2864	156	16	’s	’s	PART
taxlaw-2864	156	17	tax	tax	NOUN
taxlaw-2864	156	18	guide	guide	NOUN
taxlaw-2864	156	19	25	25	NUM
taxlaw-2864	156	20	,	,	PUNCT
taxlaw-2864	156	21	33	33	NUM
taxlaw-2864	156	22	(	(	PUNCT
taxlaw-2864	156	23	2017	2017	NUM
taxlaw-2864	156	24	)	)	PUNCT
taxlaw-2864	156	25	,	,	PUNCT
taxlaw-2864	156	26	https://www.irs.gov/pub/irs-pdf/p15.pdf	https://www.irs.gov/pub/irs-pdf/p15.pdf	NOUN
taxlaw-2864	156	27	[	[	X
taxlaw-2864	156	28	https://perma.cc/x597-bktc	https://perma.cc/x597-bktc	X
taxlaw-2864	156	29	]	]	PUNCT
taxlaw-2864	156	30	.	.	PUNCT
taxlaw-2864	157	1	the	the	DET
taxlaw-2864	157	2	employer	employer	NOUN
taxlaw-2864	157	3	may	may	AUX
taxlaw-2864	157	4	also	also	ADV
taxlaw-2864	157	5	have	have	VERB
taxlaw-2864	157	6	to	to	PART
taxlaw-2864	157	7	pay	pay	VERB
taxlaw-2864	157	8	federal	federal	ADJ
taxlaw-2864	157	9	unemployment	unemployment	NOUN
taxlaw-2864	157	10	taxes	taxis	NOUN
taxlaw-2864	157	11	on	on	ADP
taxlaw-2864	157	12	the	the	DET
taxlaw-2864	157	13	first	first	ADJ
taxlaw-2864	157	14	$	$	SYM
taxlaw-2864	157	15	7,000	7,000	NUM
taxlaw-2864	157	16	of	of	ADP
taxlaw-2864	157	17	wages	wage	NOUN
taxlaw-2864	157	18	at	at	ADP
taxlaw-2864	157	19	a	a	DET
taxlaw-2864	157	20	rate	rate	NOUN
taxlaw-2864	157	21	that	that	PRON
taxlaw-2864	157	22	varies	vary	VERB
taxlaw-2864	157	23	based	base	VERB
taxlaw-2864	157	24	on	on	ADP
taxlaw-2864	157	25	the	the	DET
taxlaw-2864	157	26	amount	amount	NOUN
taxlaw-2864	157	27	of	of	ADP
taxlaw-2864	157	28	state	state	NOUN
taxlaw-2864	157	29	unemployment	unemployment	NOUN
taxlaw-2864	157	30	contributions	contribution	NOUN
taxlaw-2864	157	31	made	make	VERB
taxlaw-2864	157	32	.	.	PUNCT
taxlaw-2864	158	1	see	see	VERB
taxlaw-2864	158	2	i	i	PRON
taxlaw-2864	158	3	d.	d.	PROPN
taxlaw-2864	158	4	at	at	ADP
taxlaw-2864	158	5	37	37	NUM
taxlaw-2864	158	6	.	.	PUNCT
taxlaw-2864	159	1	41	41	NUM
taxlaw-2864	159	2	i.r.c	i.r.c	NOUN
taxlaw-2864	159	3	.	.	PUNCT
taxlaw-2864	160	1	§	§	PROPN
taxlaw-2864	160	2	1401	1401	NUM
taxlaw-2864	160	3	.	.	PUNCT
taxlaw-2864	161	1	42	42	NUM
taxlaw-2864	161	2	i.r.c	i.r.c	NOUN
taxlaw-2864	161	3	.	.	PUNCT
taxlaw-2864	162	1	§	§	PROPN
taxlaw-2864	162	2	1401(a	1401(a	NUM
taxlaw-2864	162	3	)	)	PUNCT
taxlaw-2864	162	4	.	.	PUNCT
taxlaw-2864	163	1	43	43	NUM
taxlaw-2864	163	2	i.r.c	i.r.c	NOUN
taxlaw-2864	163	3	.	.	PUNCT
taxlaw-2864	164	1	§	§	PROPN
taxlaw-2864	164	2	1401(b	1401(b	NUM
taxlaw-2864	164	3	)	)	PUNCT
taxlaw-2864	164	4	.	.	PUNCT
taxlaw-2864	165	1	self	self	NOUN
taxlaw-2864	165	2	-	-	PUNCT
taxlaw-2864	165	3	employment	employment	NOUN
taxlaw-2864	165	4	taxes	taxis	NOUN
taxlaw-2864	165	5	only	only	ADV
taxlaw-2864	165	6	apply	apply	VERB
taxlaw-2864	165	7	if	if	SCONJ
taxlaw-2864	165	8	an	an	DET
taxlaw-2864	165	9	individual	individual	NOUN
taxlaw-2864	165	10	earns	earn	VERB
taxlaw-2864	165	11	at	at	ADV
taxlaw-2864	165	12	least	least	ADV
taxlaw-2864	165	13	$	$	SYM
taxlaw-2864	165	14	400	400	NUM
taxlaw-2864	165	15	during	during	ADP
taxlaw-2864	165	16	the	the	DET
taxlaw-2864	165	17	year	year	NOUN
taxlaw-2864	165	18	from	from	ADP
taxlaw-2864	165	19	self	self	NOUN
taxlaw-2864	165	20	-	-	PUNCT
taxlaw-2864	165	21	employment	employment	NOUN
taxlaw-2864	165	22	.	.	PUNCT
taxlaw-2864	166	1	the	the	DET
taxlaw-2864	166	2	same	same	ADJ
taxlaw-2864	166	3	$	$	SYM
taxlaw-2864	166	4	127,200	127,200	NUM
taxlaw-2864	166	5	ceiling	ceiling	NOUN
taxlaw-2864	166	6	applies	apply	VERB
taxlaw-2864	166	7	for	for	ADP
taxlaw-2864	166	8	old	old	ADJ
taxlaw-2864	166	9	age	age	NOUN
taxlaw-2864	166	10	,	,	PUNCT
taxlaw-2864	166	11	survivors	survivor	NOUN
taxlaw-2864	166	12	,	,	PUNCT
taxlaw-2864	166	13	and	and	CCONJ
taxlaw-2864	166	14	disability	disability	NOUN
taxlaw-2864	166	15	insurance	insurance	NOUN
taxlaw-2864	166	16	taxes	taxis	NOUN
taxlaw-2864	166	17	;	;	PUNCT
taxlaw-2864	166	18	and	and	CCONJ
taxlaw-2864	166	19	the	the	DET
taxlaw-2864	166	20	same	same	ADJ
taxlaw-2864	166	21	additional	additional	ADJ
taxlaw-2864	166	22	hospital	hospital	NOUN
taxlaw-2864	166	23	insurance	insurance	NOUN
taxlaw-2864	166	24	tax	tax	NOUN
taxlaw-2864	166	25	applies	apply	VERB
taxlaw-2864	166	26	for	for	ADP
taxlaw-2864	166	27	net	net	ADJ
taxlaw-2864	166	28	earnings	earning	NOUN
taxlaw-2864	166	29	over	over	ADP
taxlaw-2864	166	30	$	$	SYM
taxlaw-2864	166	31	200,000	200,000	NUM
taxlaw-2864	166	32	.	.	PUNCT
taxlaw-2864	167	1	see	see	VERB
taxlaw-2864	167	2	supra	supra	PROPN
taxlaw-2864	167	3	note	note	PROPN
taxlaw-2864	167	4	40	40	NUM
taxlaw-2864	167	5	,	,	PUNCT
taxlaw-2864	167	6	at	at	ADP
taxlaw-2864	167	7	33	33	NUM
taxlaw-2864	167	8	;	;	PUNCT
taxlaw-2864	167	9	internal	internal	ADJ
taxlaw-2864	167	10	revenue	revenue	NOUN
taxlaw-2864	167	11	serv	serv	X
taxlaw-2864	167	12	.	.	PUNCT
taxlaw-2864	167	13	,	,	PUNCT
taxlaw-2864	167	14	topic	topic	NOUN
taxlaw-2864	167	15	number	number	NOUN
taxlaw-2864	167	16	554	554	NUM
taxlaw-2864	167	17	:	:	PUNCT
taxlaw-2864	167	18	self	self	NOUN
taxlaw-2864	167	19	-	-	PUNCT
taxlaw-2864	167	20	employment	employment	NOUN
taxlaw-2864	167	21	tax	tax	NOUN
taxlaw-2864	167	22	(	(	PUNCT
taxlaw-2864	167	23	jan	jan	PROPN
taxlaw-2864	167	24	.	.	PROPN
taxlaw-2864	167	25	31	31	NUM
taxlaw-2864	167	26	,	,	PUNCT
taxlaw-2864	167	27	2018	2018	NUM
taxlaw-2864	167	28	)	)	PUNCT
taxlaw-2864	167	29	,	,	PUNCT
taxlaw-2864	167	30	https://www.irs.gov/taxtopics/tc554.html	https://www.irs.gov/taxtopics/tc554.html	VERB
taxlaw-2864	168	1	[	[	X
taxlaw-2864	168	2	https://perma.cc/fu7a-2bys	https://perma.cc/fu7a-2bys	X
taxlaw-2864	168	3	]	]	PUNCT
taxlaw-2864	168	4	.	.	PUNCT
taxlaw-2864	169	1	44	44	NUM
taxlaw-2864	169	2	labor	labor	NOUN
taxlaw-2864	169	3	income	income	NOUN
taxlaw-2864	169	4	as	as	SCONJ
taxlaw-2864	169	5	used	use	VERB
taxlaw-2864	169	6	in	in	ADP
taxlaw-2864	169	7	this	this	DET
taxlaw-2864	169	8	article	article	NOUN
taxlaw-2864	169	9	refers	refer	VERB
taxlaw-2864	169	10	to	to	ADP
taxlaw-2864	169	11	both	both	DET
taxlaw-2864	169	12	wages	wage	NOUN
taxlaw-2864	169	13	paid	pay	VERB
taxlaw-2864	169	14	by	by	ADP
taxlaw-2864	169	15	employers	employer	NOUN
taxlaw-2864	169	16	and	and	CCONJ
taxlaw-2864	169	17	labor	labor	NOUN
taxlaw-2864	169	18	earnings	earning	NOUN
taxlaw-2864	169	19	from	from	ADP
taxlaw-2864	169	20	selfemployment	selfemployment	NOUN
taxlaw-2864	169	21	.	.	PUNCT
taxlaw-2864	170	1	a	a	DET
taxlaw-2864	170	2	self	self	NOUN
taxlaw-2864	170	3	-	-	PUNCT
taxlaw-2864	170	4	employed	employ	VERB
taxlaw-2864	170	5	taxpayer	taxpayer	NOUN
taxlaw-2864	170	6	might	might	AUX
taxlaw-2864	170	7	earn	earn	VERB
taxlaw-2864	170	8	both	both	DET
taxlaw-2864	170	9	labor	labor	NOUN
taxlaw-2864	170	10	income	income	NOUN
taxlaw-2864	170	11	and	and	CCONJ
taxlaw-2864	170	12	“	"	PUNCT
taxlaw-2864	170	13	business	business	NOUN
taxlaw-2864	170	14	profits	profit	NOUN
taxlaw-2864	170	15	”	"	PUNCT
taxlaw-2864	170	16	(	(	PUNCT
taxlaw-2864	170	17	discussed	discuss	VERB
taxlaw-2864	170	18	in	in	ADP
taxlaw-2864	170	19	the	the	DET
taxlaw-2864	170	20	next	next	ADJ
taxlaw-2864	170	21	subpart	subpart	NOUN
taxlaw-2864	170	22	)	)	PUNCT
taxlaw-2864	170	23	.	.	PUNCT
taxlaw-2864	171	1	https://www.irs.gov/pub/irs-pdf/p15.pdf	https://www.irs.gov/pub/irs-pdf/p15.pdf	NOUN
taxlaw-2864	171	2	https://www.irs.gov/taxtopics/tc554.html	https://www.irs.gov/taxtopics/tc554.html	VERB
taxlaw-2864	171	3	2018	2018	NUM
taxlaw-2864	171	4	]	]	SYM
taxlaw-2864	171	5	9	9	NUM
taxlaw-2864	171	6	automation	automation	NOUN
taxlaw-2864	171	7	and	and	CCONJ
taxlaw-2864	171	8	the	the	DET
taxlaw-2864	171	9	income	income	NOUN
taxlaw-2864	171	10	tax	tax	NOUN
taxlaw-2864	171	11	that	that	PRON
taxlaw-2864	171	12	the	the	DET
taxlaw-2864	171	13	employee	employee	NOUN
taxlaw-2864	171	14	’s	’s	PART
taxlaw-2864	171	15	effective	effective	ADJ
taxlaw-2864	171	16	income	income	NOUN
taxlaw-2864	171	17	tax	tax	NOUN
taxlaw-2864	171	18	rate	rate	NOUN
taxlaw-2864	171	19	is	be	AUX
taxlaw-2864	171	20	20	20	NUM
taxlaw-2864	171	21	percent	percent	NOUN
taxlaw-2864	171	22	,	,	PUNCT
taxlaw-2864	171	23	resulting	result	VERB
taxlaw-2864	171	24	in	in	ADP
taxlaw-2864	171	25	$	$	SYM
taxlaw-2864	171	26	20,000	20,000	NUM
taxlaw-2864	171	27	of	of	ADP
taxlaw-2864	171	28	income	income	NOUN
taxlaw-2864	171	29	tax	tax	NOUN
taxlaw-2864	171	30	due	due	ADP
taxlaw-2864	171	31	on	on	ADP
taxlaw-2864	171	32	the	the	DET
taxlaw-2864	171	33	wages	wage	NOUN
taxlaw-2864	171	34	.	.	PUNCT
taxlaw-2864	172	1	additionally	additionally	ADV
taxlaw-2864	172	2	,	,	PUNCT
taxlaw-2864	172	3	the	the	DET
taxlaw-2864	172	4	employee	employee	NOUN
taxlaw-2864	172	5	’s	’s	PART
taxlaw-2864	172	6	wages	wage	NOUN
taxlaw-2864	172	7	would	would	AUX
taxlaw-2864	172	8	be	be	AUX
taxlaw-2864	172	9	subject	subject	ADJ
taxlaw-2864	172	10	to	to	ADP
taxlaw-2864	172	11	$	$	SYM
taxlaw-2864	172	12	15,300	15,300	NUM
taxlaw-2864	172	13	of	of	ADP
taxlaw-2864	172	14	payroll	payroll	NOUN
taxlaw-2864	172	15	taxes	taxis	NOUN
taxlaw-2864	172	16	(	(	PUNCT
taxlaw-2864	172	17	$	$	SYM
taxlaw-2864	172	18	7,650	7,650	NUM
taxlaw-2864	172	19	paid	pay	VERB
taxlaw-2864	172	20	by	by	ADP
taxlaw-2864	172	21	the	the	DET
taxlaw-2864	172	22	employer	employer	NOUN
taxlaw-2864	172	23	and	and	CCONJ
taxlaw-2864	172	24	$	$	SYM
taxlaw-2864	172	25	7,650	7,650	NUM
taxlaw-2864	172	26	paid	pay	VERB
taxlaw-2864	172	27	by	by	ADP
taxlaw-2864	172	28	the	the	DET
taxlaw-2864	172	29	employee).45	employee).45	PROPN
taxlaw-2864	172	30	the	the	DET
taxlaw-2864	172	31	total	total	ADJ
taxlaw-2864	172	32	taxes	taxis	NOUN
taxlaw-2864	172	33	levied	levy	VERB
taxlaw-2864	172	34	on	on	ADP
taxlaw-2864	172	35	the	the	DET
taxlaw-2864	172	36	taxpayer	taxpayer	NOUN
taxlaw-2864	172	37	’s	’s	PART
taxlaw-2864	172	38	labor	labor	NOUN
taxlaw-2864	172	39	income	income	NOUN
taxlaw-2864	172	40	thus	thus	ADV
taxlaw-2864	172	41	would	would	AUX
taxlaw-2864	172	42	be	be	AUX
taxlaw-2864	172	43	$	$	SYM
taxlaw-2864	172	44	35,300	35,300	NUM
taxlaw-2864	172	45	,	,	PUNCT
taxlaw-2864	172	46	or	or	CCONJ
taxlaw-2864	172	47	approximately	approximately	ADV
taxlaw-2864	172	48	35.3	35.3	NUM
taxlaw-2864	172	49	percent	percent	NOUN
taxlaw-2864	172	50	of	of	ADP
taxlaw-2864	172	51	income	income	NOUN
taxlaw-2864	172	52	earned	earn	VERB
taxlaw-2864	172	53	.	.	PUNCT
taxlaw-2864	173	1	had	have	AUX
taxlaw-2864	173	2	the	the	DET
taxlaw-2864	173	3	taxpayer	taxpayer	NOUN
taxlaw-2864	173	4	instead	instead	ADV
taxlaw-2864	173	5	been	be	AUX
taxlaw-2864	173	6	a	a	DET
taxlaw-2864	173	7	self	self	NOUN
taxlaw-2864	173	8	-	-	PUNCT
taxlaw-2864	173	9	employed	employ	VERB
taxlaw-2864	173	10	plumber	plumber	NOUN
taxlaw-2864	173	11	earning	earn	VERB
taxlaw-2864	173	12	$	$	SYM
taxlaw-2864	173	13	100,000	100,000	NUM
taxlaw-2864	173	14	net	net	NOUN
taxlaw-2864	173	15	of	of	ADP
taxlaw-2864	173	16	expenses	expense	NOUN
taxlaw-2864	173	17	,	,	PUNCT
taxlaw-2864	173	18	a	a	DET
taxlaw-2864	173	19	similar	similar	ADJ
taxlaw-2864	173	20	tax	tax	NOUN
taxlaw-2864	173	21	fate	fate	NOUN
taxlaw-2864	173	22	would	would	AUX
taxlaw-2864	173	23	have	have	AUX
taxlaw-2864	173	24	befallen	befall	VERB
taxlaw-2864	173	25	the	the	DET
taxlaw-2864	173	26	plumbing	plumbing	NOUN
taxlaw-2864	173	27	income	income	NOUN
taxlaw-2864	173	28	earned.46	earned.46	PROPN
taxlaw-2864	173	29	b.	b.	PROPN
taxlaw-2864	173	30	income	income	PROPN
taxlaw-2864	173	31	derived	derive	VERB
taxlaw-2864	173	32	from	from	ADP
taxlaw-2864	173	33	business	business	NOUN
taxlaw-2864	173	34	profits	profit	NOUN
taxlaw-2864	173	35	comparatively	comparatively	ADV
taxlaw-2864	173	36	,	,	PUNCT
taxlaw-2864	173	37	business	business	NOUN
taxlaw-2864	173	38	profits	profit	NOUN
taxlaw-2864	173	39	endure	endure	VERB
taxlaw-2864	173	40	a	a	DET
taxlaw-2864	173	41	moderate	moderate	ADJ
taxlaw-2864	173	42	amount	amount	NOUN
taxlaw-2864	173	43	of	of	ADP
taxlaw-2864	173	44	tax	tax	NOUN
taxlaw-2864	173	45	.	.	PUNCT
taxlaw-2864	174	1	this	this	DET
taxlaw-2864	174	2	lower	low	ADJ
taxlaw-2864	174	3	tax	tax	NOUN
taxlaw-2864	174	4	burden	burden	NOUN
taxlaw-2864	174	5	results	result	NOUN
taxlaw-2864	174	6	in	in	ADP
taxlaw-2864	174	7	part	part	NOUN
taxlaw-2864	174	8	because	because	SCONJ
taxlaw-2864	174	9	business	business	NOUN
taxlaw-2864	174	10	profits	profit	NOUN
taxlaw-2864	174	11	are	be	AUX
taxlaw-2864	174	12	generally	generally	ADV
taxlaw-2864	174	13	taxed	tax	VERB
taxlaw-2864	174	14	only	only	ADV
taxlaw-2864	174	15	once	once	ADV
taxlaw-2864	174	16	(	(	PUNCT
taxlaw-2864	174	17	i.e.	i.e.	X
taxlaw-2864	174	18	,	,	PUNCT
taxlaw-2864	174	19	under	under	ADP
taxlaw-2864	174	20	the	the	DET
taxlaw-2864	174	21	income	income	NOUN
taxlaw-2864	174	22	tax	tax	NOUN
taxlaw-2864	174	23	but	but	CCONJ
taxlaw-2864	174	24	not	not	PART
taxlaw-2864	174	25	the	the	DET
taxlaw-2864	174	26	payroll	payroll	NOUN
taxlaw-2864	174	27	tax	tax	NOUN
taxlaw-2864	174	28	)	)	PUNCT
taxlaw-2864	174	29	,	,	PUNCT
taxlaw-2864	174	30	applying	apply	VERB
taxlaw-2864	174	31	the	the	DET
taxlaw-2864	174	32	same	same	ADJ
taxlaw-2864	174	33	progressive	progressive	ADJ
taxlaw-2864	174	34	income	income	NOUN
taxlaw-2864	174	35	tax	tax	NOUN
taxlaw-2864	174	36	rates	rate	NOUN
taxlaw-2864	174	37	as	as	ADP
taxlaw-2864	174	38	those	those	PRON
taxlaw-2864	174	39	imposed	impose	VERB
taxlaw-2864	174	40	on	on	ADP
taxlaw-2864	174	41	labor	labor	NOUN
taxlaw-2864	174	42	income.47	income.47	PROPN
taxlaw-2864	174	43	moreover	moreover	ADV
taxlaw-2864	174	44	,	,	PUNCT
taxlaw-2864	174	45	because	because	SCONJ
taxlaw-2864	174	46	the	the	DET
taxlaw-2864	174	47	code	code	NOUN
taxlaw-2864	174	48	permits	permit	VERB
taxlaw-2864	174	49	related	related	ADJ
taxlaw-2864	174	50	expenses	expense	NOUN
taxlaw-2864	174	51	to	to	PART
taxlaw-2864	174	52	be	be	AUX
taxlaw-2864	174	53	deducted,48	deducted,48	NOUN
taxlaw-2864	174	54	businesses	business	NOUN
taxlaw-2864	174	55	are	be	AUX
taxlaw-2864	174	56	generally	generally	ADV
taxlaw-2864	174	57	taxed	tax	VERB
taxlaw-2864	174	58	on	on	ADP
taxlaw-2864	174	59	a	a	DET
taxlaw-2864	174	60	net	net	ADJ
taxlaw-2864	174	61	basis	basis	NOUN
taxlaw-2864	174	62	rather	rather	ADV
taxlaw-2864	174	63	than	than	ADP
taxlaw-2864	174	64	on	on	ADP
taxlaw-2864	174	65	a	a	DET
taxlaw-2864	174	66	gross	gross	ADJ
taxlaw-2864	174	67	dollar	dollar	NOUN
taxlaw-2864	174	68	amount	amount	NOUN
taxlaw-2864	174	69	(	(	PUNCT
taxlaw-2864	174	70	as	as	SCONJ
taxlaw-2864	174	71	is	be	AUX
taxlaw-2864	174	72	generally	generally	ADV
taxlaw-2864	174	73	the	the	DET
taxlaw-2864	174	74	case	case	NOUN
taxlaw-2864	174	75	with	with	ADP
taxlaw-2864	174	76	wages).49	wages).49	PROPN
taxlaw-2864	174	77	as	as	ADP
taxlaw-2864	174	78	an	an	DET
taxlaw-2864	174	79	example	example	NOUN
taxlaw-2864	174	80	,	,	PUNCT
taxlaw-2864	174	81	consider	consider	VERB
taxlaw-2864	174	82	again	again	ADV
taxlaw-2864	174	83	the	the	DET
taxlaw-2864	174	84	employed	employ	VERB
taxlaw-2864	174	85	plumber	plumber	NOUN
taxlaw-2864	174	86	who	who	PRON
taxlaw-2864	174	87	earns	earn	VERB
taxlaw-2864	174	88	$	$	SYM
taxlaw-2864	174	89	100,000	100,000	NUM
taxlaw-2864	174	90	of	of	ADP
taxlaw-2864	174	91	wages	wage	NOUN
taxlaw-2864	174	92	.	.	PUNCT
taxlaw-2864	175	1	if	if	SCONJ
taxlaw-2864	175	2	he	he	PRON
taxlaw-2864	175	3	spends	spend	VERB
taxlaw-2864	175	4	$	$	SYM
taxlaw-2864	175	5	10,000	10,000	NUM
taxlaw-2864	175	6	of	of	ADP
taxlaw-2864	175	7	his	his	PRON
taxlaw-2864	175	8	own	own	ADJ
taxlaw-2864	175	9	funds	fund	NOUN
taxlaw-2864	175	10	on	on	ADP
taxlaw-2864	175	11	tools	tool	NOUN
taxlaw-2864	175	12	,	,	PUNCT
taxlaw-2864	175	13	he	he	PRON
taxlaw-2864	175	14	will	will	AUX
taxlaw-2864	175	15	not	not	PART
taxlaw-2864	175	16	be	be	AUX
taxlaw-2864	175	17	able	able	ADJ
taxlaw-2864	175	18	to	to	PART
taxlaw-2864	175	19	deduct	deduct	VERB
taxlaw-2864	175	20	that	that	DET
taxlaw-2864	175	21	amount	amount	NOUN
taxlaw-2864	175	22	;	;	PUNCT
taxlaw-2864	175	23	he	he	PRON
taxlaw-2864	175	24	will	will	AUX
taxlaw-2864	175	25	still	still	ADV
taxlaw-2864	175	26	owe	owe	VERB
taxlaw-2864	175	27	payroll	payroll	NOUN
taxlaw-2864	175	28	taxes	taxis	NOUN
taxlaw-2864	175	29	on	on	ADP
taxlaw-2864	175	30	all	all	DET
taxlaw-2864	175	31	$	$	SYM
taxlaw-2864	175	32	100,000	100,000	NUM
taxlaw-2864	175	33	of	of	ADP
taxlaw-2864	175	34	his	his	PRON
taxlaw-2864	175	35	wages	wage	NOUN
taxlaw-2864	175	36	,	,	PUNCT
taxlaw-2864	175	37	only	only	ADV
taxlaw-2864	175	38	able	able	ADJ
taxlaw-2864	175	39	to	to	PART
taxlaw-2864	175	40	claim	claim	VERB
taxlaw-2864	175	41	personal	personal	ADJ
taxlaw-2864	175	42	deductions	deduction	NOUN
taxlaw-2864	175	43	(	(	PUNCT
taxlaw-2864	175	44	e.g.	e.g.	ADV
taxlaw-2864	175	45	,	,	PUNCT
taxlaw-2864	175	46	the	the	DET
taxlaw-2864	175	47	standard	standard	ADJ
taxlaw-2864	175	48	deduction	deduction	NOUN
taxlaw-2864	175	49	)	)	PUNCT
taxlaw-2864	175	50	for	for	ADP
taxlaw-2864	175	51	income	income	NOUN
taxlaw-2864	175	52	tax	tax	NOUN
taxlaw-2864	175	53	purposes.50	purposes.50	PROPN
taxlaw-2864	175	54	in	in	ADP
taxlaw-2864	175	55	contrast	contrast	NOUN
taxlaw-2864	175	56	,	,	PUNCT
taxlaw-2864	175	57	consider	consider	VERB
taxlaw-2864	175	58	a	a	DET
taxlaw-2864	175	59	plumber	plumber	NOUN
taxlaw-2864	175	60	who	who	PRON
taxlaw-2864	175	61	operates	operate	VERB
taxlaw-2864	175	62	his	his	PRON
taxlaw-2864	175	63	own	own	ADJ
taxlaw-2864	175	64	business	business	NOUN
taxlaw-2864	175	65	through	through	ADP
taxlaw-2864	175	66	a	a	DET
taxlaw-2864	175	67	solely	solely	ADV
taxlaw-2864	175	68	owned	own	VERB
taxlaw-2864	175	69	s	s	NOUN
taxlaw-2864	175	70	corporation,51	corporation,51	NOUN
taxlaw-2864	175	71	earning	earn	VERB
taxlaw-2864	175	72	$	$	SYM
taxlaw-2864	175	73	100,000	100,000	NUM
taxlaw-2864	175	74	in	in	ADP
taxlaw-2864	175	75	fees	fee	NOUN
taxlaw-2864	175	76	.	.	PUNCT
taxlaw-2864	176	1	this	this	DET
taxlaw-2864	176	2	plumber	plumber	PROPN
taxlaw-2864	176	3	will	will	AUX
taxlaw-2864	176	4	be	be	AUX
taxlaw-2864	176	5	able	able	ADJ
taxlaw-2864	176	6	deduct	deduct	NOUN
taxlaw-2864	176	7	$	$	SYM
taxlaw-2864	176	8	10,000	10,000	NUM
taxlaw-2864	176	9	spent	spend	VERB
taxlaw-2864	176	10	on	on	ADP
taxlaw-2864	176	11	tools	tool	NOUN
taxlaw-2864	176	12	as	as	ADP
taxlaw-2864	176	13	a	a	DET
taxlaw-2864	176	14	business	business	NOUN
taxlaw-2864	176	15	expense,52	expense,52	VERB
taxlaw-2864	176	16	resulting	result	VERB
taxlaw-2864	176	17	in	in	ADP
taxlaw-2864	176	18	net	net	ADJ
taxlaw-2864	176	19	business	business	NOUN
taxlaw-2864	176	20	income	income	NOUN
taxlaw-2864	176	21	of	of	ADP
taxlaw-2864	176	22	$	$	SYM
taxlaw-2864	176	23	90,000	90,000	NUM
taxlaw-2864	176	24	.	.	PUNCT
taxlaw-2864	177	1	furthermore	furthermore	ADV
taxlaw-2864	177	2	,	,	PUNCT
taxlaw-2864	177	3	any	any	DET
taxlaw-2864	177	4	business	business	NOUN
taxlaw-2864	177	5	profit	profit	NOUN
taxlaw-2864	177	6	earned	earn	VERB
taxlaw-2864	177	7	by	by	ADP
taxlaw-2864	177	8	the	the	DET
taxlaw-2864	177	9	plumber	plumber	PROPN
taxlaw-2864	177	10	through	through	ADP
taxlaw-2864	177	11	his	his	PRON
taxlaw-2864	177	12	s	s	PART
taxlaw-2864	177	13	corporation	corporation	NOUN
taxlaw-2864	177	14	will	will	AUX
taxlaw-2864	177	15	be	be	AUX
taxlaw-2864	177	16	taxed	tax	VERB
taxlaw-2864	177	17	at	at	ADP
taxlaw-2864	177	18	the	the	DET
taxlaw-2864	177	19	plumber	plumber	PROPN
taxlaw-2864	177	20	’s	’s	PART
taxlaw-2864	177	21	ordinary	ordinary	ADJ
taxlaw-2864	177	22	marginal	marginal	ADJ
taxlaw-2864	177	23	income	income	NOUN
taxlaw-2864	177	24	tax	tax	NOUN
taxlaw-2864	177	25	rates	rate	NOUN
taxlaw-2864	177	26	but	but	CCONJ
taxlaw-2864	177	27	generally	generally	ADV
taxlaw-2864	177	28	will	will	AUX
taxlaw-2864	177	29	not	not	PART
taxlaw-2864	177	30	be	be	AUX
taxlaw-2864	177	31	subject	subject	ADJ
taxlaw-2864	177	32	to	to	ADP
taxlaw-2864	177	33	payroll	payroll	NOUN
taxlaw-2864	177	34	taxes.53	taxes.53	NOUN
taxlaw-2864	177	35	45	45	NUM
taxlaw-2864	177	36	bear	bear	NOUN
taxlaw-2864	177	37	in	in	ADP
taxlaw-2864	177	38	mind	mind	NOUN
taxlaw-2864	177	39	that	that	SCONJ
taxlaw-2864	177	40	many	many	ADJ
taxlaw-2864	177	41	states	state	NOUN
taxlaw-2864	177	42	also	also	ADV
taxlaw-2864	177	43	levy	levy	VERB
taxlaw-2864	177	44	special	special	ADJ
taxlaw-2864	177	45	payroll	payroll	NOUN
taxlaw-2864	177	46	taxes	taxis	NOUN
taxlaw-2864	177	47	on	on	ADP
taxlaw-2864	177	48	labor	labor	NOUN
taxlaw-2864	177	49	income	income	NOUN
taxlaw-2864	177	50	.	.	PUNCT
taxlaw-2864	178	1	some	some	PRON
taxlaw-2864	178	2	of	of	ADP
taxlaw-2864	178	3	these	these	DET
taxlaw-2864	178	4	taxes	taxis	NOUN
taxlaw-2864	178	5	are	be	AUX
taxlaw-2864	178	6	for	for	ADP
taxlaw-2864	178	7	state	state	NOUN
taxlaw-2864	178	8	unemployment	unemployment	NOUN
taxlaw-2864	178	9	insurance	insurance	NOUN
taxlaw-2864	178	10	;	;	PUNCT
taxlaw-2864	178	11	others	other	NOUN
taxlaw-2864	178	12	are	be	AUX
taxlaw-2864	178	13	for	for	ADP
taxlaw-2864	178	14	state	state	NOUN
taxlaw-2864	178	15	disability	disability	NOUN
taxlaw-2864	178	16	insurance	insurance	NOUN
taxlaw-2864	178	17	.	.	PUNCT
taxlaw-2864	179	1	see	see	VERB
taxlaw-2864	179	2	,	,	PUNCT
taxlaw-2864	179	3	e.g.	e.g.	ADV
taxlaw-2864	179	4	,	,	PUNCT
taxlaw-2864	179	5	n.j	n.j	PROPN
taxlaw-2864	179	6	.	.	PROPN
taxlaw-2864	179	7	stat	stat	PROPN
taxlaw-2864	179	8	.	.	PUNCT
taxlaw-2864	180	1	ann	ann	PROPN
taxlaw-2864	180	2	.	.	PUNCT
taxlaw-2864	181	1	§	§	PROPN
taxlaw-2864	181	2	43:21	43:21	NUM
taxlaw-2864	181	3	-	-	SYM
taxlaw-2864	181	4	7	7	NUM
taxlaw-2864	181	5	(	(	PUNCT
taxlaw-2864	181	6	2009	2009	NUM
taxlaw-2864	181	7	)	)	PUNCT
taxlaw-2864	181	8	.	.	PUNCT
taxlaw-2864	182	1	46	46	NUM
taxlaw-2864	182	2	two	two	NUM
taxlaw-2864	182	3	caveats	caveat	NOUN
taxlaw-2864	182	4	are	be	AUX
taxlaw-2864	182	5	in	in	ADP
taxlaw-2864	182	6	order	order	NOUN
taxlaw-2864	182	7	.	.	PUNCT
taxlaw-2864	183	1	first	first	ADV
taxlaw-2864	183	2	,	,	PUNCT
taxlaw-2864	183	3	self	self	NOUN
taxlaw-2864	183	4	-	-	PUNCT
taxlaw-2864	183	5	employed	employ	VERB
taxlaw-2864	183	6	taxpayers	taxpayer	NOUN
taxlaw-2864	183	7	may	may	AUX
taxlaw-2864	183	8	deduct	deduct	VERB
taxlaw-2864	183	9	half	half	NOUN
taxlaw-2864	183	10	of	of	ADP
taxlaw-2864	183	11	their	their	PRON
taxlaw-2864	183	12	self	self	NOUN
taxlaw-2864	183	13	-	-	PUNCT
taxlaw-2864	183	14	employment	employment	NOUN
taxlaw-2864	183	15	tax	tax	NOUN
taxlaw-2864	183	16	liability	liability	NOUN
taxlaw-2864	183	17	,	,	PUNCT
taxlaw-2864	183	18	see	see	VERB
taxlaw-2864	183	19	i.r.c	i.r.c	NOUN
taxlaw-2864	183	20	.	.	PUNCT
taxlaw-2864	184	1	§	§	PROPN
taxlaw-2864	184	2	164(f	164(f	PROPN
taxlaw-2864	184	3	)	)	PUNCT
taxlaw-2864	184	4	.	.	PUNCT
taxlaw-2864	185	1	second	second	ADJ
taxlaw-2864	185	2	,	,	PUNCT
taxlaw-2864	185	3	the	the	DET
taxlaw-2864	185	4	plumber	plumber	PROPN
taxlaw-2864	185	5	’s	’s	PART
taxlaw-2864	185	6	income	income	NOUN
taxlaw-2864	185	7	taxes	taxis	NOUN
taxlaw-2864	185	8	may	may	AUX
taxlaw-2864	185	9	be	be	AUX
taxlaw-2864	185	10	lower	low	ADJ
taxlaw-2864	185	11	because	because	SCONJ
taxlaw-2864	185	12	certain	certain	ADJ
taxlaw-2864	185	13	self	self	NOUN
taxlaw-2864	185	14	-	-	PUNCT
taxlaw-2864	185	15	employed	employ	VERB
taxlaw-2864	185	16	taxpayers	taxpayer	NOUN
taxlaw-2864	185	17	will	will	AUX
taxlaw-2864	185	18	qualify	qualify	VERB
taxlaw-2864	185	19	for	for	ADP
taxlaw-2864	185	20	a	a	DET
taxlaw-2864	185	21	deduction	deduction	NOUN
taxlaw-2864	185	22	under	under	ADP
taxlaw-2864	185	23	new	new	ADJ
taxlaw-2864	185	24	§	§	PROPN
taxlaw-2864	185	25	199a	199a	NOUN
taxlaw-2864	185	26	of	of	ADP
taxlaw-2864	185	27	the	the	DET
taxlaw-2864	185	28	code	code	NOUN
taxlaw-2864	185	29	(	(	PUNCT
taxlaw-2864	185	30	discussed	discuss	VERB
taxlaw-2864	185	31	further	far	ADV
taxlaw-2864	185	32	below	below	ADV
taxlaw-2864	185	33	)	)	PUNCT
taxlaw-2864	185	34	,	,	PUNCT
taxlaw-2864	185	35	while	while	SCONJ
taxlaw-2864	185	36	employed	employ	VERB
taxlaw-2864	185	37	taxpayers	taxpayer	NOUN
taxlaw-2864	185	38	may	may	AUX
taxlaw-2864	185	39	not	not	PART
taxlaw-2864	185	40	take	take	VERB
taxlaw-2864	185	41	advantage	advantage	NOUN
taxlaw-2864	185	42	of	of	ADP
taxlaw-2864	185	43	this	this	DET
taxlaw-2864	185	44	deduction	deduction	NOUN
taxlaw-2864	185	45	.	.	PUNCT
taxlaw-2864	186	1	47	47	NUM
taxlaw-2864	186	2	i.r.c	i.r.c	NOUN
taxlaw-2864	186	3	.	.	PUNCT
taxlaw-2864	187	1	§	§	PROPN
taxlaw-2864	187	2	1	1	NUM
taxlaw-2864	187	3	.	.	SYM
taxlaw-2864	187	4	48	48	NUM
taxlaw-2864	187	5	i.r.c	i.r.c	NOUN
taxlaw-2864	187	6	.	.	PUNCT
taxlaw-2864	188	1	§	§	PROPN
taxlaw-2864	188	2	§	§	PROPN
taxlaw-2864	188	3	162	162	NUM
taxlaw-2864	188	4	,	,	PUNCT
taxlaw-2864	188	5	212	212	NUM
taxlaw-2864	188	6	.	.	PUNCT
taxlaw-2864	188	7	49	49	NUM
taxlaw-2864	188	8	business	business	NOUN
taxlaw-2864	188	9	expenses	expense	NOUN
taxlaw-2864	188	10	of	of	ADP
taxlaw-2864	188	11	employees	employee	NOUN
taxlaw-2864	188	12	are	be	AUX
taxlaw-2864	188	13	currently	currently	ADV
taxlaw-2864	188	14	nondeductible	nondeductible	ADJ
taxlaw-2864	188	15	under	under	ADP
taxlaw-2864	188	16	the	the	DET
taxlaw-2864	188	17	code	code	NOUN
taxlaw-2864	188	18	.	.	PUNCT
taxlaw-2864	189	1	see	see	VERB
taxlaw-2864	189	2	tax	tax	NOUN
taxlaw-2864	189	3	cuts	cut	NOUN
taxlaw-2864	189	4	and	and	CCONJ
taxlaw-2864	189	5	jobs	job	NOUN
taxlaw-2864	189	6	act	act	NOUN
taxlaw-2864	189	7	of	of	ADP
taxlaw-2864	189	8	2017	2017	NUM
taxlaw-2864	189	9	,	,	PUNCT
taxlaw-2864	189	10	supra	supra	PROPN
taxlaw-2864	189	11	note	note	NOUN
taxlaw-2864	189	12	7	7	NUM
taxlaw-2864	189	13	,	,	PUNCT
taxlaw-2864	189	14	§	§	PROPN
taxlaw-2864	189	15	11045	11045	NUM
taxlaw-2864	189	16	(	(	PUNCT
taxlaw-2864	189	17	suspending	suspend	VERB
taxlaw-2864	189	18	miscellaneous	miscellaneous	ADJ
taxlaw-2864	189	19	itemized	itemize	VERB
taxlaw-2864	189	20	deductions	deduction	NOUN
taxlaw-2864	189	21	under	under	ADP
taxlaw-2864	189	22	i.r.c	i.r.c	NOUN
taxlaw-2864	189	23	.	.	PUNCT
taxlaw-2864	190	1	§	§	PROPN
taxlaw-2864	190	2	67	67	NUM
taxlaw-2864	190	3	until	until	ADP
taxlaw-2864	190	4	2026	2026	NUM
taxlaw-2864	190	5	)	)	PUNCT
taxlaw-2864	190	6	.	.	PUNCT
taxlaw-2864	191	1	even	even	ADV
taxlaw-2864	191	2	before	before	ADP
taxlaw-2864	191	3	this	this	DET
taxlaw-2864	191	4	recent	recent	ADJ
taxlaw-2864	191	5	law	law	NOUN
taxlaw-2864	191	6	change	change	NOUN
taxlaw-2864	191	7	,	,	PUNCT
taxlaw-2864	191	8	most	most	ADJ
taxlaw-2864	191	9	employee	employee	NOUN
taxlaw-2864	191	10	business	business	NOUN
taxlaw-2864	191	11	expenses	expense	NOUN
taxlaw-2864	191	12	could	could	AUX
taxlaw-2864	191	13	not	not	PART
taxlaw-2864	191	14	be	be	AUX
taxlaw-2864	191	15	deducted	deduct	VERB
taxlaw-2864	191	16	because	because	SCONJ
taxlaw-2864	191	17	of	of	ADP
taxlaw-2864	191	18	the	the	DET
taxlaw-2864	191	19	2	2	NUM
taxlaw-2864	191	20	percent	percent	NOUN
taxlaw-2864	191	21	floor	floor	NOUN
taxlaw-2864	191	22	on	on	ADP
taxlaw-2864	191	23	miscellaneous	miscellaneous	ADJ
taxlaw-2864	191	24	itemized	itemize	VERB
taxlaw-2864	191	25	deductions	deduction	NOUN
taxlaw-2864	191	26	.	.	PUNCT
taxlaw-2864	192	1	see	see	VERB
taxlaw-2864	192	2	i.r.c	i.r.c	NOUN
taxlaw-2864	192	3	.	.	PUNCT
taxlaw-2864	193	1	§	§	PROPN
taxlaw-2864	193	2	67	67	NUM
taxlaw-2864	193	3	.	.	PUNCT
taxlaw-2864	193	4	50	50	NUM
taxlaw-2864	193	5	see	see	VERB
taxlaw-2864	193	6	tax	tax	NOUN
taxlaw-2864	193	7	cuts	cut	NOUN
taxlaw-2864	193	8	and	and	CCONJ
taxlaw-2864	193	9	jobs	job	NOUN
taxlaw-2864	193	10	act	act	NOUN
taxlaw-2864	193	11	of	of	ADP
taxlaw-2864	193	12	2017	2017	NUM
taxlaw-2864	193	13	,	,	PUNCT
taxlaw-2864	193	14	supra	supra	PROPN
taxlaw-2864	193	15	note7	note7	PROPN
taxlaw-2864	193	16	,	,	PUNCT
taxlaw-2864	193	17	§	§	PROPN
taxlaw-2864	193	18	11045	11045	NUM
taxlaw-2864	193	19	.	.	PUNCT
taxlaw-2864	194	1	51	51	NUM
taxlaw-2864	194	2	a	a	DET
taxlaw-2864	194	3	business	business	NOUN
taxlaw-2864	194	4	taxed	tax	VERB
taxlaw-2864	194	5	as	as	ADP
taxlaw-2864	194	6	an	an	DET
taxlaw-2864	194	7	s	s	NOUN
taxlaw-2864	194	8	corporation	corporation	NOUN
taxlaw-2864	194	9	is	be	AUX
taxlaw-2864	194	10	treated	treat	VERB
taxlaw-2864	194	11	as	as	ADP
taxlaw-2864	194	12	a	a	DET
taxlaw-2864	194	13	pass	pass	VERB
taxlaw-2864	194	14	-	-	PUNCT
taxlaw-2864	194	15	through	through	ADP
taxlaw-2864	194	16	entity	entity	NOUN
taxlaw-2864	194	17	,	,	PUNCT
taxlaw-2864	194	18	meaning	mean	VERB
taxlaw-2864	194	19	that	that	SCONJ
taxlaw-2864	194	20	the	the	DET
taxlaw-2864	194	21	owners	owner	NOUN
taxlaw-2864	194	22	pay	pay	VERB
taxlaw-2864	194	23	tax	tax	NOUN
taxlaw-2864	194	24	on	on	ADP
taxlaw-2864	194	25	the	the	DET
taxlaw-2864	194	26	earnings	earning	NOUN
taxlaw-2864	194	27	of	of	ADP
taxlaw-2864	194	28	the	the	DET
taxlaw-2864	194	29	business	business	NOUN
taxlaw-2864	194	30	on	on	ADP
taxlaw-2864	194	31	their	their	PRON
taxlaw-2864	194	32	own	own	ADJ
taxlaw-2864	194	33	personal	personal	ADJ
taxlaw-2864	194	34	tax	tax	NOUN
taxlaw-2864	194	35	returns	return	NOUN
taxlaw-2864	194	36	and	and	CCONJ
taxlaw-2864	194	37	that	that	SCONJ
taxlaw-2864	194	38	there	there	PRON
taxlaw-2864	194	39	is	be	VERB
taxlaw-2864	194	40	no	no	DET
taxlaw-2864	194	41	separate	separate	ADJ
taxlaw-2864	194	42	level	level	NOUN
taxlaw-2864	194	43	of	of	ADP
taxlaw-2864	194	44	tax	tax	NOUN
taxlaw-2864	194	45	on	on	ADP
taxlaw-2864	194	46	the	the	DET
taxlaw-2864	194	47	business	business	NOUN
taxlaw-2864	194	48	itself	itself	PRON
taxlaw-2864	194	49	.	.	PUNCT
taxlaw-2864	195	1	see	see	VERB
taxlaw-2864	195	2	internal	internal	ADJ
taxlaw-2864	195	3	revenue	revenue	NOUN
taxlaw-2864	195	4	serv	serv	X
taxlaw-2864	195	5	.	.	PUNCT
taxlaw-2864	195	6	,	,	PUNCT
taxlaw-2864	195	7	s	s	VERB
taxlaw-2864	195	8	corporations	corporation	NOUN
taxlaw-2864	195	9	(	(	PUNCT
taxlaw-2864	195	10	may	may	PROPN
taxlaw-2864	195	11	3	3	NUM
taxlaw-2864	195	12	,	,	PUNCT
taxlaw-2864	195	13	2018	2018	NUM
taxlaw-2864	195	14	)	)	PUNCT
taxlaw-2864	195	15	,	,	PUNCT
taxlaw-2864	196	1	https://www.irs.gov/businesses/small-businesses-self-employed/s-corporations	https://www.irs.gov/businesses/small-businesses-self-employed/s-corporation	NOUN
taxlaw-2864	196	2	[	[	X
taxlaw-2864	196	3	https://perma.cc/t93w-ltbu	https://perma.cc/t93w-ltbu	X
taxlaw-2864	196	4	]	]	PUNCT
taxlaw-2864	196	5	.	.	PUNCT
taxlaw-2864	197	1	52	52	NUM
taxlaw-2864	197	2	i.r.c	i.r.c	NOUN
taxlaw-2864	197	3	.	.	PUNCT
taxlaw-2864	198	1	§	§	PROPN
taxlaw-2864	198	2	162	162	NUM
taxlaw-2864	198	3	.	.	PUNCT
taxlaw-2864	198	4	53	53	NUM
taxlaw-2864	198	5	however	however	ADV
taxlaw-2864	198	6	,	,	PUNCT
taxlaw-2864	198	7	the	the	DET
taxlaw-2864	198	8	code	code	NOUN
taxlaw-2864	198	9	requires	require	VERB
taxlaw-2864	198	10	that	that	SCONJ
taxlaw-2864	198	11	s	s	VERB
taxlaw-2864	198	12	corporations	corporation	NOUN
taxlaw-2864	198	13	pay	pay	VERB
taxlaw-2864	198	14	owners	owner	NOUN
taxlaw-2864	198	15	who	who	PRON
taxlaw-2864	198	16	perform	perform	VERB
taxlaw-2864	198	17	services	service	NOUN
taxlaw-2864	198	18	“	"	PUNCT
taxlaw-2864	198	19	reasonable	reasonable	ADJ
taxlaw-2864	198	20	compensation	compensation	NOUN
taxlaw-2864	198	21	,	,	PUNCT
taxlaw-2864	198	22	”	"	PUNCT
taxlaw-2864	198	23	which	which	PRON
taxlaw-2864	198	24	is	be	AUX
taxlaw-2864	198	25	subject	subject	ADJ
taxlaw-2864	198	26	to	to	ADP
taxlaw-2864	198	27	payroll	payroll	NOUN
taxlaw-2864	198	28	taxes	taxis	NOUN
taxlaw-2864	198	29	.	.	PUNCT
taxlaw-2864	199	1	the	the	DET
taxlaw-2864	199	2	plumber	plumber	PROPN
taxlaw-2864	199	3	in	in	ADP
taxlaw-2864	199	4	this	this	DET
taxlaw-2864	199	5	example	example	NOUN
taxlaw-2864	199	6	would	would	AUX
taxlaw-2864	199	7	thus	thus	ADV
taxlaw-2864	199	8	be	be	AUX
taxlaw-2864	199	9	required	require	VERB
taxlaw-2864	199	10	to	to	PART
taxlaw-2864	199	11	divide	divide	VERB
taxlaw-2864	199	12	the	the	DET
taxlaw-2864	199	13	$	$	SYM
taxlaw-2864	199	14	90,000	90,000	NUM
taxlaw-2864	199	15	earned	earn	VERB
taxlaw-2864	199	16	by	by	ADP
taxlaw-2864	199	17	his	his	PRON
taxlaw-2864	199	18	s	s	PART
taxlaw-2864	199	19	corporation	corporation	NOUN
taxlaw-2864	199	20	between	between	ADP
taxlaw-2864	199	21	“	"	PUNCT
taxlaw-2864	199	22	salary	salary	NOUN
taxlaw-2864	199	23	”	"	PUNCT
taxlaw-2864	199	24	(	(	PUNCT
taxlaw-2864	199	25	subject	subject	ADJ
taxlaw-2864	199	26	to	to	ADP
taxlaw-2864	199	27	self	self	NOUN
taxlaw-2864	199	28	-	-	PUNCT
taxlaw-2864	199	29	employment	employment	NOUN
taxlaw-2864	199	30	tax	tax	NOUN
taxlaw-2864	199	31	)	)	PUNCT
taxlaw-2864	199	32	and	and	CCONJ
taxlaw-2864	199	33	“	"	PUNCT
taxlaw-2864	199	34	profits	profit	NOUN
taxlaw-2864	199	35	”	"	PUNCT
taxlaw-2864	199	36	(	(	PUNCT
taxlaw-2864	199	37	not	not	PART
taxlaw-2864	199	38	subject	subject	ADJ
taxlaw-2864	199	39	to	to	ADP
taxlaw-2864	199	40	self	self	NOUN
taxlaw-2864	199	41	-	-	PUNCT
taxlaw-2864	199	42	employment	employment	NOUN
taxlaw-2864	199	43	tax	tax	NOUN
taxlaw-2864	199	44	)	)	PUNCT
taxlaw-2864	199	45	and	and	CCONJ
taxlaw-2864	199	46	would	would	AUX
taxlaw-2864	199	47	presumably	presumably	ADV
taxlaw-2864	199	48	allocate	allocate	VERB
taxlaw-2864	199	49	as	as	ADV
taxlaw-2864	199	50	much	much	ADJ
taxlaw-2864	199	51	income	income	NOUN
taxlaw-2864	199	52	as	as	ADP
taxlaw-2864	199	53	possible	possible	ADJ
taxlaw-2864	199	54	to	to	ADP
taxlaw-2864	199	55	the	the	DET
taxlaw-2864	199	56	latter	latter	ADJ
taxlaw-2864	199	57	.	.	PUNCT
taxlaw-2864	200	1	see	see	VERB
taxlaw-2864	200	2	rev	rev	PROPN
taxlaw-2864	200	3	.	.	PROPN
taxlaw-2864	200	4	rul	rul	NOUN
taxlaw-2864	200	5	.	.	PUNCT
taxlaw-2864	201	1	74	74	NUM
taxlaw-2864	201	2	-	-	SYM
taxlaw-2864	201	3	44	44	NUM
taxlaw-2864	201	4	,	,	PUNCT
taxlaw-2864	201	5	1974	1974	NUM
taxlaw-2864	201	6	-	-	SYM
taxlaw-2864	201	7	1	1	NUM
taxlaw-2864	201	8	c.b	c.b	PROPN
taxlaw-2864	201	9	.	.	PROPN
taxlaw-2864	201	10	287	287	NUM
taxlaw-2864	201	11	(	(	PUNCT
taxlaw-2864	201	12	reasonable	reasonable	ADJ
taxlaw-2864	201	13	compensation	compensation	NOUN
taxlaw-2864	201	14	requirement	requirement	NOUN
taxlaw-2864	201	15	)	)	PUNCT
taxlaw-2864	201	16	;	;	PUNCT
taxlaw-2864	201	17	u.s	u.s	PROPN
taxlaw-2864	201	18	.	.	PROPN
taxlaw-2864	201	19	gov’t	gov’t	PROPN
taxlaw-2864	201	20	accountability	accountability	NOUN
taxlaw-2864	201	21	office	office	NOUN
taxlaw-2864	201	22	(	(	PUNCT
taxlaw-2864	201	23	gao	gao	PROPN
taxlaw-2864	201	24	)	)	PUNCT
taxlaw-2864	201	25	,	,	PUNCT
taxlaw-2864	201	26	gao-10195	gao-10195	NOUN
taxlaw-2864	201	27	,	,	PUNCT
taxlaw-2864	201	28	tax	tax	NOUN
taxlaw-2864	201	29	gap	gap	NOUN
taxlaw-2864	201	30	:	:	PUNCT
taxlaw-2864	201	31	actions	action	NOUN
taxlaw-2864	201	32	needed	need	VERB
taxlaw-2864	201	33	to	to	PART
taxlaw-2864	201	34	address	address	VERB
taxlaw-2864	201	35	noncompliance	noncompliance	NOUN
taxlaw-2864	201	36	with	with	ADP
taxlaw-2864	201	37	s	s	PROPN
taxlaw-2864	201	38	corporation	corporation	NOUN
taxlaw-2864	201	39	tax	tax	NOUN
taxlaw-2864	201	40	rules	rule	NOUN
taxlaw-2864	201	41	6	6	NUM
taxlaw-2864	201	42	(	(	PUNCT
taxlaw-2864	201	43	2009	2009	NUM
taxlaw-2864	201	44	)	)	PUNCT
taxlaw-2864	201	45	.	.	PUNCT
taxlaw-2864	202	1	not	not	PART
taxlaw-2864	202	2	all	all	ADV
taxlaw-2864	202	3	10	10	NUM
taxlaw-2864	202	4	[	[	X
taxlaw-2864	202	5	vol.10:1	vol.10:1	PROPN
taxlaw-2864	202	6	columbia	columbia	PROPN
taxlaw-2864	202	7	journal	journal	PROPN
taxlaw-2864	202	8	of	of	ADP
taxlaw-2864	202	9	tax	tax	NOUN
taxlaw-2864	202	10	law	law	NOUN
taxlaw-2864	202	11	congress	congress	PROPN
taxlaw-2864	202	12	has	have	AUX
taxlaw-2864	202	13	been	be	AUX
taxlaw-2864	202	14	particularly	particularly	ADV
taxlaw-2864	202	15	magnanimous	magnanimous	ADJ
taxlaw-2864	202	16	with	with	ADP
taxlaw-2864	202	17	respect	respect	NOUN
taxlaw-2864	202	18	to	to	ADP
taxlaw-2864	202	19	business	business	NOUN
taxlaw-2864	202	20	expenses	expense	NOUN
taxlaw-2864	202	21	,	,	PUNCT
taxlaw-2864	202	22	generously	generously	ADV
taxlaw-2864	202	23	permitting	permit	VERB
taxlaw-2864	202	24	robust	robust	ADJ
taxlaw-2864	202	25	deductions	deduction	NOUN
taxlaw-2864	202	26	such	such	ADJ
taxlaw-2864	202	27	as	as	ADP
taxlaw-2864	202	28	accelerated	accelerate	VERB
taxlaw-2864	202	29	depreciation54	depreciation54	NOUN
taxlaw-2864	202	30	and	and	CCONJ
taxlaw-2864	202	31	research	research	NOUN
taxlaw-2864	202	32	and	and	CCONJ
taxlaw-2864	202	33	development	development	NOUN
taxlaw-2864	202	34	credits.55	credits.55	NOUN
taxlaw-2864	202	35	indeed	indeed	ADV
taxlaw-2864	202	36	,	,	PUNCT
taxlaw-2864	202	37	the	the	DET
taxlaw-2864	202	38	2017	2017	NUM
taxlaw-2864	202	39	tax	tax	NOUN
taxlaw-2864	202	40	reform	reform	NOUN
taxlaw-2864	202	41	bill	bill	NOUN
taxlaw-2864	202	42	allows	allow	VERB
taxlaw-2864	202	43	businesses	business	NOUN
taxlaw-2864	202	44	to	to	PART
taxlaw-2864	202	45	deduct	deduct	VERB
taxlaw-2864	202	46	the	the	DET
taxlaw-2864	202	47	entire	entire	ADJ
taxlaw-2864	202	48	cost	cost	NOUN
taxlaw-2864	202	49	of	of	ADP
taxlaw-2864	202	50	certain	certain	ADJ
taxlaw-2864	202	51	depreciable	depreciable	ADJ
taxlaw-2864	202	52	business	business	NOUN
taxlaw-2864	202	53	property	property	NOUN
taxlaw-2864	202	54	acquired	acquire	VERB
taxlaw-2864	202	55	through	through	ADP
taxlaw-2864	202	56	the	the	DET
taxlaw-2864	202	57	year	year	NOUN
taxlaw-2864	202	58	2022	2022	NUM
taxlaw-2864	202	59	,	,	PUNCT
taxlaw-2864	202	60	after	after	ADP
taxlaw-2864	202	61	which	which	PRON
taxlaw-2864	202	62	only	only	ADV
taxlaw-2864	202	63	slightly	slightly	ADV
taxlaw-2864	202	64	less	less	ADV
taxlaw-2864	202	65	generous	generous	ADJ
taxlaw-2864	202	66	bonus	bonus	NOUN
taxlaw-2864	202	67	depreciation	depreciation	NOUN
taxlaw-2864	202	68	deductions	deduction	NOUN
taxlaw-2864	202	69	apply.56	apply.56	VERB
taxlaw-2864	202	70	these	these	DET
taxlaw-2864	202	71	deductions	deduction	NOUN
taxlaw-2864	202	72	and	and	CCONJ
taxlaw-2864	202	73	credits	credit	NOUN
taxlaw-2864	202	74	can	can	AUX
taxlaw-2864	202	75	significantly	significantly	ADV
taxlaw-2864	202	76	diminish	diminish	VERB
taxlaw-2864	202	77	the	the	DET
taxlaw-2864	202	78	tax	tax	NOUN
taxlaw-2864	202	79	burden	burden	NOUN
taxlaw-2864	202	80	associated	associate	VERB
taxlaw-2864	202	81	with	with	ADP
taxlaw-2864	202	82	the	the	DET
taxlaw-2864	202	83	production	production	NOUN
taxlaw-2864	202	84	of	of	ADP
taxlaw-2864	202	85	business	business	NOUN
taxlaw-2864	202	86	and	and	CCONJ
taxlaw-2864	202	87	investment	investment	NOUN
taxlaw-2864	202	88	profits	profit	NOUN
taxlaw-2864	202	89	.	.	PUNCT
taxlaw-2864	203	1	consider	consider	VERB
taxlaw-2864	203	2	,	,	PUNCT
taxlaw-2864	203	3	for	for	ADP
taxlaw-2864	203	4	example	example	NOUN
taxlaw-2864	203	5	,	,	PUNCT
taxlaw-2864	203	6	a	a	DET
taxlaw-2864	203	7	taxpayer	taxpayer	NOUN
taxlaw-2864	203	8	who	who	PRON
taxlaw-2864	203	9	owns	own	VERB
taxlaw-2864	203	10	a	a	DET
taxlaw-2864	203	11	$	$	SYM
taxlaw-2864	203	12	1	1	NUM
taxlaw-2864	203	13	million	million	NUM
taxlaw-2864	203	14	widget	widget	NOUN
taxlaw-2864	203	15	-	-	PUNCT
taxlaw-2864	203	16	making	make	VERB
taxlaw-2864	203	17	machine	machine	NOUN
taxlaw-2864	203	18	that	that	PRON
taxlaw-2864	203	19	annually	annually	ADV
taxlaw-2864	203	20	generates	generate	VERB
taxlaw-2864	203	21	$	$	SYM
taxlaw-2864	203	22	100,000	100,000	NUM
taxlaw-2864	203	23	of	of	ADP
taxlaw-2864	203	24	gross	gross	ADJ
taxlaw-2864	203	25	revenue	revenue	NOUN
taxlaw-2864	203	26	.	.	PUNCT
taxlaw-2864	204	1	depending	depend	VERB
taxlaw-2864	204	2	upon	upon	SCONJ
taxlaw-2864	204	3	when	when	SCONJ
taxlaw-2864	204	4	the	the	DET
taxlaw-2864	204	5	widget	widget	NOUN
taxlaw-2864	204	6	-	-	PUNCT
taxlaw-2864	204	7	making	make	VERB
taxlaw-2864	204	8	machine	machine	NOUN
taxlaw-2864	204	9	was	be	AUX
taxlaw-2864	204	10	placed	place	VERB
taxlaw-2864	204	11	into	into	ADP
taxlaw-2864	204	12	service	service	NOUN
taxlaw-2864	204	13	,	,	PUNCT
taxlaw-2864	204	14	the	the	DET
taxlaw-2864	204	15	taxpayer	taxpayer	NOUN
taxlaw-2864	204	16	may	may	AUX
taxlaw-2864	204	17	be	be	AUX
taxlaw-2864	204	18	entitled	entitle	VERB
taxlaw-2864	204	19	to	to	PART
taxlaw-2864	204	20	deduct	deduct	VERB
taxlaw-2864	204	21	the	the	DET
taxlaw-2864	204	22	entire	entire	ADJ
taxlaw-2864	204	23	cost	cost	NOUN
taxlaw-2864	204	24	of	of	ADP
taxlaw-2864	204	25	the	the	DET
taxlaw-2864	204	26	machine	machine	NOUN
taxlaw-2864	204	27	in	in	ADP
taxlaw-2864	204	28	the	the	DET
taxlaw-2864	204	29	first	first	ADJ
taxlaw-2864	204	30	year	year	NOUN
taxlaw-2864	204	31	or	or	CCONJ
taxlaw-2864	204	32	take	take	VERB
taxlaw-2864	204	33	large	large	ADJ
taxlaw-2864	204	34	depreciation	depreciation	NOUN
taxlaw-2864	204	35	deductions	deduction	NOUN
taxlaw-2864	204	36	over	over	ADP
taxlaw-2864	204	37	a	a	DET
taxlaw-2864	204	38	fixed	fix	VERB
taxlaw-2864	204	39	number	number	NOUN
taxlaw-2864	204	40	of	of	ADP
taxlaw-2864	204	41	years.57	years.57	PROPN
taxlaw-2864	204	42	as	as	ADP
taxlaw-2864	204	43	a	a	DET
taxlaw-2864	204	44	result	result	NOUN
taxlaw-2864	204	45	of	of	ADP
taxlaw-2864	204	46	these	these	DET
taxlaw-2864	204	47	deductions	deduction	NOUN
taxlaw-2864	204	48	,	,	PUNCT
taxlaw-2864	204	49	the	the	DET
taxlaw-2864	204	50	taxpayer	taxpayer	NOUN
taxlaw-2864	204	51	may	may	AUX
taxlaw-2864	204	52	report	report	VERB
taxlaw-2864	204	53	very	very	ADV
taxlaw-2864	204	54	little	little	ADJ
taxlaw-2864	204	55	or	or	CCONJ
taxlaw-2864	204	56	no	no	DET
taxlaw-2864	204	57	net	net	ADJ
taxlaw-2864	204	58	business	business	NOUN
taxlaw-2864	204	59	income	income	NOUN
taxlaw-2864	204	60	,	,	PUNCT
taxlaw-2864	204	61	notwithstanding	notwithstanding	ADP
taxlaw-2864	204	62	the	the	DET
taxlaw-2864	204	63	$	$	SYM
taxlaw-2864	204	64	100,000	100,000	NUM
taxlaw-2864	204	65	of	of	ADP
taxlaw-2864	204	66	annual	annual	ADJ
taxlaw-2864	204	67	gross	gross	ADJ
taxlaw-2864	204	68	earnings	earning	NOUN
taxlaw-2864	204	69	the	the	DET
taxlaw-2864	204	70	machine	machine	NOUN
taxlaw-2864	204	71	may	may	AUX
taxlaw-2864	204	72	generate	generate	VERB
taxlaw-2864	204	73	,	,	PUNCT
taxlaw-2864	204	74	resulting	result	VERB
taxlaw-2864	204	75	in	in	ADP
taxlaw-2864	204	76	an	an	DET
taxlaw-2864	204	77	effective	effective	ADJ
taxlaw-2864	204	78	tax	tax	NOUN
taxlaw-2864	204	79	rate	rate	NOUN
taxlaw-2864	204	80	as	as	ADV
taxlaw-2864	204	81	low	low	ADJ
taxlaw-2864	204	82	as	as	ADP
taxlaw-2864	204	83	zero	zero	NUM
taxlaw-2864	204	84	in	in	ADP
taxlaw-2864	204	85	some	some	DET
taxlaw-2864	204	86	years	year	NOUN
taxlaw-2864	204	87	.	.	PUNCT
taxlaw-2864	205	1	moreover	moreover	ADV
taxlaw-2864	205	2	,	,	PUNCT
taxlaw-2864	205	3	some	some	PRON
taxlaw-2864	205	4	of	of	ADP
taxlaw-2864	205	5	the	the	DET
taxlaw-2864	205	6	dollars	dollar	NOUN
taxlaw-2864	205	7	spent	spend	VERB
taxlaw-2864	205	8	developing	develop	VERB
taxlaw-2864	205	9	the	the	DET
taxlaw-2864	205	10	widget	widget	NOUN
taxlaw-2864	205	11	-	-	PUNCT
taxlaw-2864	205	12	making	make	VERB
taxlaw-2864	205	13	machine	machine	NOUN
taxlaw-2864	205	14	might	might	AUX
taxlaw-2864	205	15	also	also	ADV
taxlaw-2864	205	16	generate	generate	VERB
taxlaw-2864	205	17	a	a	DET
taxlaw-2864	205	18	research	research	NOUN
taxlaw-2864	205	19	and	and	CCONJ
taxlaw-2864	205	20	development	development	NOUN
taxlaw-2864	205	21	credit,58	credit,58	NOUN
taxlaw-2864	205	22	further	far	ADV
taxlaw-2864	205	23	offsetting	offset	VERB
taxlaw-2864	205	24	whatever	whatever	PRON
taxlaw-2864	205	25	tax	tax	NOUN
taxlaw-2864	205	26	dollars	dollar	NOUN
taxlaw-2864	205	27	would	would	AUX
taxlaw-2864	205	28	be	be	AUX
taxlaw-2864	205	29	due	due	ADJ
taxlaw-2864	205	30	on	on	ADP
taxlaw-2864	205	31	the	the	DET
taxlaw-2864	205	32	taxpayer	taxpayer	NOUN
taxlaw-2864	205	33	’s	’s	PART
taxlaw-2864	205	34	net	net	ADJ
taxlaw-2864	205	35	business	business	NOUN
taxlaw-2864	205	36	profits	profit	NOUN
taxlaw-2864	205	37	.	.	PUNCT
taxlaw-2864	206	1	newly	newly	ADV
taxlaw-2864	206	2	enacted	enact	VERB
taxlaw-2864	206	3	§	§	PROPN
taxlaw-2864	206	4	199a	199a	NOUN
taxlaw-2864	206	5	of	of	ADP
taxlaw-2864	206	6	the	the	DET
taxlaw-2864	206	7	code	code	NOUN
taxlaw-2864	206	8	provides	provide	VERB
taxlaw-2864	206	9	even	even	ADV
taxlaw-2864	206	10	more	more	ADJ
taxlaw-2864	206	11	tax	tax	NOUN
taxlaw-2864	206	12	benefits	benefit	NOUN
taxlaw-2864	206	13	to	to	ADP
taxlaw-2864	206	14	certain	certain	ADJ
taxlaw-2864	206	15	business	business	NOUN
taxlaw-2864	206	16	owners	owner	NOUN
taxlaw-2864	206	17	—	—	PUNCT
taxlaw-2864	206	18	benefits	benefit	NOUN
taxlaw-2864	206	19	that	that	PRON
taxlaw-2864	206	20	are	be	AUX
taxlaw-2864	206	21	not	not	PART
taxlaw-2864	206	22	available	available	ADJ
taxlaw-2864	206	23	to	to	PART
taxlaw-2864	206	24	wage	wage	VERB
taxlaw-2864	206	25	earners.59	earners.59	NOUN
taxlaw-2864	206	26	section	section	NOUN
taxlaw-2864	206	27	199a	199a	NOUN
taxlaw-2864	206	28	allows	allow	VERB
taxlaw-2864	206	29	for	for	ADP
taxlaw-2864	206	30	a	a	DET
taxlaw-2864	206	31	deduction	deduction	NOUN
taxlaw-2864	206	32	of	of	ADP
taxlaw-2864	206	33	up	up	ADP
taxlaw-2864	206	34	to	to	PART
taxlaw-2864	206	35	20	20	NUM
taxlaw-2864	206	36	percent	percent	NOUN
taxlaw-2864	206	37	of	of	ADP
taxlaw-2864	206	38	the	the	DET
taxlaw-2864	206	39	net	net	ADJ
taxlaw-2864	206	40	business	business	NOUN
taxlaw-2864	206	41	income	income	NOUN
taxlaw-2864	206	42	of	of	ADP
taxlaw-2864	206	43	any	any	DET
taxlaw-2864	206	44	noncorporate	noncorporate	ADJ
taxlaw-2864	206	45	business	business	NOUN
taxlaw-2864	206	46	,	,	PUNCT
taxlaw-2864	206	47	including	include	VERB
taxlaw-2864	206	48	sole	sole	ADJ
taxlaw-2864	206	49	proprietorships	proprietorship	NOUN
taxlaw-2864	206	50	,	,	PUNCT
taxlaw-2864	206	51	s	s	VERB
taxlaw-2864	206	52	corporations	corporation	NOUN
taxlaw-2864	206	53	,	,	PUNCT
taxlaw-2864	206	54	and	and	CCONJ
taxlaw-2864	206	55	partnerships.60	partnerships.60	PROPN
taxlaw-2864	206	56	for	for	ADP
taxlaw-2864	206	57	example	example	NOUN
taxlaw-2864	206	58	,	,	PUNCT
taxlaw-2864	206	59	a	a	DET
taxlaw-2864	206	60	plumber	plumber	NOUN
taxlaw-2864	206	61	earning	earn	VERB
taxlaw-2864	206	62	$	$	SYM
taxlaw-2864	206	63	50,000	50,000	NUM
taxlaw-2864	206	64	of	of	ADP
taxlaw-2864	206	65	net	net	ADJ
taxlaw-2864	206	66	profit	profit	NOUN
taxlaw-2864	206	67	through	through	ADP
taxlaw-2864	206	68	an	an	DET
taxlaw-2864	206	69	s	s	X
taxlaw-2864	206	70	corporation	corporation	NOUN
taxlaw-2864	206	71	would	would	AUX
taxlaw-2864	206	72	be	be	AUX
taxlaw-2864	206	73	able	able	ADJ
taxlaw-2864	206	74	to	to	PART
taxlaw-2864	206	75	deduct	deduct	VERB
taxlaw-2864	206	76	up	up	ADP
taxlaw-2864	206	77	to	to	PART
taxlaw-2864	206	78	$	$	SYM
taxlaw-2864	206	79	10,000,61	10,000,61	NUM
taxlaw-2864	206	80	reducing	reduce	VERB
taxlaw-2864	206	81	his	his	PRON
taxlaw-2864	206	82	taxable	taxable	ADJ
taxlaw-2864	206	83	business	business	NOUN
taxlaw-2864	206	84	income	income	NOUN
taxlaw-2864	206	85	to	to	ADP
taxlaw-2864	206	86	$	$	SYM
taxlaw-2864	206	87	40,000	40,000	NUM
taxlaw-2864	206	88	.	.	PUNCT
taxlaw-2864	207	1	business	business	NOUN
taxlaw-2864	207	2	owners	owner	NOUN
taxlaw-2864	207	3	are	be	AUX
taxlaw-2864	207	4	able	able	ADJ
taxlaw-2864	207	5	to	to	PART
taxlaw-2864	207	6	avoid	avoid	VERB
taxlaw-2864	207	7	payroll	payroll	NOUN
taxlaw-2864	207	8	taxes	taxis	NOUN
taxlaw-2864	207	9	.	.	PUNCT
taxlaw-2864	208	1	business	business	NOUN
taxlaw-2864	208	2	income	income	NOUN
taxlaw-2864	208	3	earned	earn	VERB
taxlaw-2864	208	4	through	through	ADP
taxlaw-2864	208	5	a	a	DET
taxlaw-2864	208	6	sole	sole	ADJ
taxlaw-2864	208	7	proprietorship	proprietorship	NOUN
taxlaw-2864	208	8	or	or	CCONJ
taxlaw-2864	208	9	partnership	partnership	NOUN
taxlaw-2864	208	10	is	be	AUX
taxlaw-2864	208	11	generally	generally	ADV
taxlaw-2864	208	12	subject	subject	ADJ
taxlaw-2864	208	13	to	to	ADP
taxlaw-2864	208	14	self	self	NOUN
taxlaw-2864	208	15	-	-	PUNCT
taxlaw-2864	208	16	employment	employment	NOUN
taxlaw-2864	208	17	tax	tax	NOUN
taxlaw-2864	208	18	,	,	PUNCT
taxlaw-2864	208	19	although	although	SCONJ
taxlaw-2864	208	20	the	the	DET
taxlaw-2864	208	21	tax	tax	NOUN
taxlaw-2864	208	22	applies	apply	VERB
taxlaw-2864	208	23	net	net	NOUN
taxlaw-2864	208	24	of	of	ADP
taxlaw-2864	208	25	business	business	NOUN
taxlaw-2864	208	26	expenses	expense	NOUN
taxlaw-2864	208	27	.	.	PUNCT
taxlaw-2864	209	1	taxpayers	taxpayer	NOUN
taxlaw-2864	209	2	who	who	PRON
taxlaw-2864	209	3	earn	earn	VERB
taxlaw-2864	209	4	business	business	NOUN
taxlaw-2864	209	5	income	income	NOUN
taxlaw-2864	209	6	through	through	ADP
taxlaw-2864	209	7	a	a	DET
taxlaw-2864	209	8	c	c	NOUN
taxlaw-2864	209	9	corporation	corporation	NOUN
taxlaw-2864	209	10	are	be	AUX
taxlaw-2864	209	11	not	not	PART
taxlaw-2864	209	12	subject	subject	ADJ
taxlaw-2864	209	13	to	to	ADP
taxlaw-2864	209	14	payroll	payroll	NOUN
taxlaw-2864	209	15	taxes	taxis	NOUN
taxlaw-2864	209	16	on	on	ADP
taxlaw-2864	209	17	business	business	NOUN
taxlaw-2864	209	18	income	income	NOUN
taxlaw-2864	209	19	(	(	PUNCT
taxlaw-2864	209	20	other	other	ADJ
taxlaw-2864	209	21	than	than	ADP
taxlaw-2864	209	22	on	on	ADP
taxlaw-2864	209	23	wages	wage	NOUN
taxlaw-2864	209	24	paid	pay	VERB
taxlaw-2864	209	25	to	to	ADP
taxlaw-2864	209	26	employees	employee	NOUN
taxlaw-2864	209	27	of	of	ADP
taxlaw-2864	209	28	the	the	DET
taxlaw-2864	209	29	corporation	corporation	NOUN
taxlaw-2864	209	30	)	)	PUNCT
taxlaw-2864	209	31	;	;	PUNCT
taxlaw-2864	209	32	however	however	ADV
taxlaw-2864	209	33	,	,	PUNCT
taxlaw-2864	209	34	such	such	ADJ
taxlaw-2864	209	35	income	income	NOUN
taxlaw-2864	209	36	is	be	AUX
taxlaw-2864	209	37	subject	subject	ADJ
taxlaw-2864	209	38	to	to	ADP
taxlaw-2864	209	39	income	income	NOUN
taxlaw-2864	209	40	tax	tax	NOUN
taxlaw-2864	209	41	at	at	ADP
taxlaw-2864	209	42	both	both	CCONJ
taxlaw-2864	209	43	the	the	DET
taxlaw-2864	209	44	corporate	corporate	ADJ
taxlaw-2864	209	45	level	level	NOUN
taxlaw-2864	209	46	and	and	CCONJ
taxlaw-2864	209	47	again	again	ADV
taxlaw-2864	209	48	at	at	ADP
taxlaw-2864	209	49	the	the	DET
taxlaw-2864	209	50	individual	individual	ADJ
taxlaw-2864	209	51	level	level	NOUN
taxlaw-2864	209	52	when	when	SCONJ
taxlaw-2864	209	53	distributed	distribute	VERB
taxlaw-2864	209	54	as	as	ADP
taxlaw-2864	209	55	a	a	DET
taxlaw-2864	209	56	dividend	dividend	NOUN
taxlaw-2864	209	57	.	.	PUNCT
taxlaw-2864	210	1	u.s	u.s	PROPN
taxlaw-2864	210	2	.	.	PROPN
taxlaw-2864	210	3	gov’t	gov’t	PROPN
taxlaw-2864	210	4	accountability	accountability	NOUN
taxlaw-2864	210	5	office	office	NOUN
taxlaw-2864	210	6	(	(	PUNCT
taxlaw-2864	210	7	gao	gao	PROPN
taxlaw-2864	210	8	)	)	PUNCT
taxlaw-2864	210	9	,	,	PUNCT
taxlaw-2864	210	10	supra	supra	PROPN
taxlaw-2864	210	11	note	note	PROPN
taxlaw-2864	210	12	53	53	NUM
taxlaw-2864	210	13	,	,	PUNCT
taxlaw-2864	210	14	at	at	ADP
taxlaw-2864	210	15	7	7	NUM
taxlaw-2864	210	16	tbl.1	tbl.1	NUM
taxlaw-2864	210	17	.	.	PUNCT
taxlaw-2864	211	1	54	54	NUM
taxlaw-2864	211	2	i.r.c	i.r.c	NOUN
taxlaw-2864	211	3	.	.	PUNCT
taxlaw-2864	212	1	§	§	PROPN
taxlaw-2864	212	2	168(a	168(a	PROPN
taxlaw-2864	212	3	)	)	PUNCT
taxlaw-2864	212	4	.	.	PUNCT
taxlaw-2864	213	1	55	55	NUM
taxlaw-2864	213	2	i.r.c	i.r.c	NOUN
taxlaw-2864	213	3	.	.	PUNCT
taxlaw-2864	214	1	§	§	PROPN
taxlaw-2864	214	2	41(a	41(a	NUM
taxlaw-2864	214	3	)	)	PUNCT
taxlaw-2864	214	4	.	.	PUNCT
taxlaw-2864	215	1	56	56	NUM
taxlaw-2864	215	2	i.r.c	i.r.c	NOUN
taxlaw-2864	215	3	.	.	PUNCT
taxlaw-2864	216	1	§	§	PROPN
taxlaw-2864	216	2	168(k	168(k	PROPN
taxlaw-2864	216	3	)	)	PUNCT
taxlaw-2864	216	4	(	(	PUNCT
taxlaw-2864	216	5	allowing	allow	VERB
taxlaw-2864	216	6	for	for	ADP
taxlaw-2864	216	7	100	100	NUM
taxlaw-2864	216	8	percent	percent	NOUN
taxlaw-2864	216	9	bonus	bonus	NOUN
taxlaw-2864	216	10	depreciation	depreciation	NOUN
taxlaw-2864	216	11	for	for	ADP
taxlaw-2864	216	12	tangible	tangible	ADJ
taxlaw-2864	216	13	,	,	PUNCT
taxlaw-2864	216	14	non	non	ADJ
taxlaw-2864	216	15	–	–	ADJ
taxlaw-2864	216	16	real	real	ADJ
taxlaw-2864	216	17	estate	estate	NOUN
taxlaw-2864	216	18	property	property	NOUN
taxlaw-2864	216	19	until	until	ADP
taxlaw-2864	216	20	2022	2022	NUM
taxlaw-2864	216	21	)	)	PUNCT
taxlaw-2864	216	22	.	.	PUNCT
taxlaw-2864	217	1	the	the	DET
taxlaw-2864	217	2	amount	amount	NOUN
taxlaw-2864	217	3	of	of	ADP
taxlaw-2864	217	4	bonus	bonus	NOUN
taxlaw-2864	217	5	depreciation	depreciation	NOUN
taxlaw-2864	217	6	reduces	reduce	VERB
taxlaw-2864	217	7	to	to	ADP
taxlaw-2864	217	8	80	80	NUM
taxlaw-2864	217	9	percent	percent	NOUN
taxlaw-2864	217	10	of	of	ADP
taxlaw-2864	217	11	cost	cost	NOUN
taxlaw-2864	217	12	in	in	ADP
taxlaw-2864	217	13	2023	2023	NUM
taxlaw-2864	217	14	and	and	CCONJ
taxlaw-2864	217	15	60	60	NUM
taxlaw-2864	217	16	percent	percent	NOUN
taxlaw-2864	217	17	in	in	ADP
taxlaw-2864	217	18	2024	2024	NUM
taxlaw-2864	217	19	,	,	PUNCT
taxlaw-2864	217	20	and	and	CCONJ
taxlaw-2864	217	21	it	it	PRON
taxlaw-2864	217	22	continues	continue	VERB
taxlaw-2864	217	23	to	to	PART
taxlaw-2864	217	24	scale	scale	VERB
taxlaw-2864	217	25	down	down	ADP
taxlaw-2864	217	26	by	by	ADP
taxlaw-2864	217	27	20	20	NUM
taxlaw-2864	217	28	percent	percent	NOUN
taxlaw-2864	217	29	each	each	DET
taxlaw-2864	217	30	year	year	NOUN
taxlaw-2864	217	31	until	until	SCONJ
taxlaw-2864	217	32	it	it	PRON
taxlaw-2864	217	33	reaches	reach	VERB
taxlaw-2864	217	34	zero	zero	NUM
taxlaw-2864	217	35	in	in	ADP
taxlaw-2864	217	36	2027	2027	NUM
taxlaw-2864	217	37	.	.	PUNCT
taxlaw-2864	218	1	tax	tax	NOUN
taxlaw-2864	218	2	cuts	cut	NOUN
taxlaw-2864	218	3	and	and	CCONJ
taxlaw-2864	218	4	jobs	job	NOUN
taxlaw-2864	218	5	act	act	PROPN
taxlaw-2864	218	6	,	,	PUNCT
taxlaw-2864	218	7	supra	supra	PROPN
taxlaw-2864	218	8	note	note	NOUN
taxlaw-2864	218	9	7	7	NUM
taxlaw-2864	218	10	,	,	PUNCT
taxlaw-2864	218	11	§	§	PROPN
taxlaw-2864	218	12	13201	13201	NUM
taxlaw-2864	218	13	.	.	PUNCT
taxlaw-2864	219	1	however	however	ADV
taxlaw-2864	219	2	,	,	PUNCT
taxlaw-2864	219	3	when	when	SCONJ
taxlaw-2864	219	4	bonus	bonus	NOUN
taxlaw-2864	219	5	depreciation	depreciation	NOUN
taxlaw-2864	219	6	is	be	AUX
taxlaw-2864	219	7	less	less	ADJ
taxlaw-2864	219	8	than	than	ADP
taxlaw-2864	219	9	100	100	NUM
taxlaw-2864	219	10	percent	percent	NOUN
taxlaw-2864	219	11	,	,	PUNCT
taxlaw-2864	219	12	taxpayers	taxpayer	NOUN
taxlaw-2864	219	13	may	may	AUX
taxlaw-2864	219	14	also	also	ADV
taxlaw-2864	219	15	be	be	AUX
taxlaw-2864	219	16	able	able	ADJ
taxlaw-2864	219	17	to	to	PART
taxlaw-2864	219	18	take	take	VERB
taxlaw-2864	219	19	advantage	advantage	NOUN
taxlaw-2864	219	20	of	of	ADP
taxlaw-2864	219	21	generous	generous	ADJ
taxlaw-2864	219	22	expensing	expensing	NOUN
taxlaw-2864	219	23	provided	provide	VERB
taxlaw-2864	219	24	under	under	ADP
taxlaw-2864	219	25	§	§	PROPN
taxlaw-2864	219	26	179	179	NUM
taxlaw-2864	219	27	of	of	ADP
taxlaw-2864	219	28	the	the	DET
taxlaw-2864	219	29	code	code	NOUN
taxlaw-2864	219	30	,	,	PUNCT
taxlaw-2864	219	31	which	which	PRON
taxlaw-2864	219	32	allows	allow	VERB
taxlaw-2864	219	33	for	for	ADP
taxlaw-2864	219	34	an	an	DET
taxlaw-2864	219	35	immediate	immediate	ADJ
taxlaw-2864	219	36	deduction	deduction	NOUN
taxlaw-2864	219	37	of	of	ADP
taxlaw-2864	219	38	up	up	ADP
taxlaw-2864	219	39	to	to	PART
taxlaw-2864	219	40	$	$	SYM
taxlaw-2864	219	41	1	1	NUM
taxlaw-2864	219	42	million	million	NUM
taxlaw-2864	219	43	of	of	ADP
taxlaw-2864	219	44	the	the	DET
taxlaw-2864	219	45	cost	cost	NOUN
taxlaw-2864	219	46	of	of	ADP
taxlaw-2864	219	47	certain	certain	ADJ
taxlaw-2864	219	48	qualifying	qualifying	NOUN
taxlaw-2864	219	49	property	property	NOUN
taxlaw-2864	219	50	.	.	PUNCT
taxlaw-2864	220	1	i	i	PRON
taxlaw-2864	220	2	d.	d.	PROPN
taxlaw-2864	220	3	§	§	PROPN
taxlaw-2864	220	4	13101	13101	NUM
taxlaw-2864	220	5	.	.	PUNCT
taxlaw-2864	221	1	57	57	NUM
taxlaw-2864	221	2	i.r.c	i.r.c	NOUN
taxlaw-2864	221	3	.	.	PUNCT
taxlaw-2864	222	1	§	§	PROPN
taxlaw-2864	222	2	168(k	168(k	PROPN
taxlaw-2864	222	3	)	)	PUNCT
taxlaw-2864	222	4	.	.	PUNCT
taxlaw-2864	223	1	58	58	NUM
taxlaw-2864	223	2	i.r.c	i.r.c	NOUN
taxlaw-2864	223	3	.	.	PUNCT
taxlaw-2864	224	1	§	§	PROPN
taxlaw-2864	224	2	41(a	41(a	NUM
taxlaw-2864	224	3	)	)	PUNCT
taxlaw-2864	224	4	.	.	PUNCT
taxlaw-2864	225	1	59	59	NUM
taxlaw-2864	225	2	see	see	VERB
taxlaw-2864	225	3	i.r.c	i.r.c	NOUN
taxlaw-2864	225	4	.	.	PUNCT
taxlaw-2864	226	1	§	§	PROPN
taxlaw-2864	226	2	199a(d)(1)(b	199a(d)(1)(b	PROPN
taxlaw-2864	226	3	)	)	PUNCT
taxlaw-2864	226	4	(	(	PUNCT
taxlaw-2864	226	5	excluding	exclude	VERB
taxlaw-2864	226	6	employees	employee	NOUN
taxlaw-2864	226	7	from	from	ADP
taxlaw-2864	226	8	the	the	DET
taxlaw-2864	226	9	definition	definition	NOUN
taxlaw-2864	226	10	of	of	ADP
taxlaw-2864	226	11	a	a	DET
taxlaw-2864	226	12	“	"	PUNCT
taxlaw-2864	226	13	qualified	qualified	ADJ
taxlaw-2864	226	14	trade	trade	NOUN
taxlaw-2864	226	15	or	or	CCONJ
taxlaw-2864	226	16	business	business	NOUN
taxlaw-2864	226	17	”	"	PUNCT
taxlaw-2864	226	18	)	)	PUNCT
taxlaw-2864	226	19	.	.	PUNCT
taxlaw-2864	227	1	60	60	NUM
taxlaw-2864	227	2	tax	tax	NOUN
taxlaw-2864	227	3	cuts	cut	NOUN
taxlaw-2864	227	4	and	and	CCONJ
taxlaw-2864	227	5	jobs	job	NOUN
taxlaw-2864	227	6	act	act	NOUN
taxlaw-2864	227	7	of	of	ADP
taxlaw-2864	227	8	2017	2017	NUM
taxlaw-2864	227	9	,	,	PUNCT
taxlaw-2864	227	10	supra	supra	PROPN
taxlaw-2864	227	11	note	note	NOUN
taxlaw-2864	227	12	7	7	NUM
taxlaw-2864	227	13	,	,	PUNCT
taxlaw-2864	227	14	§	§	PROPN
taxlaw-2864	227	15	11011	11011	NUM
taxlaw-2864	227	16	.	.	PUNCT
taxlaw-2864	228	1	the	the	DET
taxlaw-2864	228	2	deduction	deduction	NOUN
taxlaw-2864	228	3	is	be	AUX
taxlaw-2864	228	4	scheduled	schedule	VERB
taxlaw-2864	228	5	to	to	PART
taxlaw-2864	228	6	sunset	sunset	VERB
taxlaw-2864	228	7	at	at	ADP
taxlaw-2864	228	8	the	the	DET
taxlaw-2864	228	9	end	end	NOUN
taxlaw-2864	228	10	of	of	ADP
taxlaw-2864	228	11	2025	2025	NUM
taxlaw-2864	228	12	.	.	PUNCT
taxlaw-2864	229	1	i.r.c	i.r.c	NOUN
taxlaw-2864	229	2	.	.	PUNCT
taxlaw-2864	230	1	§	§	PROPN
taxlaw-2864	230	2	199a(i	199a(i	PROPN
taxlaw-2864	230	3	)	)	PUNCT
taxlaw-2864	230	4	.	.	PUNCT
taxlaw-2864	231	1	61	61	NUM
taxlaw-2864	231	2	however	however	ADV
taxlaw-2864	231	3	,	,	PUNCT
taxlaw-2864	231	4	the	the	DET
taxlaw-2864	231	5	§	§	PROPN
taxlaw-2864	231	6	199a	199a	NOUN
taxlaw-2864	231	7	deduction	deduction	NOUN
taxlaw-2864	231	8	can	can	AUX
taxlaw-2864	231	9	not	not	PART
taxlaw-2864	231	10	exceed	exceed	VERB
taxlaw-2864	231	11	20	20	NUM
taxlaw-2864	231	12	percent	percent	NOUN
taxlaw-2864	231	13	of	of	ADP
taxlaw-2864	231	14	the	the	DET
taxlaw-2864	231	15	taxpayer	taxpayer	NOUN
taxlaw-2864	231	16	’s	’s	PART
taxlaw-2864	231	17	taxable	taxable	ADJ
taxlaw-2864	231	18	income	income	NOUN
taxlaw-2864	231	19	(	(	PUNCT
taxlaw-2864	231	20	less	less	ADJ
taxlaw-2864	231	21	any	any	DET
taxlaw-2864	231	22	net	net	ADJ
taxlaw-2864	231	23	capital	capital	NOUN
taxlaw-2864	231	24	gain	gain	NOUN
taxlaw-2864	231	25	)	)	PUNCT
taxlaw-2864	231	26	.	.	PUNCT
taxlaw-2864	232	1	this	this	DET
taxlaw-2864	232	2	amount	amount	NOUN
taxlaw-2864	232	3	might	might	AUX
taxlaw-2864	232	4	be	be	AUX
taxlaw-2864	232	5	less	less	ADJ
taxlaw-2864	232	6	than	than	ADP
taxlaw-2864	232	7	20	20	NUM
taxlaw-2864	232	8	percent	percent	NOUN
taxlaw-2864	232	9	of	of	ADP
taxlaw-2864	232	10	the	the	DET
taxlaw-2864	232	11	taxpayer	taxpayer	NOUN
taxlaw-2864	232	12	’s	’s	PART
taxlaw-2864	232	13	net	net	ADJ
taxlaw-2864	232	14	business	business	NOUN
taxlaw-2864	232	15	income	income	NOUN
taxlaw-2864	232	16	.	.	PUNCT
taxlaw-2864	233	1	consider	consider	VERB
taxlaw-2864	233	2	,	,	PUNCT
taxlaw-2864	233	3	for	for	ADP
taxlaw-2864	233	4	example	example	NOUN
taxlaw-2864	233	5	,	,	PUNCT
taxlaw-2864	233	6	the	the	DET
taxlaw-2864	233	7	plumber	plumber	NOUN
taxlaw-2864	233	8	earning	earn	VERB
taxlaw-2864	233	9	$	$	SYM
taxlaw-2864	233	10	50,000	50,000	NUM
taxlaw-2864	233	11	of	of	ADP
taxlaw-2864	233	12	net	net	ADJ
taxlaw-2864	233	13	business	business	NOUN
taxlaw-2864	233	14	income	income	NOUN
taxlaw-2864	233	15	.	.	PUNCT
taxlaw-2864	234	1	if	if	SCONJ
taxlaw-2864	234	2	the	the	DET
taxlaw-2864	234	3	plumber	plumber	PROPN
taxlaw-2864	234	4	’s	’s	PART
taxlaw-2864	234	5	taxable	taxable	ADJ
taxlaw-2864	234	6	income	income	NOUN
taxlaw-2864	234	7	were	be	AUX
taxlaw-2864	234	8	only	only	ADV
taxlaw-2864	234	9	$	$	SYM
taxlaw-2864	234	10	35,000	35,000	NUM
taxlaw-2864	234	11	after	after	ADP
taxlaw-2864	234	12	taking	take	VERB
taxlaw-2864	234	13	into	into	ADP
taxlaw-2864	234	14	account	account	NOUN
taxlaw-2864	234	15	his	his	PRON
taxlaw-2864	234	16	personal	personal	ADJ
taxlaw-2864	234	17	deductions	deduction	NOUN
taxlaw-2864	234	18	,	,	PUNCT
taxlaw-2864	234	19	his	his	PRON
taxlaw-2864	234	20	§	§	PROPN
taxlaw-2864	234	21	199a	199a	NOUN
taxlaw-2864	234	22	deduction	deduction	NOUN
taxlaw-2864	234	23	would	would	AUX
taxlaw-2864	234	24	be	be	AUX
taxlaw-2864	234	25	only	only	ADV
taxlaw-2864	234	26	$	$	SYM
taxlaw-2864	234	27	7,000	7,000	NUM
taxlaw-2864	234	28	(	(	PUNCT
taxlaw-2864	234	29	20	20	NUM
taxlaw-2864	234	30	percent	percent	NOUN
taxlaw-2864	234	31	of	of	ADP
taxlaw-2864	234	32	$	$	SYM
taxlaw-2864	234	33	35,000	35,000	NUM
taxlaw-2864	234	34	)	)	PUNCT
taxlaw-2864	234	35	,	,	PUNCT
taxlaw-2864	234	36	not	not	PART
taxlaw-2864	234	37	$	$	SYM
taxlaw-2864	234	38	10,000	10,000	NUM
taxlaw-2864	234	39	.	.	PUNCT
taxlaw-2864	235	1	see	see	VERB
taxlaw-2864	235	2	i.r.c	i.r.c	NOUN
taxlaw-2864	235	3	.	.	PUNCT
taxlaw-2864	236	1	§	§	PROPN
taxlaw-2864	236	2	199a(a)(1	199a(a)(1	NUM
taxlaw-2864	236	3	)	)	PUNCT
taxlaw-2864	236	4	.	.	PUNCT
taxlaw-2864	237	1	2018	2018	NUM
taxlaw-2864	237	2	]	]	SYM
taxlaw-2864	237	3	11	11	NUM
taxlaw-2864	237	4	automation	automation	NOUN
taxlaw-2864	237	5	and	and	CCONJ
taxlaw-2864	237	6	the	the	DET
taxlaw-2864	237	7	income	income	NOUN
taxlaw-2864	237	8	tax	tax	NOUN
taxlaw-2864	237	9	below	below	ADP
taxlaw-2864	237	10	certain	certain	ADJ
taxlaw-2864	237	11	income	income	NOUN
taxlaw-2864	237	12	thresholds,62	thresholds,62	NOUN
taxlaw-2864	237	13	the	the	DET
taxlaw-2864	237	14	§	§	PROPN
taxlaw-2864	237	15	199a	199a	NOUN
taxlaw-2864	237	16	deduction	deduction	NOUN
taxlaw-2864	237	17	is	be	AUX
taxlaw-2864	237	18	available	available	ADJ
taxlaw-2864	237	19	to	to	ADP
taxlaw-2864	237	20	any	any	DET
taxlaw-2864	237	21	noncorporate	noncorporate	ADJ
taxlaw-2864	237	22	business	business	NOUN
taxlaw-2864	237	23	owner	owner	NOUN
taxlaw-2864	237	24	.	.	PUNCT
taxlaw-2864	238	1	but	but	CCONJ
taxlaw-2864	238	2	above	above	ADP
taxlaw-2864	238	3	the	the	DET
taxlaw-2864	238	4	income	income	NOUN
taxlaw-2864	238	5	threshold,63	threshold,63	NOUN
taxlaw-2864	238	6	the	the	DET
taxlaw-2864	238	7	deduction	deduction	NOUN
taxlaw-2864	238	8	is	be	AUX
taxlaw-2864	238	9	available	available	ADJ
taxlaw-2864	238	10	only	only	ADV
taxlaw-2864	238	11	to	to	ADP
taxlaw-2864	238	12	taxpayers	taxpayer	NOUN
taxlaw-2864	238	13	who	who	PRON
taxlaw-2864	238	14	are	be	AUX
taxlaw-2864	238	15	n’t	not	PART
taxlaw-2864	238	16	in	in	ADP
taxlaw-2864	238	17	a	a	DET
taxlaw-2864	238	18	“	"	PUNCT
taxlaw-2864	238	19	specified	specify	VERB
taxlaw-2864	238	20	service	service	NOUN
taxlaw-2864	238	21	trade	trade	NOUN
taxlaw-2864	238	22	or	or	CCONJ
taxlaw-2864	238	23	business	business	NOUN
taxlaw-2864	238	24	,	,	PUNCT
taxlaw-2864	238	25	”	"	PUNCT
taxlaw-2864	238	26	such	such	ADJ
taxlaw-2864	238	27	as	as	ADP
taxlaw-2864	238	28	law	law	NOUN
taxlaw-2864	238	29	,	,	PUNCT
taxlaw-2864	238	30	health	health	NOUN
taxlaw-2864	238	31	,	,	PUNCT
taxlaw-2864	238	32	accounting	accounting	NOUN
taxlaw-2864	238	33	,	,	PUNCT
taxlaw-2864	238	34	or	or	CCONJ
taxlaw-2864	238	35	any	any	DET
taxlaw-2864	238	36	other	other	ADJ
taxlaw-2864	238	37	business	business	NOUN
taxlaw-2864	238	38	that	that	PRON
taxlaw-2864	238	39	relies	rely	VERB
taxlaw-2864	238	40	primarily	primarily	ADV
taxlaw-2864	238	41	on	on	ADP
taxlaw-2864	238	42	“	"	PUNCT
taxlaw-2864	238	43	the	the	DET
taxlaw-2864	238	44	reputation	reputation	NOUN
taxlaw-2864	238	45	or	or	CCONJ
taxlaw-2864	238	46	skill	skill	NOUN
taxlaw-2864	238	47	”	"	PUNCT
taxlaw-2864	238	48	of	of	ADP
taxlaw-2864	238	49	its	its	PRON
taxlaw-2864	238	50	owner	owner	NOUN
taxlaw-2864	238	51	or	or	CCONJ
taxlaw-2864	238	52	employees.64	employees.64	NOUN
taxlaw-2864	238	53	presumably	presumably	ADV
taxlaw-2864	238	54	,	,	PUNCT
taxlaw-2864	238	55	a	a	DET
taxlaw-2864	238	56	self	self	NOUN
taxlaw-2864	238	57	-	-	PUNCT
taxlaw-2864	238	58	employed	employ	VERB
taxlaw-2864	238	59	plumber	plumber	NOUN
taxlaw-2864	238	60	who	who	PRON
taxlaw-2864	238	61	is	be	AUX
taxlaw-2864	238	62	over	over	ADP
taxlaw-2864	238	63	the	the	DET
taxlaw-2864	238	64	income	income	NOUN
taxlaw-2864	238	65	threshold	threshold	NOUN
taxlaw-2864	238	66	would	would	AUX
taxlaw-2864	238	67	not	not	PART
taxlaw-2864	238	68	qualify	qualify	VERB
taxlaw-2864	238	69	for	for	ADP
taxlaw-2864	238	70	the	the	DET
taxlaw-2864	238	71	§	§	PROPN
taxlaw-2864	238	72	199a	199a	NOUN
taxlaw-2864	238	73	deduction	deduction	NOUN
taxlaw-2864	238	74	because	because	SCONJ
taxlaw-2864	238	75	the	the	DET
taxlaw-2864	238	76	principal	principal	ADJ
taxlaw-2864	238	77	asset	asset	NOUN
taxlaw-2864	238	78	of	of	ADP
taxlaw-2864	238	79	his	his	PRON
taxlaw-2864	238	80	business	business	NOUN
taxlaw-2864	238	81	would	would	AUX
taxlaw-2864	238	82	be	be	AUX
taxlaw-2864	238	83	his	his	PRON
taxlaw-2864	238	84	skill	skill	NOUN
taxlaw-2864	238	85	,	,	PUNCT
taxlaw-2864	238	86	whereas	whereas	SCONJ
taxlaw-2864	238	87	the	the	DET
taxlaw-2864	238	88	income	income	NOUN
taxlaw-2864	238	89	earned	earn	VERB
taxlaw-2864	238	90	by	by	ADP
taxlaw-2864	238	91	a	a	DET
taxlaw-2864	238	92	real	real	ADJ
taxlaw-2864	238	93	estate	estate	NOUN
taxlaw-2864	238	94	investor	investor	NOUN
taxlaw-2864	238	95	might	might	AUX
taxlaw-2864	238	96	qualify	qualify	VERB
taxlaw-2864	238	97	for	for	ADP
taxlaw-2864	238	98	the	the	DET
taxlaw-2864	238	99	deduction	deduction	NOUN
taxlaw-2864	238	100	.	.	PUNCT
taxlaw-2864	239	1	in	in	ADP
taxlaw-2864	239	2	essence	essence	NOUN
taxlaw-2864	239	3	,	,	PUNCT
taxlaw-2864	239	4	by	by	ADP
taxlaw-2864	239	5	carving	carve	VERB
taxlaw-2864	239	6	out	out	ADP
taxlaw-2864	239	7	specified	specified	ADJ
taxlaw-2864	239	8	service	service	NOUN
taxlaw-2864	239	9	businesses	business	NOUN
taxlaw-2864	239	10	from	from	ADP
taxlaw-2864	239	11	the	the	DET
taxlaw-2864	239	12	application	application	NOUN
taxlaw-2864	239	13	of	of	ADP
taxlaw-2864	239	14	§	§	PROPN
taxlaw-2864	239	15	199a	199a	PROPN
taxlaw-2864	239	16	,	,	PUNCT
taxlaw-2864	239	17	congress	congress	PROPN
taxlaw-2864	239	18	drew	draw	VERB
taxlaw-2864	239	19	another	another	DET
taxlaw-2864	239	20	line	line	NOUN
taxlaw-2864	239	21	in	in	ADP
taxlaw-2864	239	22	the	the	DET
taxlaw-2864	239	23	sand	sand	NOUN
taxlaw-2864	239	24	between	between	ADP
taxlaw-2864	239	25	labor	labor	NOUN
taxlaw-2864	239	26	and	and	CCONJ
taxlaw-2864	239	27	nonlabor	nonlabor	PROPN
taxlaw-2864	239	28	income	income	PROPN
taxlaw-2864	239	29	.	.	PUNCT
taxlaw-2864	240	1	those	those	DET
taxlaw-2864	240	2	businesses	business	NOUN
taxlaw-2864	240	3	owners	owner	NOUN
taxlaw-2864	240	4	that	that	PRON
taxlaw-2864	240	5	primarily	primarily	ADV
taxlaw-2864	240	6	provide	provide	VERB
taxlaw-2864	240	7	services	service	NOUN
taxlaw-2864	240	8	(	(	PUNCT
taxlaw-2864	240	9	a	a	DET
taxlaw-2864	240	10	term	term	NOUN
taxlaw-2864	240	11	crudely	crudely	ADV
taxlaw-2864	240	12	defined	define	VERB
taxlaw-2864	240	13	by	by	ADP
taxlaw-2864	240	14	the	the	DET
taxlaw-2864	240	15	statute65	statute65	NOUN
taxlaw-2864	240	16	)	)	PUNCT
taxlaw-2864	240	17	are	be	AUX
taxlaw-2864	240	18	not	not	PART
taxlaw-2864	240	19	favored	favor	VERB
taxlaw-2864	240	20	by	by	ADP
taxlaw-2864	240	21	the	the	DET
taxlaw-2864	240	22	deduction	deduction	NOUN
taxlaw-2864	240	23	,	,	PUNCT
taxlaw-2864	240	24	while	while	SCONJ
taxlaw-2864	240	25	those	those	DET
taxlaw-2864	240	26	that	that	PRON
taxlaw-2864	240	27	derive	derive	VERB
taxlaw-2864	240	28	income	income	NOUN
taxlaw-2864	240	29	in	in	ADP
taxlaw-2864	240	30	other	other	ADJ
taxlaw-2864	240	31	ways	way	NOUN
taxlaw-2864	240	32	—	—	PUNCT
taxlaw-2864	240	33	real	real	ADJ
taxlaw-2864	240	34	property	property	NOUN
taxlaw-2864	240	35	ownership	ownership	NOUN
taxlaw-2864	240	36	,	,	PUNCT
taxlaw-2864	240	37	for	for	ADP
taxlaw-2864	240	38	example	example	NOUN
taxlaw-2864	240	39	—	—	PUNCT
taxlaw-2864	240	40	will	will	AUX
taxlaw-2864	240	41	reap	reap	VERB
taxlaw-2864	240	42	its	its	PRON
taxlaw-2864	240	43	benefits.66	benefits.66	NOUN
taxlaw-2864	240	44	c.	c.	NOUN
taxlaw-2864	240	45	income	income	NOUN
taxlaw-2864	240	46	derived	derive	VERB
taxlaw-2864	240	47	from	from	ADP
taxlaw-2864	240	48	investments	investment	NOUN
taxlaw-2864	240	49	most	most	ADJ
taxlaw-2864	240	50	investment	investment	NOUN
taxlaw-2864	240	51	income	income	NOUN
taxlaw-2864	240	52	endures	endure	VERB
taxlaw-2864	240	53	a	a	DET
taxlaw-2864	240	54	similarly	similarly	ADV
taxlaw-2864	240	55	moderate	moderate	ADJ
taxlaw-2864	240	56	amount	amount	NOUN
taxlaw-2864	240	57	of	of	ADP
taxlaw-2864	240	58	tax	tax	NOUN
taxlaw-2864	240	59	.	.	PUNCT
taxlaw-2864	241	1	for	for	ADP
taxlaw-2864	241	2	example	example	NOUN
taxlaw-2864	241	3	,	,	PUNCT
taxlaw-2864	241	4	$	$	SYM
taxlaw-2864	241	5	100,000	100,000	NUM
taxlaw-2864	241	6	of	of	ADP
taxlaw-2864	241	7	interest	interest	NOUN
taxlaw-2864	241	8	income	income	NOUN
taxlaw-2864	241	9	earned	earn	VERB
taxlaw-2864	241	10	on	on	ADP
taxlaw-2864	241	11	a	a	DET
taxlaw-2864	241	12	bond	bond	NOUN
taxlaw-2864	241	13	portfolio	portfolio	NOUN
taxlaw-2864	241	14	would	would	AUX
taxlaw-2864	241	15	be	be	AUX
taxlaw-2864	241	16	taxed	tax	VERB
taxlaw-2864	241	17	at	at	ADP
taxlaw-2864	241	18	the	the	DET
taxlaw-2864	241	19	same	same	ADJ
taxlaw-2864	241	20	rate	rate	NOUN
taxlaw-2864	241	21	as	as	ADP
taxlaw-2864	241	22	$	$	SYM
taxlaw-2864	241	23	100,000	100,000	NUM
taxlaw-2864	241	24	of	of	ADP
taxlaw-2864	241	25	wages	wage	NOUN
taxlaw-2864	241	26	,	,	PUNCT
taxlaw-2864	241	27	but	but	CCONJ
taxlaw-2864	241	28	there	there	PRON
taxlaw-2864	241	29	would	would	AUX
taxlaw-2864	241	30	be	be	AUX
taxlaw-2864	241	31	no	no	DET
taxlaw-2864	241	32	additional	additional	ADJ
taxlaw-2864	241	33	payroll	payroll	NOUN
taxlaw-2864	241	34	tax	tax	NOUN
taxlaw-2864	241	35	levied	levy	VERB
taxlaw-2864	241	36	on	on	ADP
taxlaw-2864	241	37	the	the	DET
taxlaw-2864	241	38	bonds	bond	NOUN
taxlaw-2864	241	39	.	.	PUNCT
taxlaw-2864	242	1	in	in	ADP
taxlaw-2864	242	2	the	the	DET
taxlaw-2864	242	3	case	case	NOUN
taxlaw-2864	242	4	of	of	ADP
taxlaw-2864	242	5	so	so	ADV
taxlaw-2864	242	6	-	-	PUNCT
taxlaw-2864	242	7	called	call	VERB
taxlaw-2864	242	8	qualified	qualified	PROPN
taxlaw-2864	242	9	dividends,67	dividends,67	PROPN
taxlaw-2864	242	10	investment	investment	NOUN
taxlaw-2864	242	11	profits	profit	NOUN
taxlaw-2864	242	12	enjoy	enjoy	VERB
taxlaw-2864	242	13	an	an	DET
taxlaw-2864	242	14	even	even	ADV
taxlaw-2864	242	15	lower	low	ADJ
taxlaw-2864	242	16	tax	tax	NOUN
taxlaw-2864	242	17	rate	rate	NOUN
taxlaw-2864	242	18	of	of	ADP
taxlaw-2864	242	19	just	just	ADV
taxlaw-2864	242	20	20	20	NUM
taxlaw-2864	242	21	percent.68	percent.68	NOUN
taxlaw-2864	242	22	taxpayers	taxpayer	NOUN
taxlaw-2864	242	23	with	with	ADP
taxlaw-2864	242	24	investment	investment	NOUN
taxlaw-2864	242	25	income	income	NOUN
taxlaw-2864	242	26	over	over	ADP
taxlaw-2864	242	27	a	a	DET
taxlaw-2864	242	28	certain	certain	ADJ
taxlaw-2864	242	29	threshold	threshold	NOUN
taxlaw-2864	242	30	may	may	AUX
taxlaw-2864	242	31	face	face	VERB
taxlaw-2864	242	32	an	an	DET
taxlaw-2864	242	33	additional	additional	ADJ
taxlaw-2864	242	34	3.8	3.8	NUM
taxlaw-2864	242	35	percent	percent	NOUN
taxlaw-2864	242	36	investment	investment	NOUN
taxlaw-2864	242	37	income	income	NOUN
taxlaw-2864	242	38	tax,69	tax,69	NOUN
taxlaw-2864	243	1	but	but	CCONJ
taxlaw-2864	243	2	the	the	DET
taxlaw-2864	243	3	total	total	ADJ
taxlaw-2864	243	4	tax	tax	NOUN
taxlaw-2864	243	5	rate	rate	NOUN
taxlaw-2864	243	6	on	on	ADP
taxlaw-2864	243	7	investment	investment	NOUN
taxlaw-2864	243	8	income	income	NOUN
taxlaw-2864	243	9	for	for	ADP
taxlaw-2864	243	10	those	those	DET
taxlaw-2864	243	11	taxpayers	taxpayer	NOUN
taxlaw-2864	243	12	will	will	AUX
taxlaw-2864	243	13	generally	generally	ADV
taxlaw-2864	243	14	be	be	AUX
taxlaw-2864	243	15	far	far	ADV
taxlaw-2864	243	16	lower	low	ADJ
taxlaw-2864	243	17	than	than	ADP
taxlaw-2864	243	18	that	that	PRON
taxlaw-2864	243	19	on	on	ADP
taxlaw-2864	243	20	labor	labor	NOUN
taxlaw-2864	243	21	income	income	NOUN
taxlaw-2864	243	22	.	.	PUNCT
taxlaw-2864	244	1	to	to	PART
taxlaw-2864	244	2	illustrate	illustrate	VERB
taxlaw-2864	244	3	this	this	DET
taxlaw-2864	244	4	difference	difference	NOUN
taxlaw-2864	244	5	,	,	PUNCT
taxlaw-2864	244	6	consider	consider	VERB
taxlaw-2864	244	7	a	a	DET
taxlaw-2864	244	8	taxpayer	taxpayer	NOUN
taxlaw-2864	244	9	who	who	PRON
taxlaw-2864	244	10	earns	earn	VERB
taxlaw-2864	244	11	$	$	SYM
taxlaw-2864	244	12	100,000	100,000	NUM
taxlaw-2864	244	13	of	of	ADP
taxlaw-2864	244	14	additional	additional	ADJ
taxlaw-2864	244	15	wage	wage	NOUN
taxlaw-2864	244	16	income	income	NOUN
taxlaw-2864	244	17	and	and	CCONJ
taxlaw-2864	244	18	who	who	PRON
taxlaw-2864	244	19	is	be	AUX
taxlaw-2864	244	20	in	in	ADP
taxlaw-2864	244	21	the	the	DET
taxlaw-2864	244	22	highest	high	ADJ
taxlaw-2864	244	23	marginal	marginal	ADJ
taxlaw-2864	244	24	income	income	NOUN
taxlaw-2864	244	25	tax	tax	NOUN
taxlaw-2864	244	26	bracket	bracket	NOUN
taxlaw-2864	244	27	(	(	PUNCT
taxlaw-2864	244	28	37	37	NUM
taxlaw-2864	244	29	percent	percent	NOUN
taxlaw-2864	244	30	)	)	PUNCT
taxlaw-2864	244	31	.	.	PUNCT
taxlaw-2864	245	1	this	this	DET
taxlaw-2864	245	2	taxpayer	taxpayer	NOUN
taxlaw-2864	245	3	will	will	AUX
taxlaw-2864	245	4	pay	pay	VERB
taxlaw-2864	245	5	income	income	NOUN
taxlaw-2864	245	6	tax	tax	NOUN
taxlaw-2864	245	7	of	of	ADP
taxlaw-2864	245	8	$	$	SYM
taxlaw-2864	245	9	37,000	37,000	NUM
taxlaw-2864	245	10	—	—	PUNCT
taxlaw-2864	245	11	plus	plus	CCONJ
taxlaw-2864	245	12	payroll	payroll	NOUN
taxlaw-2864	245	13	taxes	taxis	NOUN
taxlaw-2864	245	14	.	.	PUNCT
taxlaw-2864	246	1	but	but	CCONJ
taxlaw-2864	246	2	if	if	SCONJ
taxlaw-2864	246	3	that	that	DET
taxlaw-2864	246	4	same	same	ADJ
taxlaw-2864	246	5	taxpayer	taxpayer	NOUN
taxlaw-2864	246	6	instead	instead	ADV
taxlaw-2864	246	7	earns	earn	VERB
taxlaw-2864	246	8	$	$	SYM
taxlaw-2864	246	9	100,000	100,000	NUM
taxlaw-2864	246	10	in	in	ADP
taxlaw-2864	246	11	qualified	qualified	ADJ
taxlaw-2864	246	12	dividends	dividend	NOUN
taxlaw-2864	246	13	from	from	ADP
taxlaw-2864	246	14	a	a	DET
taxlaw-2864	246	15	public	public	ADJ
taxlaw-2864	246	16	company	company	NOUN
taxlaw-2864	246	17	,	,	PUNCT
taxlaw-2864	246	18	she	she	PRON
taxlaw-2864	246	19	would	would	AUX
taxlaw-2864	246	20	owe	owe	VERB
taxlaw-2864	246	21	at	at	ADP
taxlaw-2864	246	22	most	most	ADV
taxlaw-2864	246	23	$	$	SYM
taxlaw-2864	246	24	23,800	23,800	NUM
taxlaw-2864	246	25	of	of	ADP
taxlaw-2864	246	26	tax	tax	NOUN
taxlaw-2864	246	27	on	on	ADP
taxlaw-2864	246	28	those	those	DET
taxlaw-2864	246	29	dividends	dividend	NOUN
taxlaw-2864	246	30	,	,	PUNCT
taxlaw-2864	246	31	a	a	DET
taxlaw-2864	246	32	tax	tax	NOUN
taxlaw-2864	246	33	rate	rate	NOUN
taxlaw-2864	246	34	of	of	ADP
taxlaw-2864	246	35	just	just	ADV
taxlaw-2864	246	36	23.8	23.8	NUM
taxlaw-2864	246	37	percent	percent	NOUN
taxlaw-2864	246	38	.	.	PUNCT
taxlaw-2864	247	1	d.	d.	PROPN
taxlaw-2864	247	2	income	income	PROPN
taxlaw-2864	247	3	derived	derive	VERB
taxlaw-2864	247	4	from	from	ADP
taxlaw-2864	247	5	capital	capital	NOUN
taxlaw-2864	247	6	gains	gain	NOUN
taxlaw-2864	247	7	finally	finally	ADV
taxlaw-2864	247	8	,	,	PUNCT
taxlaw-2864	247	9	compared	compare	VERB
taxlaw-2864	247	10	to	to	ADP
taxlaw-2864	247	11	income	income	NOUN
taxlaw-2864	247	12	from	from	ADP
taxlaw-2864	247	13	labor	labor	NOUN
taxlaw-2864	247	14	,	,	PUNCT
taxlaw-2864	247	15	business	business	NOUN
taxlaw-2864	247	16	profits	profit	NOUN
taxlaw-2864	247	17	,	,	PUNCT
taxlaw-2864	247	18	or	or	CCONJ
taxlaw-2864	247	19	investments	investment	NOUN
taxlaw-2864	247	20	,	,	PUNCT
taxlaw-2864	247	21	capital	capital	NOUN
taxlaw-2864	247	22	gains	gain	VERB
taxlaw-2864	247	23	62	62	NUM
taxlaw-2864	247	24	the	the	DET
taxlaw-2864	247	25	taxable	taxable	ADJ
taxlaw-2864	247	26	income	income	NOUN
taxlaw-2864	247	27	thresholds	threshold	NOUN
taxlaw-2864	247	28	are	be	AUX
taxlaw-2864	247	29	currently	currently	ADV
taxlaw-2864	247	30	$	$	SYM
taxlaw-2864	247	31	157,500	157,500	NUM
taxlaw-2864	247	32	for	for	ADP
taxlaw-2864	247	33	single	single	ADJ
taxlaw-2864	247	34	taxpayers	taxpayer	NOUN
taxlaw-2864	247	35	and	and	CCONJ
taxlaw-2864	247	36	$	$	SYM
taxlaw-2864	247	37	315,000	315,000	NUM
taxlaw-2864	247	38	for	for	ADP
taxlaw-2864	247	39	married	married	ADJ
taxlaw-2864	247	40	taxpayers	taxpayer	NOUN
taxlaw-2864	247	41	filing	file	VERB
taxlaw-2864	247	42	joint	joint	ADJ
taxlaw-2864	247	43	returns	return	NOUN
taxlaw-2864	247	44	and	and	CCONJ
taxlaw-2864	247	45	are	be	AUX
taxlaw-2864	247	46	annually	annually	ADV
taxlaw-2864	247	47	adjusted	adjust	VERB
taxlaw-2864	247	48	for	for	ADP
taxlaw-2864	247	49	inflation	inflation	NOUN
taxlaw-2864	247	50	.	.	PUNCT
taxlaw-2864	248	1	see	see	VERB
taxlaw-2864	248	2	i.r.c	i.r.c	NOUN
taxlaw-2864	248	3	.	.	PUNCT
taxlaw-2864	249	1	§	§	PROPN
taxlaw-2864	249	2	199a(e)(2)(a	199a(e)(2)(a	NUM
taxlaw-2864	249	3	)	)	PUNCT
taxlaw-2864	249	4	,	,	PUNCT
taxlaw-2864	249	5	(	(	PUNCT
taxlaw-2864	249	6	b	b	NOUN
taxlaw-2864	249	7	)	)	PUNCT
taxlaw-2864	249	8	.	.	PUNCT
taxlaw-2864	250	1	63	63	NUM
taxlaw-2864	250	2	additional	additional	ADJ
taxlaw-2864	250	3	limitations	limitation	NOUN
taxlaw-2864	250	4	also	also	ADV
taxlaw-2864	250	5	apply	apply	VERB
taxlaw-2864	250	6	to	to	ADP
taxlaw-2864	250	7	taxpayers	taxpayer	NOUN
taxlaw-2864	250	8	above	above	ADP
taxlaw-2864	250	9	the	the	DET
taxlaw-2864	250	10	income	income	NOUN
taxlaw-2864	250	11	threshold	threshold	NOUN
taxlaw-2864	250	12	based	base	VERB
taxlaw-2864	250	13	on	on	ADP
taxlaw-2864	250	14	the	the	DET
taxlaw-2864	250	15	amount	amount	NOUN
taxlaw-2864	250	16	of	of	ADP
taxlaw-2864	250	17	w-2	w-2	NOUN
taxlaw-2864	250	18	wages	wage	NOUN
taxlaw-2864	250	19	paid	pay	VERB
taxlaw-2864	250	20	by	by	ADP
taxlaw-2864	250	21	the	the	DET
taxlaw-2864	250	22	business	business	NOUN
taxlaw-2864	250	23	and/or	and/or	CCONJ
taxlaw-2864	250	24	by	by	ADP
taxlaw-2864	250	25	the	the	DET
taxlaw-2864	250	26	amount	amount	NOUN
taxlaw-2864	250	27	of	of	ADP
taxlaw-2864	250	28	depreciable	depreciable	ADJ
taxlaw-2864	250	29	business	business	NOUN
taxlaw-2864	250	30	property	property	NOUN
taxlaw-2864	250	31	held	hold	VERB
taxlaw-2864	250	32	by	by	ADP
taxlaw-2864	250	33	the	the	DET
taxlaw-2864	250	34	business	business	NOUN
taxlaw-2864	250	35	.	.	PUNCT
taxlaw-2864	251	1	i.r.c	i.r.c	NOUN
taxlaw-2864	251	2	.	.	PUNCT
taxlaw-2864	252	1	§	§	PROPN
taxlaw-2864	252	2	199a(b)(2)–(3	199a(b)(2)–(3	NUM
taxlaw-2864	252	3	)	)	PUNCT
taxlaw-2864	252	4	.	.	PUNCT
taxlaw-2864	253	1	64	64	NUM
taxlaw-2864	253	2	i.r.c	i.r.c	NOUN
taxlaw-2864	253	3	.	.	PUNCT
taxlaw-2864	254	1	§	§	PROPN
taxlaw-2864	254	2	199a(d)(1)–(3	199a(d)(1)–(3	PROPN
taxlaw-2864	254	3	)	)	PUNCT
taxlaw-2864	254	4	.	.	PUNCT
taxlaw-2864	255	1	65	65	NUM
taxlaw-2864	255	2	politics	politic	NOUN
taxlaw-2864	255	3	likely	likely	ADV
taxlaw-2864	255	4	caused	cause	VERB
taxlaw-2864	255	5	certain	certain	ADJ
taxlaw-2864	255	6	industries	industry	NOUN
taxlaw-2864	255	7	to	to	PART
taxlaw-2864	255	8	be	be	AUX
taxlaw-2864	255	9	designated	designate	VERB
taxlaw-2864	255	10	as	as	ADP
taxlaw-2864	255	11	inside	inside	ADV
taxlaw-2864	255	12	or	or	CCONJ
taxlaw-2864	255	13	outside	outside	ADP
taxlaw-2864	255	14	the	the	DET
taxlaw-2864	255	15	scope	scope	NOUN
taxlaw-2864	255	16	of	of	ADP
taxlaw-2864	255	17	the	the	DET
taxlaw-2864	255	18	specified	specify	VERB
taxlaw-2864	255	19	service	service	NOUN
taxlaw-2864	255	20	trade	trade	NOUN
taxlaw-2864	255	21	or	or	CCONJ
taxlaw-2864	255	22	business	business	NOUN
taxlaw-2864	255	23	definition	definition	NOUN
taxlaw-2864	255	24	.	.	PUNCT
taxlaw-2864	256	1	for	for	ADP
taxlaw-2864	256	2	example	example	NOUN
taxlaw-2864	256	3	,	,	PUNCT
taxlaw-2864	256	4	architects	architect	NOUN
taxlaw-2864	256	5	and	and	CCONJ
taxlaw-2864	256	6	engineers	engineer	NOUN
taxlaw-2864	256	7	were	be	AUX
taxlaw-2864	256	8	in	in	ADP
taxlaw-2864	256	9	the	the	DET
taxlaw-2864	256	10	originally	originally	ADV
taxlaw-2864	256	11	proposed	propose	VERB
taxlaw-2864	256	12	version	version	NOUN
taxlaw-2864	256	13	of	of	ADP
taxlaw-2864	256	14	§	§	NOUN
taxlaw-2864	256	15	199a	199a	NOUN
taxlaw-2864	256	16	but	but	CCONJ
taxlaw-2864	256	17	were	be	AUX
taxlaw-2864	256	18	(	(	PUNCT
taxlaw-2864	256	19	mysteriously	mysteriously	ADV
taxlaw-2864	256	20	)	)	PUNCT
taxlaw-2864	256	21	excluded	exclude	VERB
taxlaw-2864	256	22	from	from	ADP
taxlaw-2864	256	23	the	the	DET
taxlaw-2864	256	24	final	final	ADJ
taxlaw-2864	256	25	version	version	NOUN
taxlaw-2864	256	26	.	.	PUNCT
taxlaw-2864	257	1	see	see	VERB
taxlaw-2864	257	2	daniel	daniel	PROPN
taxlaw-2864	257	3	shaviro	shaviro	PROPN
taxlaw-2864	257	4	,	,	PUNCT
taxlaw-2864	257	5	evaluating	evaluate	VERB
taxlaw-2864	257	6	the	the	DET
taxlaw-2864	257	7	new	new	ADJ
taxlaw-2864	257	8	u.s	u.s	PROPN
taxlaw-2864	257	9	.	.	PROPN
taxlaw-2864	257	10	passthrough	passthrough	PROPN
taxlaw-2864	257	11	rates	rate	NOUN
taxlaw-2864	257	12	,	,	PUNCT
taxlaw-2864	257	13	1	1	NUM
taxlaw-2864	257	14	brit	brit	NOUN
taxlaw-2864	257	15	.	.	PUNCT
taxlaw-2864	258	1	tax	tax	NOUN
taxlaw-2864	258	2	rev	rev	PROPN
taxlaw-2864	258	3	.	.	PROPN
taxlaw-2864	258	4	49	49	NUM
taxlaw-2864	258	5	,	,	PUNCT
taxlaw-2864	258	6	at	at	ADP
taxlaw-2864	258	7	60	60	NUM
taxlaw-2864	258	8	,	,	PUNCT
taxlaw-2864	258	9	64	64	NUM
taxlaw-2864	258	10	(	(	PUNCT
taxlaw-2864	258	11	2018	2018	NUM
taxlaw-2864	258	12	)	)	PUNCT
taxlaw-2864	258	13	.	.	PUNCT
taxlaw-2864	259	1	66	66	NUM
taxlaw-2864	260	1	i	i	PRON
taxlaw-2864	260	2	d.	d.	PROPN
taxlaw-2864	260	3	at	at	ADP
taxlaw-2864	260	4	51	51	NUM
taxlaw-2864	260	5	(	(	PUNCT
taxlaw-2864	260	6	“	"	PUNCT
taxlaw-2864	260	7	the	the	DET
taxlaw-2864	260	8	likes	like	NOUN
taxlaw-2864	260	9	of	of	ADP
taxlaw-2864	260	10	real	real	ADJ
taxlaw-2864	260	11	estate	estate	NOUN
taxlaw-2864	260	12	,	,	PUNCT
taxlaw-2864	260	13	oil	oil	NOUN
taxlaw-2864	260	14	and	and	CCONJ
taxlaw-2864	260	15	gas	gas	NOUN
taxlaw-2864	260	16	,	,	PUNCT
taxlaw-2864	260	17	manufacturing	manufacturing	NOUN
taxlaw-2864	260	18	,	,	PUNCT
taxlaw-2864	260	19	and	and	CCONJ
taxlaw-2864	260	20	retailing	retailing	NOUN
taxlaw-2864	260	21	are	be	AUX
taxlaw-2864	260	22	apparently	apparently	ADV
taxlaw-2864	260	23	‘	'	PUNCT
taxlaw-2864	260	24	good	good	ADJ
taxlaw-2864	260	25	’	'	PUNCT
taxlaw-2864	260	26	,	,	PUNCT
taxlaw-2864	260	27	while	while	SCONJ
taxlaw-2864	260	28	the	the	DET
taxlaw-2864	260	29	likes	like	NOUN
taxlaw-2864	260	30	of	of	ADP
taxlaw-2864	260	31	medicine	medicine	NOUN
taxlaw-2864	260	32	,	,	PUNCT
taxlaw-2864	260	33	law	law	NOUN
taxlaw-2864	260	34	,	,	PUNCT
taxlaw-2864	260	35	accounting	accounting	NOUN
taxlaw-2864	260	36	,	,	PUNCT
taxlaw-2864	260	37	consulting	consulting	NOUN
taxlaw-2864	260	38	,	,	PUNCT
taxlaw-2864	260	39	the	the	DET
taxlaw-2864	260	40	arts	art	NOUN
taxlaw-2864	260	41	,	,	PUNCT
taxlaw-2864	260	42	professional	professional	ADJ
taxlaw-2864	260	43	sports	sport	NOUN
taxlaw-2864	260	44	,	,	PUNCT
taxlaw-2864	260	45	and	and	CCONJ
taxlaw-2864	260	46	corporate	corporate	ADJ
taxlaw-2864	260	47	management	management	NOUN
taxlaw-2864	260	48	are	be	AUX
taxlaw-2864	260	49	apparently	apparently	ADV
taxlaw-2864	260	50	less	less	ADV
taxlaw-2864	260	51	good	good	ADJ
taxlaw-2864	260	52	,	,	PUNCT
taxlaw-2864	260	53	but	but	CCONJ
taxlaw-2864	260	54	one	one	PRON
taxlaw-2864	260	55	can	can	AUX
taxlaw-2864	260	56	not	not	PART
taxlaw-2864	260	57	quite	quite	ADV
taxlaw-2864	260	58	tell	tell	VERB
taxlaw-2864	260	59	why	why	SCONJ
taxlaw-2864	260	60	.	.	PUNCT
taxlaw-2864	260	61	”	"	PUNCT
taxlaw-2864	260	62	)	)	PUNCT
taxlaw-2864	260	63	.	.	PUNCT
taxlaw-2864	261	1	67	67	NUM
taxlaw-2864	261	2	a	a	DET
taxlaw-2864	261	3	“	"	PUNCT
taxlaw-2864	261	4	qualified	qualified	ADJ
taxlaw-2864	261	5	dividend	dividend	NOUN
taxlaw-2864	261	6	”	"	PUNCT
taxlaw-2864	261	7	is	be	AUX
taxlaw-2864	261	8	one	one	NUM
taxlaw-2864	261	9	that	that	PRON
taxlaw-2864	261	10	is	be	AUX
taxlaw-2864	261	11	paid	pay	VERB
taxlaw-2864	261	12	on	on	ADP
taxlaw-2864	261	13	stock	stock	NOUN
taxlaw-2864	261	14	in	in	ADP
taxlaw-2864	261	15	a	a	DET
taxlaw-2864	261	16	domestic	domestic	ADJ
taxlaw-2864	261	17	or	or	CCONJ
taxlaw-2864	261	18	qualified	qualified	ADJ
taxlaw-2864	261	19	foreign	foreign	ADJ
taxlaw-2864	261	20	company	company	NOUN
taxlaw-2864	261	21	and	and	CCONJ
taxlaw-2864	261	22	that	that	PRON
taxlaw-2864	261	23	meets	meet	VERB
taxlaw-2864	261	24	a	a	DET
taxlaw-2864	261	25	certain	certain	ADJ
taxlaw-2864	261	26	minimum	minimum	ADJ
taxlaw-2864	261	27	holding	holding	NOUN
taxlaw-2864	261	28	period	period	NOUN
taxlaw-2864	261	29	requirement	requirement	NOUN
taxlaw-2864	261	30	.	.	PUNCT
taxlaw-2864	262	1	i.r.c	i.r.c	PROPN
taxlaw-2864	262	2	.	.	PUNCT
taxlaw-2864	263	1	§	§	PROPN
taxlaw-2864	263	2	1(h)(11)(b	1(h)(11)(b	NUM
taxlaw-2864	263	3	)	)	PUNCT
taxlaw-2864	263	4	.	.	PUNCT
taxlaw-2864	264	1	68	68	NUM
taxlaw-2864	264	2	i.r.c	i.r.c	NOUN
taxlaw-2864	264	3	.	.	PUNCT
taxlaw-2864	265	1	§	§	PROPN
taxlaw-2864	265	2	1(h)(11)(a	1(h)(11)(a	NUM
taxlaw-2864	265	3	)	)	PUNCT
taxlaw-2864	265	4	.	.	PUNCT
taxlaw-2864	266	1	69	69	NUM
taxlaw-2864	266	2	see	see	VERB
taxlaw-2864	266	3	i.r.c	i.r.c	NOUN
taxlaw-2864	266	4	.	.	PUNCT
taxlaw-2864	267	1	§	§	PROPN
taxlaw-2864	267	2	1411	1411	NUM
taxlaw-2864	267	3	.	.	PUNCT
taxlaw-2864	267	4	12	12	NUM
taxlaw-2864	268	1	[	[	X
taxlaw-2864	268	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	268	3	columbia	columbia	PROPN
taxlaw-2864	268	4	journal	journal	PROPN
taxlaw-2864	268	5	of	of	ADP
taxlaw-2864	268	6	tax	tax	NOUN
taxlaw-2864	268	7	law	law	NOUN
taxlaw-2864	268	8	often	often	ADV
taxlaw-2864	268	9	sustain	sustain	VERB
taxlaw-2864	268	10	the	the	DET
taxlaw-2864	268	11	smallest	small	ADJ
taxlaw-2864	268	12	tax	tax	NOUN
taxlaw-2864	268	13	burden	burden	NOUN
taxlaw-2864	268	14	.	.	PUNCT
taxlaw-2864	269	1	for	for	ADP
taxlaw-2864	269	2	starters	starter	NOUN
taxlaw-2864	269	3	,	,	PUNCT
taxlaw-2864	269	4	capital	capital	NOUN
taxlaw-2864	269	5	gains	gain	NOUN
taxlaw-2864	269	6	are	be	AUX
taxlaw-2864	269	7	not	not	PART
taxlaw-2864	269	8	subject	subject	ADJ
taxlaw-2864	269	9	to	to	ADP
taxlaw-2864	269	10	payroll	payroll	NOUN
taxlaw-2864	269	11	taxes	taxis	NOUN
taxlaw-2864	269	12	and	and	CCONJ
taxlaw-2864	269	13	command	command	VERB
taxlaw-2864	269	14	preferential	preferential	ADJ
taxlaw-2864	269	15	rates	rate	NOUN
taxlaw-2864	269	16	far	far	ADV
taxlaw-2864	269	17	lower	low	ADJ
taxlaw-2864	269	18	than	than	ADP
taxlaw-2864	269	19	ordinary	ordinary	ADJ
taxlaw-2864	269	20	income	income	NOUN
taxlaw-2864	269	21	tax	tax	NOUN
taxlaw-2864	269	22	rates.70	rates.70	NOUN
taxlaw-2864	269	23	tax	tax	NOUN
taxlaw-2864	269	24	relief	relief	NOUN
taxlaw-2864	269	25	does	do	AUX
taxlaw-2864	269	26	not	not	PART
taxlaw-2864	269	27	end	end	VERB
taxlaw-2864	269	28	there	there	ADV
taxlaw-2864	269	29	,	,	PUNCT
taxlaw-2864	269	30	however	however	ADV
taxlaw-2864	269	31	;	;	PUNCT
taxlaw-2864	269	32	under	under	ADP
taxlaw-2864	269	33	the	the	DET
taxlaw-2864	269	34	code	code	NOUN
taxlaw-2864	269	35	,	,	PUNCT
taxlaw-2864	269	36	there	there	PRON
taxlaw-2864	269	37	are	be	VERB
taxlaw-2864	269	38	a	a	DET
taxlaw-2864	269	39	series	series	NOUN
taxlaw-2864	269	40	of	of	ADP
taxlaw-2864	269	41	provisions	provision	NOUN
taxlaw-2864	269	42	that	that	PRON
taxlaw-2864	269	43	serve	serve	VERB
taxlaw-2864	269	44	to	to	ADP
taxlaw-2864	269	45	alleviate;71	alleviate;71	PROPN
taxlaw-2864	269	46	defer;72	defer;72	PROPN
taxlaw-2864	269	47	and	and	CCONJ
taxlaw-2864	269	48	,	,	PUNCT
taxlaw-2864	269	49	in	in	ADP
taxlaw-2864	269	50	some	some	DET
taxlaw-2864	269	51	cases	case	NOUN
taxlaw-2864	269	52	,	,	PUNCT
taxlaw-2864	269	53	entirely	entirely	ADV
taxlaw-2864	269	54	eliminate73	eliminate73	VERB
taxlaw-2864	269	55	capital	capital	NOUN
taxlaw-2864	269	56	gains	gain	NOUN
taxlaw-2864	269	57	.	.	PUNCT
taxlaw-2864	270	1	indeed	indeed	ADV
taxlaw-2864	270	2	,	,	PUNCT
taxlaw-2864	270	3	the	the	DET
taxlaw-2864	270	4	whole	whole	ADJ
taxlaw-2864	270	5	concept	concept	NOUN
taxlaw-2864	270	6	of	of	ADP
taxlaw-2864	270	7	realization	realization	NOUN
taxlaw-2864	270	8	,	,	PUNCT
taxlaw-2864	270	9	a	a	DET
taxlaw-2864	270	10	central	central	ADJ
taxlaw-2864	270	11	bedrock	bedrock	NOUN
taxlaw-2864	270	12	of	of	ADP
taxlaw-2864	270	13	code	code	NOUN
taxlaw-2864	270	14	§	§	PROPN
taxlaw-2864	270	15	1001	1001	NUM
taxlaw-2864	270	16	,	,	PUNCT
taxlaw-2864	270	17	constitutes	constitute	VERB
taxlaw-2864	270	18	a	a	DET
taxlaw-2864	270	19	significant	significant	ADJ
taxlaw-2864	270	20	departure	departure	NOUN
taxlaw-2864	270	21	from	from	ADP
taxlaw-2864	270	22	the	the	DET
taxlaw-2864	270	23	conceptual	conceptual	ADJ
taxlaw-2864	270	24	purity	purity	NOUN
taxlaw-2864	270	25	denoted	denote	VERB
taxlaw-2864	270	26	in	in	ADP
taxlaw-2864	270	27	code	code	NOUN
taxlaw-2864	270	28	§	§	PROPN
taxlaw-2864	270	29	61	61	NUM
taxlaw-2864	270	30	,	,	PUNCT
taxlaw-2864	270	31	in	in	ADP
taxlaw-2864	270	32	which	which	PRON
taxlaw-2864	270	33	all	all	DET
taxlaw-2864	270	34	annual	annual	ADJ
taxlaw-2864	270	35	wealth	wealth	NOUN
taxlaw-2864	270	36	accretions	accretion	NOUN
taxlaw-2864	270	37	ostensibly	ostensibly	ADV
taxlaw-2864	270	38	constitute	constitute	VERB
taxlaw-2864	270	39	income.74	income.74	NOUN
taxlaw-2864	270	40	to	to	PART
taxlaw-2864	270	41	illustrate	illustrate	VERB
taxlaw-2864	270	42	the	the	DET
taxlaw-2864	270	43	favoritism	favoritism	NOUN
taxlaw-2864	270	44	that	that	PRON
taxlaw-2864	270	45	congress	congress	PROPN
taxlaw-2864	270	46	has	have	AUX
taxlaw-2864	270	47	historically	historically	ADV
taxlaw-2864	270	48	bestowed	bestow	VERB
taxlaw-2864	270	49	upon	upon	SCONJ
taxlaw-2864	270	50	capital	capital	NOUN
taxlaw-2864	270	51	gains	gain	NOUN
taxlaw-2864	270	52	,	,	PUNCT
taxlaw-2864	270	53	consider	consider	VERB
taxlaw-2864	270	54	a	a	DET
taxlaw-2864	270	55	taxpayer	taxpayer	NOUN
taxlaw-2864	270	56	who	who	PRON
taxlaw-2864	270	57	purchased	purchase	VERB
taxlaw-2864	270	58	a	a	DET
taxlaw-2864	270	59	marketable	marketable	ADJ
taxlaw-2864	270	60	security	security	NOUN
taxlaw-2864	270	61	for	for	ADP
taxlaw-2864	270	62	$	$	SYM
taxlaw-2864	270	63	10,000	10,000	NUM
taxlaw-2864	270	64	that	that	PRON
taxlaw-2864	270	65	has	have	AUX
taxlaw-2864	270	66	gradually	gradually	ADV
taxlaw-2864	270	67	appreciated	appreciate	VERB
taxlaw-2864	270	68	over	over	ADP
taxlaw-2864	270	69	a	a	DET
taxlaw-2864	270	70	nine	nine	NUM
taxlaw-2864	270	71	-	-	PUNCT
taxlaw-2864	270	72	year	year	NOUN
taxlaw-2864	270	73	period	period	NOUN
taxlaw-2864	270	74	to	to	ADP
taxlaw-2864	270	75	$	$	SYM
taxlaw-2864	270	76	100,000	100,000	NUM
taxlaw-2864	270	77	.	.	PUNCT
taxlaw-2864	271	1	notwithstanding	notwithstanding	ADP
taxlaw-2864	271	2	the	the	DET
taxlaw-2864	271	3	security	security	NOUN
taxlaw-2864	271	4	’s	’s	PART
taxlaw-2864	271	5	annual	annual	ADJ
taxlaw-2864	271	6	increases	increase	NOUN
taxlaw-2864	271	7	in	in	ADP
taxlaw-2864	271	8	fair	fair	ADJ
taxlaw-2864	271	9	market	market	NOUN
taxlaw-2864	271	10	value	value	NOUN
taxlaw-2864	271	11	,	,	PUNCT
taxlaw-2864	271	12	the	the	DET
taxlaw-2864	271	13	taxpayer	taxpayer	NOUN
taxlaw-2864	271	14	does	do	AUX
taxlaw-2864	271	15	not	not	PART
taxlaw-2864	271	16	have	have	VERB
taxlaw-2864	271	17	to	to	PART
taxlaw-2864	271	18	bear	bear	VERB
taxlaw-2864	271	19	any	any	DET
taxlaw-2864	271	20	income	income	NOUN
taxlaw-2864	271	21	tax	tax	NOUN
taxlaw-2864	271	22	on	on	ADP
taxlaw-2864	271	23	that	that	DET
taxlaw-2864	271	24	appreciation	appreciation	NOUN
taxlaw-2864	271	25	.	.	PUNCT
taxlaw-2864	272	1	furthermore	furthermore	ADV
taxlaw-2864	272	2	,	,	PUNCT
taxlaw-2864	272	3	if	if	SCONJ
taxlaw-2864	272	4	the	the	DET
taxlaw-2864	272	5	taxpayer	taxpayer	NOUN
taxlaw-2864	272	6	sells	sell	VERB
taxlaw-2864	272	7	the	the	DET
taxlaw-2864	272	8	security	security	NOUN
taxlaw-2864	272	9	,	,	PUNCT
taxlaw-2864	272	10	the	the	DET
taxlaw-2864	272	11	$	$	SYM
taxlaw-2864	272	12	90,000	90,000	NUM
taxlaw-2864	272	13	of	of	ADP
taxlaw-2864	272	14	gain	gain	NOUN
taxlaw-2864	272	15	will	will	AUX
taxlaw-2864	272	16	be	be	AUX
taxlaw-2864	272	17	taxed	tax	VERB
taxlaw-2864	272	18	—	—	PUNCT
taxlaw-2864	272	19	but	but	CCONJ
taxlaw-2864	272	20	at	at	ADP
taxlaw-2864	272	21	tax	tax	NOUN
taxlaw-2864	272	22	rates	rate	NOUN
taxlaw-2864	272	23	far	far	ADV
taxlaw-2864	272	24	lower	low	ADJ
taxlaw-2864	272	25	than	than	ADP
taxlaw-2864	272	26	those	those	PRON
taxlaw-2864	272	27	that	that	PRON
taxlaw-2864	272	28	apply	apply	VERB
taxlaw-2864	272	29	to	to	ADP
taxlaw-2864	272	30	labor	labor	NOUN
taxlaw-2864	272	31	income	income	NOUN
taxlaw-2864	272	32	or	or	CCONJ
taxlaw-2864	272	33	business	business	NOUN
taxlaw-2864	272	34	income.75	income.75	PROPN
taxlaw-2864	272	35	for	for	ADP
taxlaw-2864	272	36	example	example	NOUN
taxlaw-2864	272	37	,	,	PUNCT
taxlaw-2864	272	38	a	a	DET
taxlaw-2864	272	39	taxpayer	taxpayer	NOUN
taxlaw-2864	272	40	in	in	ADP
taxlaw-2864	272	41	the	the	DET
taxlaw-2864	272	42	highest	high	ADJ
taxlaw-2864	272	43	marginal	marginal	ADJ
taxlaw-2864	272	44	tax	tax	NOUN
taxlaw-2864	272	45	bracket	bracket	NOUN
taxlaw-2864	272	46	for	for	ADP
taxlaw-2864	272	47	ordinary	ordinary	ADJ
taxlaw-2864	272	48	income	income	NOUN
taxlaw-2864	272	49	(	(	PUNCT
taxlaw-2864	272	50	37	37	NUM
taxlaw-2864	272	51	percent	percent	NOUN
taxlaw-2864	272	52	)	)	PUNCT
taxlaw-2864	272	53	will	will	AUX
taxlaw-2864	272	54	face	face	VERB
taxlaw-2864	272	55	a	a	DET
taxlaw-2864	272	56	20	20	NUM
taxlaw-2864	272	57	percent	percent	NOUN
taxlaw-2864	272	58	capital	capital	NOUN
taxlaw-2864	272	59	gains	gain	NOUN
taxlaw-2864	272	60	rate	rate	NOUN
taxlaw-2864	272	61	under	under	ADP
taxlaw-2864	272	62	§	§	PROPN
taxlaw-2864	272	63	1	1	NUM
taxlaw-2864	272	64	of	of	ADP
taxlaw-2864	272	65	the	the	DET
taxlaw-2864	272	66	code	code	NOUN
taxlaw-2864	272	67	,	,	PUNCT
taxlaw-2864	272	68	with	with	ADP
taxlaw-2864	272	69	a	a	DET
taxlaw-2864	272	70	possible	possible	ADJ
taxlaw-2864	272	71	additional	additional	ADJ
taxlaw-2864	272	72	tax	tax	NOUN
taxlaw-2864	272	73	of	of	ADP
taxlaw-2864	272	74	3.8	3.8	NUM
taxlaw-2864	272	75	percent,76	percent,76	ADJ
taxlaw-2864	272	76	for	for	ADP
taxlaw-2864	272	77	a	a	DET
taxlaw-2864	272	78	combined	combine	VERB
taxlaw-2864	272	79	rate	rate	NOUN
taxlaw-2864	272	80	of	of	ADP
taxlaw-2864	272	81	23.8	23.8	NUM
taxlaw-2864	272	82	percent	percent	NOUN
taxlaw-2864	272	83	.	.	PUNCT
taxlaw-2864	273	1	furthermore	furthermore	ADV
taxlaw-2864	273	2	,	,	PUNCT
taxlaw-2864	273	3	if	if	SCONJ
taxlaw-2864	273	4	the	the	DET
taxlaw-2864	273	5	security	security	NOUN
taxlaw-2864	273	6	is	be	AUX
taxlaw-2864	273	7	acquired	acquire	VERB
taxlaw-2864	273	8	by	by	ADP
taxlaw-2864	273	9	or	or	CCONJ
taxlaw-2864	273	10	passes	pass	VERB
taxlaw-2864	273	11	to	to	ADP
taxlaw-2864	273	12	another	another	PRON
taxlaw-2864	273	13	by	by	ADP
taxlaw-2864	273	14	reason	reason	NOUN
taxlaw-2864	273	15	of	of	ADP
taxlaw-2864	273	16	the	the	DET
taxlaw-2864	273	17	taxpayers	taxpayer	NOUN
taxlaw-2864	273	18	’	’	PART
taxlaw-2864	273	19	death	death	NOUN
taxlaw-2864	273	20	,	,	PUNCT
taxlaw-2864	273	21	the	the	DET
taxlaw-2864	273	22	$	$	SYM
taxlaw-2864	273	23	90,000	90,000	NUM
taxlaw-2864	273	24	of	of	ADP
taxlaw-2864	273	25	capital	capital	NOUN
taxlaw-2864	273	26	gains	gain	NOUN
taxlaw-2864	273	27	will	will	AUX
taxlaw-2864	273	28	never	never	ADV
taxlaw-2864	273	29	be	be	AUX
taxlaw-2864	273	30	subject	subject	ADJ
taxlaw-2864	273	31	to	to	ADP
taxlaw-2864	273	32	income	income	NOUN
taxlaw-2864	273	33	tax.77	tax.77	NOUN
taxlaw-2864	273	34	2	2	X
taxlaw-2864	273	35	.	.	PUNCT
taxlaw-2864	274	1	rationales	rationale	NOUN
taxlaw-2864	274	2	underpinning	underpin	VERB
taxlaw-2864	274	3	distinct	distinct	ADJ
taxlaw-2864	274	4	tax	tax	NOUN
taxlaw-2864	274	5	treatments	treatment	NOUN
taxlaw-2864	274	6	clearly	clearly	ADV
taxlaw-2864	274	7	,	,	PUNCT
taxlaw-2864	274	8	the	the	DET
taxlaw-2864	274	9	categorization	categorization	NOUN
taxlaw-2864	274	10	of	of	ADP
taxlaw-2864	274	11	income	income	NOUN
taxlaw-2864	274	12	under	under	ADP
taxlaw-2864	274	13	the	the	DET
taxlaw-2864	274	14	code	code	NOUN
taxlaw-2864	274	15	has	have	VERB
taxlaw-2864	274	16	important	important	ADJ
taxlaw-2864	274	17	tax	tax	NOUN
taxlaw-2864	274	18	consequences	consequence	NOUN
taxlaw-2864	274	19	.	.	PUNCT
taxlaw-2864	275	1	but	but	CCONJ
taxlaw-2864	275	2	are	be	AUX
taxlaw-2864	275	3	there	there	PRON
taxlaw-2864	275	4	compelling	compelling	ADJ
taxlaw-2864	275	5	justifications	justification	NOUN
taxlaw-2864	275	6	for	for	ADP
taxlaw-2864	275	7	such	such	ADJ
taxlaw-2864	275	8	dissimilar	dissimilar	ADJ
taxlaw-2864	275	9	treatments	treatment	NOUN
taxlaw-2864	275	10	?	?	PUNCT
taxlaw-2864	276	1	dating	date	VERB
taxlaw-2864	276	2	back	back	ADV
taxlaw-2864	276	3	to	to	ADP
taxlaw-2864	276	4	when	when	SCONJ
taxlaw-2864	276	5	congress	congress	PROPN
taxlaw-2864	276	6	instituted	institute	VERB
taxlaw-2864	276	7	the	the	DET
taxlaw-2864	276	8	income	income	NOUN
taxlaw-2864	276	9	tax	tax	NOUN
taxlaw-2864	276	10	in	in	ADP
taxlaw-2864	276	11	the	the	DET
taxlaw-2864	276	12	early	early	ADJ
taxlaw-2864	276	13	and	and	CCONJ
taxlaw-2864	276	14	midpart	midpart	NOUN
taxlaw-2864	276	15	of	of	ADP
taxlaw-2864	276	16	the	the	DET
taxlaw-2864	276	17	twentieth	twentieth	ADJ
taxlaw-2864	276	18	century	century	NOUN
taxlaw-2864	276	19	,	,	PUNCT
taxlaw-2864	276	20	many	many	ADJ
taxlaw-2864	276	21	rationales	rationale	NOUN
taxlaw-2864	276	22	—	—	PUNCT
taxlaw-2864	276	23	primarily	primarily	ADV
taxlaw-2864	276	24	based	base	VERB
taxlaw-2864	276	25	upon	upon	SCONJ
taxlaw-2864	276	26	administrative	administrative	ADJ
taxlaw-2864	276	27	necessity	necessity	NOUN
taxlaw-2864	276	28	and	and	CCONJ
taxlaw-2864	276	29	historical	historical	ADJ
taxlaw-2864	276	30	precedent	precedent	NOUN
taxlaw-2864	276	31	from	from	ADP
taxlaw-2864	276	32	other	other	ADJ
taxlaw-2864	276	33	countries	country	NOUN
taxlaw-2864	276	34	—	—	PUNCT
taxlaw-2864	276	35	were	be	AUX
taxlaw-2864	276	36	adopted	adopt	VERB
taxlaw-2864	276	37	to	to	PART
taxlaw-2864	276	38	explain	explain	VERB
taxlaw-2864	276	39	how	how	SCONJ
taxlaw-2864	276	40	income	income	NOUN
taxlaw-2864	276	41	derived	derive	VERB
taxlaw-2864	276	42	from	from	ADP
taxlaw-2864	276	43	different	different	ADJ
taxlaw-2864	276	44	sources	source	NOUN
taxlaw-2864	276	45	was	be	AUX
taxlaw-2864	276	46	to	to	PART
taxlaw-2864	276	47	be	be	AUX
taxlaw-2864	276	48	taxed.78	taxed.78	VERB
taxlaw-2864	276	49	over	over	ADP
taxlaw-2864	276	50	time	time	NOUN
taxlaw-2864	276	51	,	,	PUNCT
taxlaw-2864	276	52	however	however	ADV
taxlaw-2864	276	53	,	,	PUNCT
taxlaw-2864	276	54	technological	technological	ADJ
taxlaw-2864	276	55	advances	advance	NOUN
taxlaw-2864	276	56	have	have	AUX
taxlaw-2864	276	57	gradually	gradually	ADV
taxlaw-2864	276	58	eroded	erode	VERB
taxlaw-2864	276	59	and	and	CCONJ
taxlaw-2864	276	60	,	,	PUNCT
taxlaw-2864	276	61	in	in	ADP
taxlaw-2864	276	62	some	some	DET
taxlaw-2864	276	63	cases	case	NOUN
taxlaw-2864	276	64	,	,	PUNCT
taxlaw-2864	276	65	obliterated	obliterate	VERB
taxlaw-2864	276	66	these	these	DET
taxlaw-2864	276	67	rationales	rationale	NOUN
taxlaw-2864	276	68	,	,	PUNCT
taxlaw-2864	276	69	requiring	require	VERB
taxlaw-2864	276	70	that	that	SCONJ
taxlaw-2864	276	71	they	they	PRON
taxlaw-2864	276	72	now	now	ADV
taxlaw-2864	276	73	be	be	AUX
taxlaw-2864	276	74	revisited	revisit	VERB
taxlaw-2864	276	75	.	.	PUNCT
taxlaw-2864	277	1	below	below	ADV
taxlaw-2864	277	2	is	be	AUX
taxlaw-2864	277	3	a	a	DET
taxlaw-2864	277	4	compendium	compendium	NOUN
taxlaw-2864	277	5	of	of	ADP
taxlaw-2864	277	6	the	the	DET
taxlaw-2864	277	7	historic	historic	ADJ
taxlaw-2864	277	8	justifications	justification	NOUN
taxlaw-2864	277	9	for	for	ADP
taxlaw-2864	277	10	different	different	ADJ
taxlaw-2864	277	11	tax	tax	NOUN
taxlaw-2864	277	12	treatments	treatment	NOUN
taxlaw-2864	277	13	under	under	ADP
taxlaw-2864	277	14	the	the	DET
taxlaw-2864	277	15	code	code	NOUN
taxlaw-2864	277	16	.	.	PUNCT
taxlaw-2864	278	1	a.	a.	NOUN
taxlaw-2864	278	2	rationale	rationale	NOUN
taxlaw-2864	278	3	for	for	ADP
taxlaw-2864	278	4	labor	labor	NOUN
taxlaw-2864	278	5	income	income	NOUN
taxlaw-2864	278	6	taxation	taxation	NOUN
taxlaw-2864	278	7	when	when	SCONJ
taxlaw-2864	278	8	congress	congress	PROPN
taxlaw-2864	278	9	first	first	ADV
taxlaw-2864	278	10	instituted	institute	VERB
taxlaw-2864	278	11	the	the	DET
taxlaw-2864	278	12	income	income	NOUN
taxlaw-2864	278	13	tax	tax	NOUN
taxlaw-2864	278	14	in	in	ADP
taxlaw-2864	278	15	1913,79	1913,79	PROPN
taxlaw-2864	278	16	it	it	PRON
taxlaw-2864	278	17	made	make	VERB
taxlaw-2864	278	18	no	no	DET
taxlaw-2864	278	19	ostensible	ostensible	ADJ
taxlaw-2864	278	20	distinctions	distinction	NOUN
taxlaw-2864	278	21	between	between	ADP
taxlaw-2864	278	22	and	and	CCONJ
taxlaw-2864	278	23	among	among	ADP
taxlaw-2864	278	24	the	the	DET
taxlaw-2864	278	25	various	various	ADJ
taxlaw-2864	278	26	sources	source	NOUN
taxlaw-2864	278	27	of	of	ADP
taxlaw-2864	278	28	the	the	DET
taxlaw-2864	278	29	income	income	NOUN
taxlaw-2864	278	30	that	that	PRON
taxlaw-2864	278	31	taxpayers	taxpayer	NOUN
taxlaw-2864	278	32	earned	earn	VERB
taxlaw-2864	278	33	—	—	PUNCT
taxlaw-2864	278	34	plain	plain	ADJ
taxlaw-2864	278	35	and	and	CCONJ
taxlaw-2864	278	36	simple	simple	ADJ
taxlaw-2864	278	37	,	,	PUNCT
taxlaw-2864	278	38	it	it	PRON
taxlaw-2864	278	39	was	be	AUX
taxlaw-2864	278	40	all	all	PRON
taxlaw-2864	278	41	to	to	PART
taxlaw-2864	278	42	be	be	AUX
taxlaw-2864	278	43	equivalently	equivalently	ADV
taxlaw-2864	278	44	taxed.80	taxed.80	VERB
taxlaw-2864	278	45	70	70	NUM
taxlaw-2864	278	46	i.r.c	i.r.c	NOUN
taxlaw-2864	278	47	.	.	PUNCT
taxlaw-2864	279	1	§	§	PROPN
taxlaw-2864	279	2	1(h)(1	1(h)(1	NUM
taxlaw-2864	279	3	)	)	PUNCT
taxlaw-2864	279	4	.	.	PUNCT
taxlaw-2864	280	1	71	71	NUM
taxlaw-2864	280	2	see	see	NOUN
taxlaw-2864	280	3	,	,	PUNCT
taxlaw-2864	280	4	e.g.	e.g.	ADV
taxlaw-2864	280	5	,	,	PUNCT
taxlaw-2864	280	6	i.r.c	i.r.c	NOUN
taxlaw-2864	280	7	.	.	PUNCT
taxlaw-2864	281	1	§	§	PROPN
taxlaw-2864	281	2	121	121	NUM
taxlaw-2864	281	3	.	.	PUNCT
taxlaw-2864	281	4	72	72	NUM
taxlaw-2864	281	5	see	see	VERB
taxlaw-2864	281	6	,	,	PUNCT
taxlaw-2864	281	7	e.g.	e.g.	ADV
taxlaw-2864	281	8	,	,	PUNCT
taxlaw-2864	281	9	i.r.c	i.r.c	NOUN
taxlaw-2864	281	10	.	.	PUNCT
taxlaw-2864	282	1	§	§	PROPN
taxlaw-2864	282	2	1031	1031	NUM
taxlaw-2864	282	3	.	.	PUNCT
taxlaw-2864	283	1	73	73	NUM
taxlaw-2864	283	2	i.r.c	i.r.c	NOUN
taxlaw-2864	283	3	.	.	PUNCT
taxlaw-2864	284	1	§	§	PROPN
taxlaw-2864	284	2	1014	1014	NUM
taxlaw-2864	284	3	.	.	PUNCT
taxlaw-2864	285	1	74	74	NUM
taxlaw-2864	285	2	admittedly	admittedly	ADV
taxlaw-2864	285	3	,	,	PUNCT
taxlaw-2864	285	4	there	there	PRON
taxlaw-2864	285	5	are	be	VERB
taxlaw-2864	285	6	some	some	DET
taxlaw-2864	285	7	factors	factor	NOUN
taxlaw-2864	285	8	that	that	PRON
taxlaw-2864	285	9	favor	favor	VERB
taxlaw-2864	285	10	preferential	preferential	ADJ
taxlaw-2864	285	11	capital	capital	NOUN
taxlaw-2864	285	12	gains	gain	NOUN
taxlaw-2864	285	13	rates	rate	NOUN
taxlaw-2864	285	14	,	,	PUNCT
taxlaw-2864	285	15	which	which	PRON
taxlaw-2864	285	16	are	be	AUX
taxlaw-2864	285	17	discussed	discuss	VERB
taxlaw-2864	285	18	in	in	ADP
taxlaw-2864	285	19	the	the	DET
taxlaw-2864	285	20	next	next	ADJ
taxlaw-2864	285	21	subsection	subsection	NOUN
taxlaw-2864	285	22	.	.	PUNCT
taxlaw-2864	286	1	75	75	NUM
taxlaw-2864	286	2	i.r.c	i.r.c	NOUN
taxlaw-2864	286	3	.	.	PUNCT
taxlaw-2864	287	1	§	§	PROPN
taxlaw-2864	287	2	1(h)(1	1(h)(1	NUM
taxlaw-2864	287	3	)	)	PUNCT
taxlaw-2864	287	4	.	.	PUNCT
taxlaw-2864	288	1	76	76	NUM
taxlaw-2864	288	2	an	an	DET
taxlaw-2864	288	3	additional	additional	ADJ
taxlaw-2864	288	4	tax	tax	NOUN
taxlaw-2864	288	5	of	of	ADP
taxlaw-2864	288	6	3.8	3.8	NUM
taxlaw-2864	288	7	percent	percent	NOUN
taxlaw-2864	288	8	applies	apply	VERB
taxlaw-2864	288	9	to	to	ADP
taxlaw-2864	288	10	the	the	DET
taxlaw-2864	288	11	“	"	PUNCT
taxlaw-2864	288	12	net	net	ADJ
taxlaw-2864	288	13	investment	investment	NOUN
taxlaw-2864	288	14	income	income	NOUN
taxlaw-2864	288	15	”	"	PUNCT
taxlaw-2864	288	16	of	of	ADP
taxlaw-2864	288	17	certain	certain	ADJ
taxlaw-2864	288	18	high	high	ADJ
taxlaw-2864	288	19	-	-	PUNCT
taxlaw-2864	288	20	income	income	NOUN
taxlaw-2864	288	21	taxpayers	taxpayer	NOUN
taxlaw-2864	288	22	;	;	PUNCT
taxlaw-2864	288	23	when	when	SCONJ
taxlaw-2864	288	24	applicable	applicable	ADJ
taxlaw-2864	288	25	,	,	PUNCT
taxlaw-2864	288	26	a	a	DET
taxlaw-2864	288	27	taxpayer	taxpayer	NOUN
taxlaw-2864	288	28	’s	’s	PART
taxlaw-2864	288	29	maximum	maximum	ADJ
taxlaw-2864	288	30	capital	capital	NOUN
taxlaw-2864	288	31	gains	gain	NOUN
taxlaw-2864	288	32	rate	rate	NOUN
taxlaw-2864	288	33	would	would	AUX
taxlaw-2864	288	34	be	be	AUX
taxlaw-2864	288	35	23.8	23.8	NUM
taxlaw-2864	288	36	percent	percent	NOUN
taxlaw-2864	288	37	.	.	PUNCT
taxlaw-2864	289	1	i.r.c	i.r.c	NOUN
taxlaw-2864	289	2	.	.	PUNCT
taxlaw-2864	290	1	§	§	PROPN
taxlaw-2864	290	2	1411	1411	NUM
taxlaw-2864	290	3	.	.	PUNCT
taxlaw-2864	291	1	77	77	NUM
taxlaw-2864	291	2	i.r.c	i.r.c	NOUN
taxlaw-2864	291	3	.	.	PUNCT
taxlaw-2864	292	1	§	§	PROPN
taxlaw-2864	292	2	1014(a	1014(a	NUM
taxlaw-2864	292	3	)	)	PUNCT
taxlaw-2864	292	4	.	.	PUNCT
taxlaw-2864	293	1	78	78	NUM
taxlaw-2864	293	2	see	see	VERB
taxlaw-2864	293	3	supra	supra	PROPN
taxlaw-2864	293	4	section	section	PROPN
taxlaw-2864	293	5	ii.a	ii.a	PROPN
taxlaw-2864	293	6	.	.	PROPN
taxlaw-2864	294	1	79	79	NUM
taxlaw-2864	294	2	revenue	revenue	NOUN
taxlaw-2864	294	3	act	act	NOUN
taxlaw-2864	294	4	of	of	ADP
taxlaw-2864	294	5	1913	1913	NUM
taxlaw-2864	294	6	,	,	PUNCT
taxlaw-2864	294	7	pub	pub	NOUN
taxlaw-2864	294	8	.	.	PUNCT
taxlaw-2864	295	1	l.	l.	PROPN
taxlaw-2864	295	2	no	no	INTJ
taxlaw-2864	295	3	.	.	PROPN
taxlaw-2864	296	1	63	63	NUM
taxlaw-2864	296	2	,	,	PUNCT
taxlaw-2864	296	3	ch	ch	NOUN
taxlaw-2864	296	4	.	.	PROPN
taxlaw-2864	296	5	16	16	NUM
taxlaw-2864	296	6	,	,	PUNCT
taxlaw-2864	296	7	38	38	NUM
taxlaw-2864	296	8	stat	stat	NOUN
taxlaw-2864	296	9	.	.	PUNCT
taxlaw-2864	297	1	114	114	NUM
taxlaw-2864	297	2	,	,	PUNCT
taxlaw-2864	297	3	166–81	166–81	NUM
taxlaw-2864	297	4	.	.	PUNCT
taxlaw-2864	297	5	80	80	NUM
taxlaw-2864	297	6	even	even	ADV
taxlaw-2864	297	7	at	at	ADP
taxlaw-2864	297	8	the	the	DET
taxlaw-2864	297	9	inception	inception	NOUN
taxlaw-2864	297	10	of	of	ADP
taxlaw-2864	297	11	the	the	DET
taxlaw-2864	297	12	income	income	NOUN
taxlaw-2864	297	13	tax	tax	NOUN
taxlaw-2864	297	14	,	,	PUNCT
taxlaw-2864	297	15	congress	congress	PROPN
taxlaw-2864	297	16	and	and	CCONJ
taxlaw-2864	297	17	the	the	DET
taxlaw-2864	297	18	treasury	treasury	PROPN
taxlaw-2864	297	19	department	department	PROPN
taxlaw-2864	297	20	,	,	PUNCT
taxlaw-2864	297	21	by	by	ADP
taxlaw-2864	297	22	instituting	institute	VERB
taxlaw-2864	297	23	a	a	DET
taxlaw-2864	297	24	realization	realization	NOUN
taxlaw-2864	297	25	requirement	requirement	NOUN
taxlaw-2864	297	26	,	,	PUNCT
taxlaw-2864	297	27	laid	lay	VERB
taxlaw-2864	297	28	the	the	DET
taxlaw-2864	297	29	groundwork	groundwork	NOUN
taxlaw-2864	297	30	for	for	ADP
taxlaw-2864	297	31	the	the	DET
taxlaw-2864	297	32	preferential	preferential	ADJ
taxlaw-2864	297	33	tax	tax	NOUN
taxlaw-2864	297	34	treatment	treatment	NOUN
taxlaw-2864	297	35	accorded	accord	VERB
taxlaw-2864	297	36	to	to	ADP
taxlaw-2864	297	37	capital	capital	NOUN
taxlaw-2864	297	38	income	income	NOUN
taxlaw-2864	297	39	.	.	PUNCT
taxlaw-2864	298	1	2018	2018	NUM
taxlaw-2864	298	2	]	]	SYM
taxlaw-2864	298	3	13	13	NUM
taxlaw-2864	298	4	automation	automation	NOUN
taxlaw-2864	298	5	and	and	CCONJ
taxlaw-2864	298	6	the	the	DET
taxlaw-2864	298	7	income	income	NOUN
taxlaw-2864	298	8	tax	tax	NOUN
taxlaw-2864	298	9	however	however	ADV
taxlaw-2864	298	10	,	,	PUNCT
taxlaw-2864	298	11	three	three	NUM
taxlaw-2864	298	12	major	major	ADJ
taxlaw-2864	298	13	historical	historical	ADJ
taxlaw-2864	298	14	events	event	NOUN
taxlaw-2864	298	15	made	make	VERB
taxlaw-2864	298	16	labor	labor	NOUN
taxlaw-2864	298	17	income	income	NOUN
taxlaw-2864	298	18	a	a	DET
taxlaw-2864	298	19	particularly	particularly	ADV
taxlaw-2864	298	20	attractive	attractive	ADJ
taxlaw-2864	298	21	target	target	NOUN
taxlaw-2864	298	22	for	for	ADP
taxlaw-2864	298	23	taxation	taxation	NOUN
taxlaw-2864	298	24	.	.	PUNCT
taxlaw-2864	299	1	the	the	DET
taxlaw-2864	299	2	first	first	ADJ
taxlaw-2864	299	3	was	be	AUX
taxlaw-2864	299	4	the	the	DET
taxlaw-2864	299	5	economic	economic	ADJ
taxlaw-2864	299	6	depression	depression	NOUN
taxlaw-2864	299	7	that	that	PRON
taxlaw-2864	299	8	struck	strike	VERB
taxlaw-2864	299	9	the	the	DET
taxlaw-2864	299	10	nation	nation	NOUN
taxlaw-2864	299	11	in	in	ADP
taxlaw-2864	299	12	1929	1929	NUM
taxlaw-2864	299	13	.	.	PUNCT
taxlaw-2864	300	1	during	during	ADP
taxlaw-2864	300	2	this	this	DET
taxlaw-2864	300	3	time	time	NOUN
taxlaw-2864	300	4	,	,	PUNCT
taxlaw-2864	300	5	congress	congress	PROPN
taxlaw-2864	300	6	sought	seek	VERB
taxlaw-2864	300	7	to	to	PART
taxlaw-2864	300	8	provide	provide	VERB
taxlaw-2864	300	9	an	an	DET
taxlaw-2864	300	10	economic	economic	ADJ
taxlaw-2864	300	11	safety	safety	NOUN
taxlaw-2864	300	12	net	net	NOUN
taxlaw-2864	300	13	for	for	ADP
taxlaw-2864	300	14	those	those	PRON
taxlaw-2864	300	15	retiring	retire	VERB
taxlaw-2864	300	16	from	from	ADP
taxlaw-2864	300	17	the	the	DET
taxlaw-2864	300	18	labor	labor	NOUN
taxlaw-2864	300	19	force.81	force.81	PROPN
taxlaw-2864	300	20	consequently	consequently	ADV
taxlaw-2864	300	21	,	,	PUNCT
taxlaw-2864	300	22	it	it	PRON
taxlaw-2864	300	23	used	use	VERB
taxlaw-2864	300	24	labor	labor	NOUN
taxlaw-2864	300	25	income	income	NOUN
taxlaw-2864	300	26	as	as	ADP
taxlaw-2864	300	27	an	an	DET
taxlaw-2864	300	28	easily	easily	ADV
taxlaw-2864	300	29	identifiable	identifiable	ADJ
taxlaw-2864	300	30	demarcation	demarcation	NOUN
taxlaw-2864	300	31	point	point	NOUN
taxlaw-2864	300	32	to	to	PART
taxlaw-2864	300	33	determine	determine	VERB
taxlaw-2864	300	34	annual	annual	ADJ
taxlaw-2864	300	35	contributions	contribution	NOUN
taxlaw-2864	300	36	to	to	ADP
taxlaw-2864	300	37	what	what	PRON
taxlaw-2864	300	38	became	became	AUX
taxlaw-2864	300	39	known	know	VERB
taxlaw-2864	300	40	as	as	ADP
taxlaw-2864	300	41	social	social	ADJ
taxlaw-2864	300	42	security.82	security.82	PROPN
taxlaw-2864	300	43	second	second	ADV
taxlaw-2864	300	44	,	,	PUNCT
taxlaw-2864	300	45	in	in	ADP
taxlaw-2864	300	46	1943	1943	NUM
taxlaw-2864	300	47	,	,	PUNCT
taxlaw-2864	300	48	when	when	SCONJ
taxlaw-2864	300	49	world	world	PROPN
taxlaw-2864	300	50	war	war	PROPN
taxlaw-2864	300	51	ii	ii	PROPN
taxlaw-2864	300	52	was	be	AUX
taxlaw-2864	300	53	raging	rage	VERB
taxlaw-2864	300	54	,	,	PUNCT
taxlaw-2864	300	55	the	the	DET
taxlaw-2864	300	56	country	country	NOUN
taxlaw-2864	300	57	needed	need	VERB
taxlaw-2864	300	58	a	a	DET
taxlaw-2864	300	59	steady	steady	ADJ
taxlaw-2864	300	60	and	and	CCONJ
taxlaw-2864	300	61	more	more	ADV
taxlaw-2864	300	62	robust	robust	ADJ
taxlaw-2864	300	63	revenue	revenue	NOUN
taxlaw-2864	300	64	stream	stream	NOUN
taxlaw-2864	300	65	.	.	PUNCT
taxlaw-2864	301	1	using	use	VERB
taxlaw-2864	301	2	a	a	DET
taxlaw-2864	301	3	new	new	ADJ
taxlaw-2864	301	4	wagewithholding	wagewithholde	VERB
taxlaw-2864	301	5	system	system	NOUN
taxlaw-2864	301	6	,	,	PUNCT
taxlaw-2864	301	7	congress	congress	PROPN
taxlaw-2864	301	8	saw	see	VERB
taxlaw-2864	301	9	labor	labor	NOUN
taxlaw-2864	301	10	income	income	NOUN
taxlaw-2864	301	11	as	as	ADP
taxlaw-2864	301	12	a	a	DET
taxlaw-2864	301	13	vast	vast	ADJ
taxlaw-2864	301	14	reservoir	reservoir	NOUN
taxlaw-2864	301	15	of	of	ADP
taxlaw-2864	301	16	wealth	wealth	NOUN
taxlaw-2864	301	17	that	that	PRON
taxlaw-2864	301	18	could	could	AUX
taxlaw-2864	301	19	readily	readily	ADV
taxlaw-2864	301	20	be	be	AUX
taxlaw-2864	301	21	tapped	tap	VERB
taxlaw-2864	301	22	to	to	PART
taxlaw-2864	301	23	underwrite	underwrite	VERB
taxlaw-2864	301	24	its	its	PRON
taxlaw-2864	301	25	wartime	wartime	ADJ
taxlaw-2864	301	26	-	-	PUNCT
taxlaw-2864	301	27	expenditure	expenditure	NOUN
taxlaw-2864	301	28	obligations.83	obligations.83	ADJ
taxlaw-2864	301	29	third	third	ADJ
taxlaw-2864	301	30	,	,	PUNCT
taxlaw-2864	301	31	in	in	ADP
taxlaw-2864	301	32	the	the	DET
taxlaw-2864	301	33	1960s	1960	NOUN
taxlaw-2864	301	34	,	,	PUNCT
taxlaw-2864	301	35	president	president	PROPN
taxlaw-2864	301	36	lyndon	lyndon	PROPN
taxlaw-2864	301	37	johnson	johnson	PROPN
taxlaw-2864	301	38	launched	launch	VERB
taxlaw-2864	301	39	a	a	DET
taxlaw-2864	301	40	so	so	ADV
taxlaw-2864	301	41	-	-	PUNCT
taxlaw-2864	301	42	called	call	VERB
taxlaw-2864	301	43	war	war	NOUN
taxlaw-2864	301	44	on	on	ADP
taxlaw-2864	301	45	poverty.84	poverty.84	NOUN
taxlaw-2864	301	46	capitalizing	capitalize	VERB
taxlaw-2864	301	47	upon	upon	SCONJ
taxlaw-2864	301	48	the	the	DET
taxlaw-2864	301	49	success	success	NOUN
taxlaw-2864	301	50	from	from	ADP
taxlaw-2864	301	51	taxing	tax	VERB
taxlaw-2864	301	52	labor	labor	NOUN
taxlaw-2864	301	53	income	income	NOUN
taxlaw-2864	301	54	for	for	ADP
taxlaw-2864	301	55	social	social	ADJ
taxlaw-2864	301	56	security	security	NOUN
taxlaw-2864	301	57	,	,	PUNCT
taxlaw-2864	301	58	congress	congress	PROPN
taxlaw-2864	301	59	introduced	introduce	VERB
taxlaw-2864	301	60	medicare	medicare	PROPN
taxlaw-2864	301	61	and	and	CCONJ
taxlaw-2864	301	62	medicaid	medicaid	VERB
taxlaw-2864	301	63	to	to	PART
taxlaw-2864	301	64	provide	provide	VERB
taxlaw-2864	301	65	hospital	hospital	NOUN
taxlaw-2864	301	66	and	and	CCONJ
taxlaw-2864	301	67	medical	medical	ADJ
taxlaw-2864	301	68	insurance	insurance	NOUN
taxlaw-2864	301	69	to	to	ADP
taxlaw-2864	301	70	the	the	DET
taxlaw-2864	301	71	elderly	elderly	ADJ
taxlaw-2864	301	72	and	and	CCONJ
taxlaw-2864	301	73	indigent.85	indigent.85	NOUN
taxlaw-2864	301	74	these	these	DET
taxlaw-2864	301	75	historic	historic	ADJ
taxlaw-2864	301	76	events	event	NOUN
taxlaw-2864	301	77	led	lead	VERB
taxlaw-2864	301	78	to	to	ADP
taxlaw-2864	301	79	the	the	DET
taxlaw-2864	301	80	institution	institution	NOUN
taxlaw-2864	301	81	of	of	ADP
taxlaw-2864	301	82	massive	massive	ADJ
taxlaw-2864	301	83	entitlement	entitlement	NOUN
taxlaw-2864	301	84	programs	program	NOUN
taxlaw-2864	301	85	and	and	CCONJ
taxlaw-2864	301	86	strengthened	strengthen	VERB
taxlaw-2864	301	87	our	our	PRON
taxlaw-2864	301	88	nation	nation	NOUN
taxlaw-2864	301	89	’s	’s	PART
taxlaw-2864	301	90	military	military	ADJ
taxlaw-2864	301	91	might	might	NOUN
taxlaw-2864	301	92	.	.	PUNCT
taxlaw-2864	302	1	but	but	CCONJ
taxlaw-2864	302	2	why	why	SCONJ
taxlaw-2864	302	3	did	do	AUX
taxlaw-2864	302	4	congress	congress	PROPN
taxlaw-2864	302	5	opt	opt	VERB
taxlaw-2864	302	6	to	to	ADP
taxlaw-2864	302	7	tax	tax	NOUN
taxlaw-2864	302	8	labor	labor	NOUN
taxlaw-2864	302	9	more	more	ADV
taxlaw-2864	302	10	heavily	heavily	ADV
taxlaw-2864	302	11	than	than	ADP
taxlaw-2864	302	12	other	other	ADJ
taxlaw-2864	302	13	income	income	NOUN
taxlaw-2864	302	14	sources	source	NOUN
taxlaw-2864	302	15	?	?	PUNCT
taxlaw-2864	303	1	a	a	DET
taxlaw-2864	303	2	number	number	NOUN
taxlaw-2864	303	3	of	of	ADP
taxlaw-2864	303	4	factors	factor	NOUN
taxlaw-2864	303	5	led	lead	VERB
taxlaw-2864	303	6	to	to	ADP
taxlaw-2864	303	7	this	this	DET
taxlaw-2864	303	8	outcome	outcome	NOUN
taxlaw-2864	303	9	.	.	PUNCT
taxlaw-2864	304	1	one	one	NUM
taxlaw-2864	304	2	was	be	AUX
taxlaw-2864	304	3	administrative	administrative	ADJ
taxlaw-2864	304	4	expediency	expediency	NOUN
taxlaw-2864	304	5	.	.	PUNCT
taxlaw-2864	305	1	labor	labor	NOUN
taxlaw-2864	305	2	income	income	NOUN
taxlaw-2864	305	3	is	be	AUX
taxlaw-2864	305	4	difficult	difficult	ADJ
taxlaw-2864	305	5	to	to	PART
taxlaw-2864	305	6	camouflage	camouflage	VERB
taxlaw-2864	305	7	.	.	PUNCT
taxlaw-2864	306	1	when	when	SCONJ
taxlaw-2864	306	2	taxpayers	taxpayer	NOUN
taxlaw-2864	306	3	perform	perform	VERB
taxlaw-2864	306	4	labor	labor	NOUN
taxlaw-2864	306	5	in	in	ADP
taxlaw-2864	306	6	their	their	PRON
taxlaw-2864	306	7	capacity	capacity	NOUN
taxlaw-2864	306	8	as	as	ADP
taxlaw-2864	306	9	employees	employee	NOUN
taxlaw-2864	306	10	,	,	PUNCT
taxlaw-2864	306	11	they	they	PRON
taxlaw-2864	306	12	usually	usually	ADV
taxlaw-2864	306	13	incur	incur	VERB
taxlaw-2864	306	14	few	few	ADJ
taxlaw-2864	306	15	related	relate	VERB
taxlaw-2864	306	16	expenses	expense	NOUN
taxlaw-2864	306	17	;	;	PUNCT
taxlaw-2864	306	18	as	as	ADP
taxlaw-2864	306	19	such	such	ADJ
taxlaw-2864	306	20	,	,	PUNCT
taxlaw-2864	306	21	whatever	whatever	DET
taxlaw-2864	306	22	remuneration	remuneration	NOUN
taxlaw-2864	306	23	they	they	PRON
taxlaw-2864	306	24	receive	receive	VERB
taxlaw-2864	306	25	gives	give	VERB
taxlaw-2864	306	26	rise	rise	NOUN
taxlaw-2864	306	27	to	to	ADP
taxlaw-2864	306	28	taxable	taxable	ADJ
taxlaw-2864	306	29	income	income	NOUN
taxlaw-2864	306	30	.	.	PUNCT
taxlaw-2864	307	1	labor	labor	NOUN
taxlaw-2864	307	2	income	income	NOUN
taxlaw-2864	307	3	also	also	ADV
taxlaw-2864	307	4	tends	tend	VERB
taxlaw-2864	307	5	to	to	PART
taxlaw-2864	307	6	involve	involve	VERB
taxlaw-2864	307	7	the	the	DET
taxlaw-2864	307	8	presence	presence	NOUN
taxlaw-2864	307	9	of	of	ADP
taxlaw-2864	307	10	third	third	ADJ
taxlaw-2864	307	11	parties	party	NOUN
taxlaw-2864	307	12	,	,	PUNCT
taxlaw-2864	307	13	in	in	ADP
taxlaw-2864	307	14	the	the	DET
taxlaw-2864	307	15	form	form	NOUN
taxlaw-2864	307	16	of	of	ADP
taxlaw-2864	307	17	employers	employer	NOUN
taxlaw-2864	307	18	.	.	PUNCT
taxlaw-2864	308	1	this	this	PRON
taxlaw-2864	308	2	is	be	AUX
taxlaw-2864	308	3	beneficial	beneficial	ADJ
taxlaw-2864	308	4	from	from	ADP
taxlaw-2864	308	5	the	the	DET
taxlaw-2864	308	6	government	government	NOUN
taxlaw-2864	308	7	’s	’s	PART
taxlaw-2864	308	8	standpoint	standpoint	NOUN
taxlaw-2864	308	9	,	,	PUNCT
taxlaw-2864	308	10	since	since	SCONJ
taxlaw-2864	308	11	third	third	ADJ
taxlaw-2864	308	12	-	-	PUNCT
taxlaw-2864	308	13	party	party	NOUN
taxlaw-2864	308	14	employers	employer	NOUN
taxlaw-2864	308	15	facilitate	facilitate	VERB
taxlaw-2864	308	16	tax	tax	NOUN
taxlaw-2864	308	17	withholding	withholding	NOUN
taxlaw-2864	308	18	and	and	CCONJ
taxlaw-2864	308	19	information	information	NOUN
taxlaw-2864	308	20	reporting	reporting	NOUN
taxlaw-2864	308	21	,	,	PUNCT
taxlaw-2864	308	22	both	both	PRON
taxlaw-2864	308	23	of	of	ADP
taxlaw-2864	308	24	which	which	PRON
taxlaw-2864	308	25	result	result	VERB
taxlaw-2864	308	26	in	in	ADP
taxlaw-2864	308	27	better	well	ADJ
taxlaw-2864	308	28	taxpayer	taxpayer	NOUN
taxlaw-2864	308	29	compliance.86	compliance.86	NOUN
taxlaw-2864	308	30	by	by	ADP
taxlaw-2864	308	31	way	way	NOUN
taxlaw-2864	308	32	of	of	ADP
taxlaw-2864	308	33	contrast	contrast	NOUN
taxlaw-2864	308	34	,	,	PUNCT
taxlaw-2864	308	35	the	the	DET
taxlaw-2864	308	36	same	same	ADJ
taxlaw-2864	308	37	is	be	AUX
taxlaw-2864	308	38	not	not	PART
taxlaw-2864	308	39	always	always	ADV
taxlaw-2864	308	40	true	true	ADJ
taxlaw-2864	308	41	of	of	ADP
taxlaw-2864	308	42	business	business	NOUN
taxlaw-2864	308	43	profits	profit	NOUN
taxlaw-2864	308	44	,	,	PUNCT
taxlaw-2864	308	45	investment	investment	NOUN
taxlaw-2864	308	46	income	income	NOUN
taxlaw-2864	308	47	,	,	PUNCT
taxlaw-2864	308	48	and	and	CCONJ
taxlaw-2864	308	49	capital	capital	NOUN
taxlaw-2864	308	50	gains	gain	NOUN
taxlaw-2864	308	51	.	.	PUNCT
taxlaw-2864	309	1	production	production	NOUN
taxlaw-2864	309	2	of	of	ADP
taxlaw-2864	309	3	these	these	DET
taxlaw-2864	309	4	latter	latter	ADJ
taxlaw-2864	309	5	forms	form	NOUN
taxlaw-2864	309	6	of	of	ADP
taxlaw-2864	309	7	income	income	NOUN
taxlaw-2864	309	8	often	often	ADV
taxlaw-2864	309	9	involves	involve	VERB
taxlaw-2864	309	10	deductible	deductible	ADJ
taxlaw-2864	309	11	expenses	expense	NOUN
taxlaw-2864	309	12	and	and	CCONJ
taxlaw-2864	309	13	basis	basis	NOUN
taxlaw-2864	309	14	recoveries	recovery	NOUN
taxlaw-2864	309	15	;	;	PUNCT
taxlaw-2864	309	16	in	in	ADP
taxlaw-2864	309	17	addition	addition	NOUN
taxlaw-2864	309	18	,	,	PUNCT
taxlaw-2864	309	19	third	third	ADJ
taxlaw-2864	309	20	-	-	PUNCT
taxlaw-2864	309	21	party	party	NOUN
taxlaw-2864	309	22	payers	payer	NOUN
taxlaw-2864	309	23	have	have	AUX
taxlaw-2864	309	24	historically	historically	ADV
taxlaw-2864	309	25	been	be	AUX
taxlaw-2864	309	26	absent	absent	ADJ
taxlaw-2864	309	27	from	from	ADP
taxlaw-2864	309	28	many	many	ADJ
taxlaw-2864	309	29	of	of	ADP
taxlaw-2864	309	30	these	these	DET
taxlaw-2864	309	31	transactions	transaction	NOUN
taxlaw-2864	309	32	,	,	PUNCT
taxlaw-2864	309	33	resulting	result	VERB
taxlaw-2864	309	34	in	in	ADP
taxlaw-2864	309	35	relatively	relatively	ADV
taxlaw-2864	309	36	lackluster	lackluster	ADJ
taxlaw-2864	309	37	compliance.87	compliance.87	VERB
taxlaw-2864	309	38	another	another	DET
taxlaw-2864	309	39	factor	factor	NOUN
taxlaw-2864	309	40	pertains	pertain	VERB
taxlaw-2864	309	41	to	to	ADP
taxlaw-2864	309	42	economic	economic	ADJ
taxlaw-2864	309	43	theory	theory	NOUN
taxlaw-2864	309	44	.	.	PUNCT
taxlaw-2864	310	1	more	more	ADV
taxlaw-2864	310	2	specifically	specifically	ADV
taxlaw-2864	310	3	,	,	PUNCT
taxlaw-2864	310	4	a	a	DET
taxlaw-2864	310	5	tax	tax	NOUN
taxlaw-2864	310	6	on	on	ADP
taxlaw-2864	310	7	labor	labor	NOUN
taxlaw-2864	310	8	income	income	NOUN
taxlaw-2864	310	9	may	may	AUX
taxlaw-2864	310	10	cause	cause	VERB
taxlaw-2864	310	11	some	some	DET
taxlaw-2864	310	12	taxpayers	taxpayer	NOUN
taxlaw-2864	310	13	to	to	PART
taxlaw-2864	310	14	work	work	VERB
taxlaw-2864	310	15	more	more	ADJ
taxlaw-2864	310	16	(	(	PUNCT
taxlaw-2864	310	17	this	this	PRON
taxlaw-2864	310	18	is	be	AUX
taxlaw-2864	310	19	known	know	VERB
taxlaw-2864	310	20	as	as	ADP
taxlaw-2864	310	21	the	the	DET
taxlaw-2864	310	22	“	"	PUNCT
taxlaw-2864	310	23	income	income	NOUN
taxlaw-2864	310	24	effect”).88	effect”).88	X
taxlaw-2864	310	25	for	for	ADP
taxlaw-2864	310	26	lowand	lowand	ADJ
taxlaw-2864	310	27	middle	middle	ADJ
taxlaw-2864	310	28	81	81	NUM
taxlaw-2864	310	29	see	see	VERB
taxlaw-2864	310	30	,	,	PUNCT
taxlaw-2864	310	31	e.g.	e.g.	ADV
taxlaw-2864	310	32	,	,	PUNCT
taxlaw-2864	310	33	h.r	h.r	PROPN
taxlaw-2864	310	34	.	.	PROPN
taxlaw-2864	310	35	4120	4120	NUM
taxlaw-2864	310	36	,	,	PUNCT
taxlaw-2864	310	37	74th	74th	ADJ
taxlaw-2864	310	38	cong	cong	NOUN
taxlaw-2864	310	39	.	.	PUNCT
taxlaw-2864	311	1	(	(	PUNCT
taxlaw-2864	311	2	1935	1935	NUM
taxlaw-2864	311	3	)	)	PUNCT
taxlaw-2864	311	4	(	(	PUNCT
taxlaw-2864	311	5	“	"	PUNCT
taxlaw-2864	311	6	to	to	PART
taxlaw-2864	311	7	alleviate	alleviate	VERB
taxlaw-2864	311	8	the	the	DET
taxlaw-2864	311	9	hazards	hazard	NOUN
taxlaw-2864	311	10	of	of	ADP
taxlaw-2864	311	11	old	old	ADJ
taxlaw-2864	311	12	age	age	NOUN
taxlaw-2864	311	13	,	,	PUNCT
taxlaw-2864	311	14	unemployment	unemployment	NOUN
taxlaw-2864	311	15	,	,	PUNCT
taxlaw-2864	311	16	illness	illness	NOUN
taxlaw-2864	311	17	,	,	PUNCT
taxlaw-2864	311	18	and	and	CCONJ
taxlaw-2864	311	19	dependency	dependency	NOUN
taxlaw-2864	311	20	.	.	PUNCT
taxlaw-2864	311	21	.	.	PUNCT
taxlaw-2864	311	22	.	.	PUNCT
taxlaw-2864	312	1	.	.	PUNCT
taxlaw-2864	312	2	”	"	PUNCT
taxlaw-2864	312	3	)	)	PUNCT
taxlaw-2864	313	1	.	.	PUNCT
taxlaw-2864	314	1	82	82	NUM
taxlaw-2864	314	2	social	social	ADJ
taxlaw-2864	314	3	security	security	NOUN
taxlaw-2864	314	4	act	act	NOUN
taxlaw-2864	314	5	(	(	PUNCT
taxlaw-2864	314	6	act	act	NOUN
taxlaw-2864	314	7	of	of	ADP
taxlaw-2864	314	8	august	august	PROPN
taxlaw-2864	314	9	14	14	NUM
taxlaw-2864	314	10	,	,	PUNCT
taxlaw-2864	314	11	1935	1935	NUM
taxlaw-2864	314	12	)	)	PUNCT
taxlaw-2864	314	13	,	,	PUNCT
taxlaw-2864	314	14	ch	ch	NOUN
taxlaw-2864	314	15	.	.	PROPN
taxlaw-2864	314	16	531	531	NUM
taxlaw-2864	314	17	,	,	PUNCT
taxlaw-2864	314	18	49	49	NUM
taxlaw-2864	314	19	stat	stat	NOUN
taxlaw-2864	314	20	.	.	PUNCT
taxlaw-2864	315	1	620	620	NUM
taxlaw-2864	315	2	.	.	NOUN
taxlaw-2864	315	3	83	83	NUM
taxlaw-2864	315	4	current	current	ADJ
taxlaw-2864	315	5	tax	tax	NOUN
taxlaw-2864	315	6	payment	payment	NOUN
taxlaw-2864	315	7	act	act	NOUN
taxlaw-2864	315	8	of	of	ADP
taxlaw-2864	315	9	1943	1943	NUM
taxlaw-2864	315	10	,	,	PUNCT
taxlaw-2864	315	11	pub	pub	NOUN
taxlaw-2864	315	12	.	.	PUNCT
taxlaw-2864	316	1	l.	l.	PROPN
taxlaw-2864	316	2	no	no	INTJ
taxlaw-2864	316	3	.	.	PROPN
taxlaw-2864	317	1	68	68	NUM
taxlaw-2864	317	2	,	,	PUNCT
taxlaw-2864	317	3	ch	ch	NOUN
taxlaw-2864	317	4	.	.	NOUN
taxlaw-2864	317	5	120	120	NUM
taxlaw-2864	317	6	,	,	PUNCT
taxlaw-2864	317	7	57	57	NUM
taxlaw-2864	317	8	stat	stat	NOUN
taxlaw-2864	317	9	.	.	PUNCT
taxlaw-2864	318	1	126	126	NUM
taxlaw-2864	318	2	;	;	PUNCT
taxlaw-2864	318	3	carolyn	carolyn	PROPN
taxlaw-2864	318	4	c.	c.	PROPN
taxlaw-2864	318	5	jones	jones	PROPN
taxlaw-2864	318	6	,	,	PUNCT
taxlaw-2864	318	7	class	class	NOUN
taxlaw-2864	318	8	tax	tax	NOUN
taxlaw-2864	318	9	to	to	ADP
taxlaw-2864	318	10	mass	mass	ADJ
taxlaw-2864	318	11	tax	tax	NOUN
taxlaw-2864	318	12	:	:	PUNCT
taxlaw-2864	318	13	the	the	DET
taxlaw-2864	318	14	role	role	NOUN
taxlaw-2864	318	15	of	of	ADP
taxlaw-2864	318	16	propaganda	propaganda	NOUN
taxlaw-2864	318	17	in	in	ADP
taxlaw-2864	318	18	the	the	DET
taxlaw-2864	318	19	expansion	expansion	NOUN
taxlaw-2864	318	20	of	of	ADP
taxlaw-2864	318	21	the	the	DET
taxlaw-2864	318	22	income	income	NOUN
taxlaw-2864	318	23	tax	tax	NOUN
taxlaw-2864	318	24	during	during	ADP
taxlaw-2864	318	25	world	world	PROPN
taxlaw-2864	318	26	war	war	PROPN
taxlaw-2864	318	27	ii	ii	PROPN
taxlaw-2864	318	28	,	,	PUNCT
taxlaw-2864	318	29	37	37	NUM
taxlaw-2864	318	30	buff	buff	PROPN
taxlaw-2864	318	31	.	.	PUNCT
taxlaw-2864	319	1	l.	l.	PROPN
taxlaw-2864	319	2	rev	rev	PROPN
taxlaw-2864	319	3	.	.	PROPN
taxlaw-2864	319	4	685	685	NUM
taxlaw-2864	319	5	(	(	PUNCT
taxlaw-2864	319	6	1989	1989	NUM
taxlaw-2864	319	7	)	)	PUNCT
taxlaw-2864	319	8	.	.	PUNCT
taxlaw-2864	320	1	for	for	ADP
taxlaw-2864	320	2	an	an	DET
taxlaw-2864	320	3	excellent	excellent	ADJ
taxlaw-2864	320	4	historical	historical	ADJ
taxlaw-2864	320	5	overview	overview	NOUN
taxlaw-2864	320	6	of	of	ADP
taxlaw-2864	320	7	income	income	NOUN
taxlaw-2864	320	8	tax	tax	NOUN
taxlaw-2864	320	9	withholding	withholding	NOUN
taxlaw-2864	320	10	,	,	PUNCT
taxlaw-2864	320	11	see	see	VERB
taxlaw-2864	320	12	richard	richard	PROPN
taxlaw-2864	320	13	l.	l.	PROPN
taxlaw-2864	320	14	doernberg	doernberg	PROPN
taxlaw-2864	320	15	,	,	PUNCT
taxlaw-2864	320	16	the	the	DET
taxlaw-2864	320	17	case	case	NOUN
taxlaw-2864	320	18	against	against	ADP
taxlaw-2864	320	19	withholding	withholding	NOUN
taxlaw-2864	320	20	,	,	PUNCT
taxlaw-2864	320	21	61	61	NUM
taxlaw-2864	320	22	tex	tex	PROPN
taxlaw-2864	320	23	.	.	PROPN
taxlaw-2864	320	24	l.	l.	PROPN
taxlaw-2864	320	25	rev	rev	PROPN
taxlaw-2864	320	26	.	.	PROPN
taxlaw-2864	320	27	595	595	NUM
taxlaw-2864	320	28	,	,	PUNCT
taxlaw-2864	320	29	599–604	599–604	NUM
taxlaw-2864	320	30	(	(	PUNCT
taxlaw-2864	320	31	1982	1982	NUM
taxlaw-2864	320	32	)	)	PUNCT
taxlaw-2864	320	33	.	.	PUNCT
taxlaw-2864	321	1	84	84	NUM
taxlaw-2864	321	2	president	president	PROPN
taxlaw-2864	321	3	lyndon	lyndon	PROPN
taxlaw-2864	321	4	baines	baines	PROPN
taxlaw-2864	321	5	johnson	johnson	PROPN
taxlaw-2864	321	6	,	,	PUNCT
taxlaw-2864	321	7	first	first	ADJ
taxlaw-2864	321	8	state	state	NOUN
taxlaw-2864	321	9	of	of	ADP
taxlaw-2864	321	10	the	the	DET
taxlaw-2864	321	11	union	union	NOUN
taxlaw-2864	321	12	address	address	NOUN
taxlaw-2864	321	13	(	(	PUNCT
taxlaw-2864	321	14	jan	jan	PROPN
taxlaw-2864	321	15	.	.	PROPN
taxlaw-2864	321	16	8	8	NUM
taxlaw-2864	321	17	,	,	PUNCT
taxlaw-2864	321	18	1964	1964	NUM
taxlaw-2864	321	19	)	)	PUNCT
taxlaw-2864	321	20	,	,	PUNCT
taxlaw-2864	321	21	http://www.americanrhetoric.com/speeches/lbj1964stateoftheunion.htm	http://www.americanrhetoric.com/speeches/lbj1964stateoftheunion.htm	PROPN
taxlaw-2864	321	22	.	.	PUNCT
taxlaw-2864	322	1	[	[	X
taxlaw-2864	322	2	https://perma.cc/nsf6-qa5r	https://perma.cc/nsf6-qa5r	X
taxlaw-2864	322	3	]	]	X
taxlaw-2864	322	4	.	.	PUNCT
taxlaw-2864	323	1	85	85	NUM
taxlaw-2864	323	2	social	social	ADJ
taxlaw-2864	323	3	security	security	NOUN
taxlaw-2864	323	4	amendments	amendment	NOUN
taxlaw-2864	323	5	of	of	ADP
taxlaw-2864	323	6	1965	1965	NUM
taxlaw-2864	323	7	,	,	PUNCT
taxlaw-2864	323	8	pub	pub	NOUN
taxlaw-2864	323	9	.	.	PUNCT
taxlaw-2864	324	1	l.	l.	PROPN
taxlaw-2864	324	2	no	no	INTJ
taxlaw-2864	324	3	.	.	PROPN
taxlaw-2864	325	1	89	89	NUM
taxlaw-2864	325	2	-	-	SYM
taxlaw-2864	325	3	97	97	NUM
taxlaw-2864	325	4	,	,	PUNCT
taxlaw-2864	325	5	79	79	NUM
taxlaw-2864	325	6	stat	stat	NOUN
taxlaw-2864	325	7	.	.	PUNCT
taxlaw-2864	326	1	286	286	NUM
taxlaw-2864	326	2	.	.	X
taxlaw-2864	327	1	86	86	NUM
taxlaw-2864	327	2	see	see	VERB
taxlaw-2864	327	3	generally	generally	ADV
taxlaw-2864	327	4	leandra	leandra	PROPN
taxlaw-2864	327	5	lederman	lederman	PROPN
taxlaw-2864	327	6	,	,	PUNCT
taxlaw-2864	327	7	statutory	statutory	ADJ
taxlaw-2864	327	8	speed	speed	NOUN
taxlaw-2864	327	9	bumps	bump	NOUN
taxlaw-2864	327	10	:	:	PUNCT
taxlaw-2864	327	11	the	the	DET
taxlaw-2864	327	12	roles	role	NOUN
taxlaw-2864	327	13	third	third	ADJ
taxlaw-2864	327	14	parties	party	NOUN
taxlaw-2864	327	15	play	play	VERB
taxlaw-2864	327	16	in	in	ADP
taxlaw-2864	327	17	tax	tax	NOUN
taxlaw-2864	327	18	compliance	compliance	NOUN
taxlaw-2864	327	19	,	,	PUNCT
taxlaw-2864	327	20	60	60	NUM
taxlaw-2864	327	21	stan	stan	PROPN
taxlaw-2864	327	22	.	.	PUNCT
taxlaw-2864	328	1	l.	l.	PROPN
taxlaw-2864	328	2	rev	rev	PROPN
taxlaw-2864	328	3	.	.	PROPN
taxlaw-2864	328	4	695	695	NUM
taxlaw-2864	328	5	(	(	PUNCT
taxlaw-2864	328	6	2007	2007	NUM
taxlaw-2864	328	7	)	)	PUNCT
taxlaw-2864	328	8	(	(	PUNCT
taxlaw-2864	328	9	stating	state	VERB
taxlaw-2864	328	10	that	that	SCONJ
taxlaw-2864	328	11	“	"	PUNCT
taxlaw-2864	328	12	structural	structural	ADJ
taxlaw-2864	328	13	systems	system	NOUN
taxlaw-2864	328	14	that	that	PRON
taxlaw-2864	328	15	engage	engage	VERB
taxlaw-2864	328	16	third	third	ADJ
taxlaw-2864	328	17	parties	party	NOUN
taxlaw-2864	328	18	to	to	PART
taxlaw-2864	328	19	help	help	VERB
taxlaw-2864	328	20	facilitate	facilitate	VERB
taxlaw-2864	328	21	compliance	compliance	NOUN
taxlaw-2864	328	22	with	with	ADP
taxlaw-2864	328	23	the	the	DET
taxlaw-2864	328	24	federal	federal	ADJ
taxlaw-2864	328	25	income	income	NOUN
taxlaw-2864	328	26	tax	tax	NOUN
taxlaw-2864	328	27	are	be	AUX
taxlaw-2864	328	28	…	…	PUNCT
taxlaw-2864	328	29	highly	highly	ADV
taxlaw-2864	328	30	successful	successful	ADJ
taxlaw-2864	328	31	”	"	PUNCT
taxlaw-2864	328	32	)	)	PUNCT
taxlaw-2864	328	33	.	.	PUNCT
taxlaw-2864	329	1	87	87	NUM
taxlaw-2864	329	2	internal	internal	ADJ
taxlaw-2864	329	3	revenue	revenue	NOUN
taxlaw-2864	329	4	serv	serv	X
taxlaw-2864	329	5	.	.	PUNCT
taxlaw-2864	329	6	,	,	PUNCT
taxlaw-2864	329	7	tax	tax	NOUN
taxlaw-2864	329	8	gap	gap	NOUN
taxlaw-2864	329	9	estimates	estimate	NOUN
taxlaw-2864	329	10	for	for	ADP
taxlaw-2864	329	11	the	the	DET
taxlaw-2864	329	12	years	year	NOUN
taxlaw-2864	329	13	2008–2010	2008–2010	NUM
taxlaw-2864	329	14	,	,	PUNCT
taxlaw-2864	329	15	at	at	ADP
taxlaw-2864	329	16	2	2	NUM
taxlaw-2864	329	17	(	(	PUNCT
taxlaw-2864	329	18	2016	2016	NUM
taxlaw-2864	329	19	)	)	PUNCT
taxlaw-2864	329	20	,	,	PUNCT
taxlaw-2864	329	21	https://www.irs.gov/pub/irs-soi/p1415.pdf	https://www.irs.gov/pub/irs-soi/p1415.pdf	X
taxlaw-2864	330	1	[	[	X
taxlaw-2864	330	2	https://perma.cc/vq45-9a7q	https://perma.cc/vq45-9a7q	X
taxlaw-2864	330	3	]	]	X
taxlaw-2864	330	4	(	(	PUNCT
taxlaw-2864	330	5	“	"	PUNCT
taxlaw-2864	330	6	misreporting	misreporte	VERB
taxlaw-2864	330	7	of	of	ADP
taxlaw-2864	330	8	income	income	NOUN
taxlaw-2864	330	9	amounts	amount	NOUN
taxlaw-2864	330	10	subject	subject	ADJ
taxlaw-2864	330	11	to	to	ADP
taxlaw-2864	330	12	substantial	substantial	ADJ
taxlaw-2864	330	13	information	information	NOUN
taxlaw-2864	330	14	reporting	reporting	NOUN
taxlaw-2864	330	15	and	and	CCONJ
taxlaw-2864	330	16	withholding	withholding	NOUN
taxlaw-2864	330	17	is	be	AUX
taxlaw-2864	330	18	1	1	NUM
taxlaw-2864	330	19	percent	percent	NOUN
taxlaw-2864	330	20	;	;	PUNCT
taxlaw-2864	330	21	of	of	ADP
taxlaw-2864	330	22	income	income	NOUN
taxlaw-2864	330	23	amounts	amount	VERB
taxlaw-2864	330	24	subject	subject	ADJ
taxlaw-2864	330	25	to	to	ADP
taxlaw-2864	330	26	substantial	substantial	ADJ
taxlaw-2864	330	27	information	information	NOUN
taxlaw-2864	330	28	reporting	reporting	NOUN
taxlaw-2864	330	29	but	but	CCONJ
taxlaw-2864	330	30	not	not	PART
taxlaw-2864	330	31	withholding	withhold	VERB
taxlaw-2864	330	32	,	,	PUNCT
taxlaw-2864	330	33	it	it	PRON
taxlaw-2864	330	34	is	be	AUX
taxlaw-2864	330	35	7	7	NUM
taxlaw-2864	330	36	percent	percent	NOUN
taxlaw-2864	330	37	;	;	PUNCT
taxlaw-2864	330	38	and	and	CCONJ
taxlaw-2864	330	39	of	of	ADP
taxlaw-2864	330	40	income	income	NOUN
taxlaw-2864	330	41	amounts	amount	NOUN
taxlaw-2864	330	42	subject	subject	ADJ
taxlaw-2864	330	43	to	to	ADP
taxlaw-2864	330	44	little	little	ADJ
taxlaw-2864	330	45	or	or	CCONJ
taxlaw-2864	330	46	no	no	PRON
taxlaw-2864	330	47	information	information	NOUN
taxlaw-2864	330	48	reporting	reporting	NOUN
taxlaw-2864	330	49	,	,	PUNCT
taxlaw-2864	330	50	such	such	ADJ
taxlaw-2864	330	51	as	as	ADP
taxlaw-2864	330	52	nonfarm	nonfarm	PROPN
taxlaw-2864	330	53	proprietor	proprietor	NOUN
taxlaw-2864	330	54	income	income	NOUN
taxlaw-2864	330	55	,	,	PUNCT
taxlaw-2864	330	56	it	it	PRON
taxlaw-2864	330	57	is	be	AUX
taxlaw-2864	330	58	63	63	NUM
taxlaw-2864	330	59	percent	percent	NOUN
taxlaw-2864	330	60	.	.	PUNCT
taxlaw-2864	330	61	”	"	PUNCT
taxlaw-2864	330	62	)	)	PUNCT
taxlaw-2864	330	63	.	.	PUNCT
taxlaw-2864	331	1	88	88	NUM
taxlaw-2864	331	2	see	see	VERB
taxlaw-2864	331	3	generally	generally	ADV
taxlaw-2864	331	4	a.	a.	PROPN
taxlaw-2864	331	5	b.	b.	PROPN
taxlaw-2864	331	6	atkinson	atkinson	PROPN
taxlaw-2864	331	7	&	&	CCONJ
taxlaw-2864	331	8	j.	j.	PROPN
taxlaw-2864	331	9	e.	e.	PROPN
taxlaw-2864	331	10	stiglitz	stiglitz	PROPN
taxlaw-2864	331	11	,	,	PUNCT
taxlaw-2864	331	12	lectures	lecture	VERB
taxlaw-2864	331	13	on	on	ADP
taxlaw-2864	331	14	public	public	ADJ
taxlaw-2864	331	15	economics	economic	NOUN
taxlaw-2864	331	16	27	27	NUM
taxlaw-2864	331	17	,	,	PUNCT
taxlaw-2864	331	18	33–34	33–34	NUM
taxlaw-2864	331	19	(	(	PUNCT
taxlaw-2864	331	20	1980	1980	NUM
taxlaw-2864	331	21	)	)	PUNCT
taxlaw-2864	331	22	;	;	PUNCT
taxlaw-2864	331	23	j.	j.	PROPN
taxlaw-2864	331	24	a.	a.	PROPN
taxlaw-2864	331	25	mirrlees	mirrlees	PROPN
taxlaw-2864	331	26	,	,	PUNCT
taxlaw-2864	331	27	an	an	DET
taxlaw-2864	331	28	exploration	exploration	NOUN
taxlaw-2864	331	29	in	in	ADP
taxlaw-2864	331	30	the	the	DET
taxlaw-2864	331	31	theory	theory	NOUN
taxlaw-2864	331	32	of	of	ADP
taxlaw-2864	331	33	optimum	optimum	ADJ
taxlaw-2864	331	34	income	income	NOUN
taxlaw-2864	331	35	taxation	taxation	NOUN
taxlaw-2864	331	36	,	,	PUNCT
taxlaw-2864	331	37	38	38	NUM
taxlaw-2864	331	38	rev	rev	X
taxlaw-2864	331	39	.	.	PROPN
taxlaw-2864	331	40	econ	econ	PROPN
taxlaw-2864	331	41	.	.	PUNCT
taxlaw-2864	331	42	stud	stud	PROPN
taxlaw-2864	331	43	.	.	PUNCT
taxlaw-2864	332	1	175	175	NUM
taxlaw-2864	332	2	(	(	PUNCT
taxlaw-2864	332	3	1971	1971	NUM
taxlaw-2864	332	4	)	)	PUNCT
taxlaw-2864	332	5	.	.	PUNCT
taxlaw-2864	333	1	14	14	NUM
taxlaw-2864	334	1	[	[	X
taxlaw-2864	334	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	334	3	columbia	columbia	PROPN
taxlaw-2864	334	4	journal	journal	PROPN
taxlaw-2864	334	5	of	of	ADP
taxlaw-2864	334	6	tax	tax	NOUN
taxlaw-2864	334	7	law	law	NOUN
taxlaw-2864	334	8	income	income	NOUN
taxlaw-2864	334	9	taxpayers	taxpayer	NOUN
taxlaw-2864	334	10	,	,	PUNCT
taxlaw-2864	334	11	their	their	PRON
taxlaw-2864	334	12	participation	participation	NOUN
taxlaw-2864	334	13	in	in	ADP
taxlaw-2864	334	14	the	the	DET
taxlaw-2864	334	15	labor	labor	NOUN
taxlaw-2864	334	16	market	market	NOUN
taxlaw-2864	334	17	is	be	AUX
taxlaw-2864	334	18	likely	likely	ADV
taxlaw-2864	334	19	inelastic	inelastic	ADJ
taxlaw-2864	334	20	;	;	PUNCT
taxlaw-2864	334	21	they	they	PRON
taxlaw-2864	334	22	need	need	VERB
taxlaw-2864	334	23	to	to	PART
taxlaw-2864	334	24	put	put	VERB
taxlaw-2864	334	25	the	the	DET
taxlaw-2864	334	26	proverbial	proverbial	ADJ
taxlaw-2864	334	27	“	"	PUNCT
taxlaw-2864	334	28	bread	bread	NOUN
taxlaw-2864	334	29	on	on	ADP
taxlaw-2864	334	30	the	the	DET
taxlaw-2864	334	31	table	table	NOUN
taxlaw-2864	334	32	,	,	PUNCT
taxlaw-2864	334	33	”	"	PUNCT
taxlaw-2864	334	34	and	and	CCONJ
taxlaw-2864	334	35	the	the	DET
taxlaw-2864	334	36	imposition	imposition	NOUN
taxlaw-2864	334	37	of	of	ADP
taxlaw-2864	334	38	taxes	taxis	NOUN
taxlaw-2864	334	39	may	may	AUX
taxlaw-2864	334	40	thus	thus	ADV
taxlaw-2864	334	41	cause	cause	VERB
taxlaw-2864	334	42	them	they	PRON
taxlaw-2864	334	43	to	to	PART
taxlaw-2864	334	44	increase	increase	VERB
taxlaw-2864	334	45	their	their	PRON
taxlaw-2864	334	46	work	work	NOUN
taxlaw-2864	334	47	hours.89	hours.89	NOUN
taxlaw-2864	334	48	therefore	therefore	ADV
taxlaw-2864	334	49	,	,	PUNCT
taxlaw-2864	334	50	with	with	SCONJ
taxlaw-2864	334	51	the	the	DET
taxlaw-2864	334	52	exception	exception	NOUN
taxlaw-2864	334	53	of	of	ADP
taxlaw-2864	334	54	financially	financially	ADV
taxlaw-2864	334	55	well	well	ADV
taxlaw-2864	334	56	-	-	PUNCT
taxlaw-2864	334	57	to	to	PART
taxlaw-2864	334	58	-	-	PUNCT
taxlaw-2864	334	59	do	do	AUX
taxlaw-2864	334	60	taxpayers	taxpayer	NOUN
taxlaw-2864	334	61	(	(	PUNCT
taxlaw-2864	334	62	who	who	PRON
taxlaw-2864	334	63	may	may	AUX
taxlaw-2864	334	64	engage	engage	VERB
taxlaw-2864	334	65	in	in	ADP
taxlaw-2864	334	66	more	more	ADJ
taxlaw-2864	334	67	leisure	leisure	NOUN
taxlaw-2864	334	68	activities	activity	NOUN
taxlaw-2864	334	69	and	and	CCONJ
taxlaw-2864	334	70	less	less	ADJ
taxlaw-2864	334	71	work	work	NOUN
taxlaw-2864	334	72	,	,	PUNCT
taxlaw-2864	334	73	which	which	PRON
taxlaw-2864	334	74	is	be	AUX
taxlaw-2864	334	75	known	know	VERB
taxlaw-2864	334	76	as	as	ADP
taxlaw-2864	334	77	the	the	DET
taxlaw-2864	334	78	“	"	PUNCT
taxlaw-2864	334	79	substitution	substitution	NOUN
taxlaw-2864	334	80	effect”),90	effect”),90	NOUN
taxlaw-2864	334	81	a	a	DET
taxlaw-2864	334	82	tax	tax	NOUN
taxlaw-2864	334	83	on	on	ADP
taxlaw-2864	334	84	labor	labor	NOUN
taxlaw-2864	334	85	income	income	NOUN
taxlaw-2864	334	86	could	could	AUX
taxlaw-2864	334	87	be	be	AUX
taxlaw-2864	334	88	imposed	impose	VERB
taxlaw-2864	334	89	with	with	ADP
taxlaw-2864	334	90	little	little	ADJ
taxlaw-2864	334	91	or	or	CCONJ
taxlaw-2864	334	92	no	no	PRON
taxlaw-2864	334	93	negative	negative	ADJ
taxlaw-2864	334	94	effect	effect	NOUN
taxlaw-2864	334	95	on	on	ADP
taxlaw-2864	334	96	the	the	DET
taxlaw-2864	334	97	labor	labor	NOUN
taxlaw-2864	334	98	market.91	market.91	ADV
taxlaw-2864	334	99	a	a	DET
taxlaw-2864	334	100	third	third	ADJ
taxlaw-2864	334	101	factor	factor	NOUN
taxlaw-2864	334	102	is	be	AUX
taxlaw-2864	334	103	grounded	ground	VERB
taxlaw-2864	334	104	in	in	ADP
taxlaw-2864	334	105	the	the	DET
taxlaw-2864	334	106	notion	notion	NOUN
taxlaw-2864	334	107	of	of	ADP
taxlaw-2864	334	108	sufficiency	sufficiency	NOUN
taxlaw-2864	334	109	.	.	PUNCT
taxlaw-2864	335	1	for	for	ADP
taxlaw-2864	335	2	a	a	DET
taxlaw-2864	335	3	tax	tax	NOUN
taxlaw-2864	335	4	to	to	PART
taxlaw-2864	335	5	have	have	AUX
taxlaw-2864	335	6	utility	utility	NOUN
taxlaw-2864	335	7	/	/	SYM
taxlaw-2864	335	8	functionality	functionality	NOUN
taxlaw-2864	335	9	,	,	PUNCT
taxlaw-2864	335	10	there	there	PRON
taxlaw-2864	335	11	must	must	AUX
taxlaw-2864	335	12	be	be	AUX
taxlaw-2864	335	13	an	an	DET
taxlaw-2864	335	14	adequate	adequate	ADJ
taxlaw-2864	335	15	base	base	NOUN
taxlaw-2864	335	16	upon	upon	SCONJ
taxlaw-2864	335	17	which	which	PRON
taxlaw-2864	335	18	to	to	PART
taxlaw-2864	335	19	impose	impose	VERB
taxlaw-2864	335	20	a	a	DET
taxlaw-2864	335	21	tax.92	tax.92	NOUN
taxlaw-2864	335	22	for	for	ADP
taxlaw-2864	335	23	example	example	NOUN
taxlaw-2864	335	24	,	,	PUNCT
taxlaw-2864	335	25	in	in	ADP
taxlaw-2864	335	26	terms	term	NOUN
taxlaw-2864	335	27	of	of	ADP
taxlaw-2864	335	28	revenue	revenue	NOUN
taxlaw-2864	335	29	generation	generation	NOUN
taxlaw-2864	335	30	,	,	PUNCT
taxlaw-2864	335	31	the	the	DET
taxlaw-2864	335	32	institution	institution	NOUN
taxlaw-2864	335	33	of	of	ADP
taxlaw-2864	335	34	a	a	DET
taxlaw-2864	335	35	universal	universal	ADJ
taxlaw-2864	335	36	estate	estate	NOUN
taxlaw-2864	335	37	tax	tax	NOUN
taxlaw-2864	335	38	would	would	AUX
taxlaw-2864	335	39	probably	probably	ADV
taxlaw-2864	335	40	be	be	AUX
taxlaw-2864	335	41	nonsensical	nonsensical	ADJ
taxlaw-2864	335	42	for	for	ADP
taxlaw-2864	335	43	one	one	NUM
taxlaw-2864	335	44	simple	simple	ADJ
taxlaw-2864	335	45	reason	reason	NOUN
taxlaw-2864	335	46	:	:	PUNCT
taxlaw-2864	335	47	without	without	ADP
taxlaw-2864	335	48	imposing	impose	VERB
taxlaw-2864	335	49	tax	tax	NOUN
taxlaw-2864	335	50	rates	rate	NOUN
taxlaw-2864	335	51	that	that	PRON
taxlaw-2864	335	52	the	the	DET
taxlaw-2864	335	53	general	general	ADJ
taxlaw-2864	335	54	public	public	NOUN
taxlaw-2864	335	55	would	would	AUX
taxlaw-2864	335	56	likely	likely	ADV
taxlaw-2864	335	57	consider	consider	VERB
taxlaw-2864	335	58	confiscatory	confiscatory	NOUN
taxlaw-2864	335	59	,	,	PUNCT
taxlaw-2864	335	60	not	not	PART
taxlaw-2864	335	61	enough	enough	ADJ
taxlaw-2864	335	62	taxpayers	taxpayer	NOUN
taxlaw-2864	335	63	perish	perish	VERB
taxlaw-2864	335	64	annually	annually	ADV
taxlaw-2864	335	65	with	with	ADP
taxlaw-2864	335	66	sufficient	sufficient	ADJ
taxlaw-2864	335	67	wealth	wealth	NOUN
taxlaw-2864	335	68	to	to	PART
taxlaw-2864	335	69	provide	provide	VERB
taxlaw-2864	335	70	a	a	DET
taxlaw-2864	335	71	sustainable	sustainable	ADJ
taxlaw-2864	335	72	tax	tax	NOUN
taxlaw-2864	335	73	base.93	base.93	NOUN
taxlaw-2864	335	74	the	the	DET
taxlaw-2864	335	75	same	same	ADJ
taxlaw-2864	335	76	is	be	AUX
taxlaw-2864	335	77	not	not	PART
taxlaw-2864	335	78	true	true	ADJ
taxlaw-2864	335	79	of	of	ADP
taxlaw-2864	335	80	labor	labor	NOUN
taxlaw-2864	335	81	income	income	NOUN
taxlaw-2864	335	82	.	.	PUNCT
taxlaw-2864	336	1	relative	relative	ADJ
taxlaw-2864	336	2	to	to	ADP
taxlaw-2864	336	3	other	other	ADJ
taxlaw-2864	336	4	income	income	NOUN
taxlaw-2864	336	5	forms	form	NOUN
taxlaw-2864	336	6	,	,	PUNCT
taxlaw-2864	336	7	it	it	PRON
taxlaw-2864	336	8	is	be	AUX
taxlaw-2864	336	9	plentiful.94	plentiful.94	NOUN
taxlaw-2864	336	10	furthermore	furthermore	ADV
taxlaw-2864	336	11	,	,	PUNCT
taxlaw-2864	336	12	labor	labor	NOUN
taxlaw-2864	336	13	income	income	NOUN
taxlaw-2864	336	14	tends	tend	VERB
taxlaw-2864	336	15	to	to	PART
taxlaw-2864	336	16	be	be	AUX
taxlaw-2864	336	17	generated	generate	VERB
taxlaw-2864	336	18	in	in	ADP
taxlaw-2864	336	19	a	a	DET
taxlaw-2864	336	20	fairly	fairly	ADV
taxlaw-2864	336	21	steady	steady	ADJ
taxlaw-2864	336	22	stream	stream	NOUN
taxlaw-2864	336	23	,	,	PUNCT
taxlaw-2864	336	24	with	with	ADP
taxlaw-2864	336	25	few	few	ADJ
taxlaw-2864	336	26	opportunities	opportunity	NOUN
taxlaw-2864	336	27	to	to	PART
taxlaw-2864	336	28	defer	defer	VERB
taxlaw-2864	336	29	receipt	receipt	NOUN
taxlaw-2864	336	30	to	to	ADP
taxlaw-2864	336	31	later	later	ADJ
taxlaw-2864	336	32	tax	tax	NOUN
taxlaw-2864	336	33	years	year	NOUN
taxlaw-2864	336	34	.	.	PUNCT
taxlaw-2864	337	1	a	a	DET
taxlaw-2864	337	2	fourth	fourth	ADJ
taxlaw-2864	337	3	factor	factor	NOUN
taxlaw-2864	337	4	pertains	pertain	VERB
taxlaw-2864	337	5	to	to	ADP
taxlaw-2864	337	6	political	political	ADJ
taxlaw-2864	337	7	expediency	expediency	NOUN
taxlaw-2864	337	8	.	.	PUNCT
taxlaw-2864	338	1	as	as	SCONJ
taxlaw-2864	338	2	the	the	DET
taxlaw-2864	338	3	income	income	NOUN
taxlaw-2864	338	4	tax	tax	NOUN
taxlaw-2864	338	5	system	system	NOUN
taxlaw-2864	338	6	evolved	evolve	VERB
taxlaw-2864	338	7	in	in	ADP
taxlaw-2864	338	8	the	the	DET
taxlaw-2864	338	9	united	united	PROPN
taxlaw-2864	338	10	states	states	PROPN
taxlaw-2864	338	11	,	,	PUNCT
taxlaw-2864	338	12	consider	consider	VERB
taxlaw-2864	338	13	in	in	ADP
taxlaw-2864	338	14	whose	whose	DET
taxlaw-2864	338	15	hands	hand	NOUN
taxlaw-2864	338	16	power	power	NOUN
taxlaw-2864	338	17	vested	vest	VERB
taxlaw-2864	338	18	,	,	PUNCT
taxlaw-2864	338	19	namely	namely	ADV
taxlaw-2864	338	20	,	,	PUNCT
taxlaw-2864	338	21	those	those	PRON
taxlaw-2864	338	22	who	who	PRON
taxlaw-2864	338	23	controlled	control	VERB
taxlaw-2864	338	24	the	the	DET
taxlaw-2864	338	25	capital	capital	NOUN
taxlaw-2864	338	26	apparatus.95	apparatus.95	NOUN
taxlaw-2864	338	27	it	it	PRON
taxlaw-2864	338	28	comes	come	VERB
taxlaw-2864	338	29	as	as	ADP
taxlaw-2864	338	30	no	no	DET
taxlaw-2864	338	31	surprise	surprise	NOUN
taxlaw-2864	338	32	that	that	SCONJ
taxlaw-2864	338	33	the	the	DET
taxlaw-2864	338	34	powerful	powerful	ADJ
taxlaw-2864	338	35	elite	elite	NOUN
taxlaw-2864	338	36	devised	devise	VERB
taxlaw-2864	338	37	the	the	DET
taxlaw-2864	338	38	nation	nation	NOUN
taxlaw-2864	338	39	’s	’s	PART
taxlaw-2864	338	40	income	income	NOUN
taxlaw-2864	338	41	tax	tax	NOUN
taxlaw-2864	338	42	system	system	NOUN
taxlaw-2864	338	43	in	in	ADP
taxlaw-2864	338	44	a	a	DET
taxlaw-2864	338	45	manner	manner	NOUN
taxlaw-2864	338	46	that	that	PRON
taxlaw-2864	338	47	imposed	impose	VERB
taxlaw-2864	338	48	a	a	DET
taxlaw-2864	338	49	greater	great	ADJ
taxlaw-2864	338	50	tax	tax	NOUN
taxlaw-2864	338	51	burden	burden	NOUN
taxlaw-2864	338	52	on	on	ADP
taxlaw-2864	338	53	others	other	NOUN
taxlaw-2864	338	54	than	than	ADP
taxlaw-2864	338	55	on	on	ADP
taxlaw-2864	338	56	themselves.96	themselves.96	NOUN
taxlaw-2864	338	57	in	in	ADP
taxlaw-2864	338	58	an	an	DET
taxlaw-2864	338	59	endeavor	endeavor	NOUN
taxlaw-2864	338	60	to	to	PART
taxlaw-2864	338	61	make	make	VERB
taxlaw-2864	338	62	payroll	payroll	NOUN
taxlaw-2864	338	63	taxes	taxis	NOUN
taxlaw-2864	338	64	more	more	ADV
taxlaw-2864	338	65	politically	politically	ADV
taxlaw-2864	338	66	palatable	palatable	ADJ
taxlaw-2864	338	67	to	to	ADP
taxlaw-2864	338	68	the	the	DET
taxlaw-2864	338	69	masses	masse	NOUN
taxlaw-2864	338	70	,	,	PUNCT
taxlaw-2864	338	71	though	though	ADV
taxlaw-2864	338	72	,	,	PUNCT
taxlaw-2864	338	73	congress	congress	PROPN
taxlaw-2864	338	74	introduced	introduce	VERB
taxlaw-2864	338	75	tax	tax	NOUN
taxlaw-2864	338	76	withholding	withholding	NOUN
taxlaw-2864	338	77	on	on	ADP
taxlaw-2864	338	78	wages	wage	NOUN
taxlaw-2864	338	79	,	,	PUNCT
taxlaw-2864	338	80	helping	help	VERB
taxlaw-2864	338	81	to	to	PART
taxlaw-2864	338	82	ensure	ensure	VERB
taxlaw-2864	338	83	compliance	compliance	NOUN
taxlaw-2864	338	84	while	while	SCONJ
taxlaw-2864	338	85	simultaneously	simultaneously	ADV
taxlaw-2864	338	86	alleviating	alleviate	VERB
taxlaw-2864	338	87	taxpayers	taxpayer	NOUN
taxlaw-2864	338	88	of	of	ADP
taxlaw-2864	338	89	the	the	DET
taxlaw-2864	338	90	difficult	difficult	ADJ
taxlaw-2864	338	91	administrative	administrative	ADJ
taxlaw-2864	338	92	burden	burden	NOUN
taxlaw-2864	338	93	of	of	ADP
taxlaw-2864	338	94	having	have	VERB
taxlaw-2864	338	95	to	to	PART
taxlaw-2864	338	96	put	put	VERB
taxlaw-2864	338	97	aside	aside	ADV
taxlaw-2864	338	98	adequate	adequate	ADJ
taxlaw-2864	338	99	savings	saving	NOUN
taxlaw-2864	338	100	to	to	PART
taxlaw-2864	338	101	meet	meet	VERB
taxlaw-2864	338	102	their	their	PRON
taxlaw-2864	338	103	annual	annual	ADJ
taxlaw-2864	338	104	tax	tax	NOUN
taxlaw-2864	338	105	obligations.97	obligations.97	NOUN
taxlaw-2864	338	106	89	89	NUM
taxlaw-2864	338	107	see	see	VERB
taxlaw-2864	338	108	martin	martin	PROPN
taxlaw-2864	338	109	j.	j.	PROPN
taxlaw-2864	338	110	mcmahon	mcmahon	PROPN
taxlaw-2864	338	111	jr	jr	PROPN
taxlaw-2864	338	112	.	.	PROPN
taxlaw-2864	338	113	&	&	CCONJ
taxlaw-2864	338	114	alice	alice	PROPN
taxlaw-2864	338	115	g.	g.	PROPN
taxlaw-2864	338	116	abreu	abreu	PROPN
taxlaw-2864	338	117	,	,	PUNCT
taxlaw-2864	338	118	winner	winner	NOUN
taxlaw-2864	338	119	-	-	PUNCT
taxlaw-2864	338	120	take	take	VERB
taxlaw-2864	338	121	-	-	PUNCT
taxlaw-2864	338	122	all	all	PRON
taxlaw-2864	338	123	markets	market	NOUN
taxlaw-2864	338	124	:	:	PUNCT
taxlaw-2864	338	125	easing	ease	VERB
taxlaw-2864	338	126	the	the	DET
taxlaw-2864	338	127	case	case	NOUN
taxlaw-2864	338	128	for	for	ADP
taxlaw-2864	338	129	progressive	progressive	ADJ
taxlaw-2864	338	130	taxation	taxation	NOUN
taxlaw-2864	338	131	,	,	PUNCT
taxlaw-2864	338	132	4	4	NUM
taxlaw-2864	338	133	fla	fla	NOUN
taxlaw-2864	338	134	.	.	PUNCT
taxlaw-2864	339	1	tax	tax	PROPN
taxlaw-2864	339	2	rev	rev	PROPN
taxlaw-2864	339	3	.	.	PROPN
taxlaw-2864	339	4	1	1	NUM
taxlaw-2864	339	5	,	,	PUNCT
taxlaw-2864	339	6	43–45	43–45	NUM
taxlaw-2864	339	7	(	(	PUNCT
taxlaw-2864	339	8	1998	1998	NUM
taxlaw-2864	339	9	)	)	PUNCT
taxlaw-2864	339	10	(	(	PUNCT
taxlaw-2864	339	11	analyzing	analyze	VERB
taxlaw-2864	339	12	the	the	DET
taxlaw-2864	339	13	different	different	ADJ
taxlaw-2864	339	14	substitution	substitution	NOUN
taxlaw-2864	339	15	effects	effect	NOUN
taxlaw-2864	339	16	between	between	ADP
taxlaw-2864	339	17	lowand	lowand	ADJ
taxlaw-2864	339	18	high	high	ADJ
taxlaw-2864	339	19	-	-	PUNCT
taxlaw-2864	339	20	income	income	NOUN
taxlaw-2864	339	21	taxpayers	taxpayer	NOUN
taxlaw-2864	339	22	)	)	PUNCT
taxlaw-2864	339	23	.	.	PUNCT
taxlaw-2864	340	1	90	90	NUM
taxlaw-2864	340	2	see	see	VERB
taxlaw-2864	340	3	atkinson	atkinson	PROPN
taxlaw-2864	340	4	&	&	CCONJ
taxlaw-2864	340	5	stiglitz	stiglitz	PROPN
taxlaw-2864	340	6	,	,	PUNCT
taxlaw-2864	340	7	supra	supra	PROPN
taxlaw-2864	340	8	note	note	PROPN
taxlaw-2864	340	9	88	88	NUM
taxlaw-2864	340	10	,	,	PUNCT
taxlaw-2864	340	11	at	at	ADP
taxlaw-2864	340	12	27–28	27–28	NUM
taxlaw-2864	340	13	.	.	PUNCT
taxlaw-2864	341	1	91	91	NUM
taxlaw-2864	341	2	see	see	VERB
taxlaw-2864	341	3	joseph	joseph	PROPN
taxlaw-2864	341	4	bankman	bankman	PROPN
taxlaw-2864	341	5	&	&	CCONJ
taxlaw-2864	341	6	thomas	thomas	PROPN
taxlaw-2864	341	7	griffith	griffith	PROPN
taxlaw-2864	341	8	,	,	PUNCT
taxlaw-2864	341	9	social	social	ADJ
taxlaw-2864	341	10	welfare	welfare	NOUN
taxlaw-2864	341	11	and	and	CCONJ
taxlaw-2864	341	12	the	the	DET
taxlaw-2864	341	13	rate	rate	NOUN
taxlaw-2864	341	14	structure	structure	NOUN
taxlaw-2864	341	15	:	:	PUNCT
taxlaw-2864	341	16	a	a	DET
taxlaw-2864	341	17	new	new	ADJ
taxlaw-2864	341	18	look	look	NOUN
taxlaw-2864	341	19	at	at	ADP
taxlaw-2864	341	20	progressive	progressive	ADJ
taxlaw-2864	341	21	taxation	taxation	NOUN
taxlaw-2864	341	22	,	,	PUNCT
taxlaw-2864	341	23	75	75	NUM
taxlaw-2864	341	24	cal	cal	NOUN
taxlaw-2864	341	25	.	.	PUNCT
taxlaw-2864	342	1	l.	l.	PROPN
taxlaw-2864	342	2	rev	rev	PROPN
taxlaw-2864	342	3	.	.	PROPN
taxlaw-2864	342	4	1905	1905	NUM
taxlaw-2864	342	5	,	,	PUNCT
taxlaw-2864	342	6	1964–65	1964–65	NUM
taxlaw-2864	342	7	(	(	PUNCT
taxlaw-2864	342	8	1987	1987	NUM
taxlaw-2864	342	9	)	)	PUNCT
taxlaw-2864	342	10	(	(	PUNCT
taxlaw-2864	342	11	“	"	PUNCT
taxlaw-2864	342	12	looking	look	VERB
taxlaw-2864	342	13	at	at	ADP
taxlaw-2864	342	14	the	the	DET
taxlaw-2864	342	15	whole	whole	ADJ
taxlaw-2864	342	16	range	range	NOUN
taxlaw-2864	342	17	of	of	ADP
taxlaw-2864	342	18	econometric	econometric	ADJ
taxlaw-2864	342	19	studies	study	NOUN
taxlaw-2864	342	20	of	of	ADP
taxlaw-2864	342	21	the	the	DET
taxlaw-2864	342	22	labor	labor	NOUN
taxlaw-2864	342	23	supply	supply	NOUN
taxlaw-2864	342	24	,	,	PUNCT
taxlaw-2864	342	25	the	the	DET
taxlaw-2864	342	26	most	most	ADV
taxlaw-2864	342	27	plausible	plausible	ADJ
taxlaw-2864	342	28	conclusion	conclusion	NOUN
taxlaw-2864	342	29	is	be	AUX
taxlaw-2864	342	30	that	that	SCONJ
taxlaw-2864	342	31	the	the	DET
taxlaw-2864	342	32	elasticity	elasticity	NOUN
taxlaw-2864	342	33	of	of	ADP
taxlaw-2864	342	34	substitution	substitution	NOUN
taxlaw-2864	342	35	between	between	ADP
taxlaw-2864	342	36	consumption	consumption	NOUN
taxlaw-2864	342	37	and	and	CCONJ
taxlaw-2864	342	38	leisure	leisure	NOUN
taxlaw-2864	342	39	lies	lie	VERB
taxlaw-2864	342	40	between	between	ADP
taxlaw-2864	342	41	0.3	0.3	NUM
taxlaw-2864	342	42	and	and	CCONJ
taxlaw-2864	342	43	0.8	0.8	NUM
taxlaw-2864	342	44	and	and	CCONJ
taxlaw-2864	342	45	almost	almost	ADV
taxlaw-2864	342	46	certainly	certainly	ADV
taxlaw-2864	342	47	is	be	AUX
taxlaw-2864	342	48	less	less	ADJ
taxlaw-2864	342	49	than	than	ADP
taxlaw-2864	342	50	the	the	DET
taxlaw-2864	342	51	elasticity	elasticity	NOUN
taxlaw-2864	342	52	of	of	ADP
taxlaw-2864	342	53	1.0	1.0	NUM
taxlaw-2864	342	54	used	use	VERB
taxlaw-2864	342	55	in	in	ADP
taxlaw-2864	342	56	the	the	DET
taxlaw-2864	342	57	mirrlees	mirrlee	NOUN
taxlaw-2864	342	58	model	model	NOUN
taxlaw-2864	342	59	.	.	PUNCT
taxlaw-2864	342	60	”	"	PUNCT
taxlaw-2864	342	61	)	)	PUNCT
taxlaw-2864	342	62	.	.	PUNCT
taxlaw-2864	343	1	92	92	NUM
taxlaw-2864	343	2	see	see	VERB
taxlaw-2864	343	3	joseph	joseph	PROPN
taxlaw-2864	343	4	t.	t.	PROPN
taxlaw-2864	343	5	sneed	sneed	PROPN
taxlaw-2864	343	6	,	,	PUNCT
taxlaw-2864	343	7	the	the	DET
taxlaw-2864	343	8	criteria	criterion	NOUN
taxlaw-2864	343	9	of	of	ADP
taxlaw-2864	343	10	federal	federal	ADJ
taxlaw-2864	343	11	income	income	NOUN
taxlaw-2864	343	12	tax	tax	NOUN
taxlaw-2864	343	13	policy	policy	NOUN
taxlaw-2864	343	14	,	,	PUNCT
taxlaw-2864	343	15	17	17	NUM
taxlaw-2864	343	16	stan	stan	PROPN
taxlaw-2864	343	17	.	.	PUNCT
taxlaw-2864	344	1	l.	l.	PROPN
taxlaw-2864	344	2	rev	rev	PROPN
taxlaw-2864	344	3	.	.	PROPN
taxlaw-2864	344	4	567	567	NUM
taxlaw-2864	344	5	,	,	PUNCT
taxlaw-2864	344	6	570	570	NUM
taxlaw-2864	344	7	(	(	PUNCT
taxlaw-2864	344	8	1965	1965	NUM
taxlaw-2864	344	9	)	)	PUNCT
taxlaw-2864	344	10	(	(	PUNCT
taxlaw-2864	344	11	“	"	PUNCT
taxlaw-2864	344	12	thus	thus	ADV
taxlaw-2864	344	13	,	,	PUNCT
taxlaw-2864	344	14	when	when	SCONJ
taxlaw-2864	344	15	it	it	PRON
taxlaw-2864	344	16	is	be	AUX
taxlaw-2864	344	17	determined	determine	VERB
taxlaw-2864	344	18	that	that	SCONJ
taxlaw-2864	344	19	a	a	DET
taxlaw-2864	344	20	given	give	VERB
taxlaw-2864	344	21	amount	amount	NOUN
taxlaw-2864	344	22	of	of	ADP
taxlaw-2864	344	23	additional	additional	ADJ
taxlaw-2864	344	24	revenue	revenue	NOUN
taxlaw-2864	344	25	is	be	AUX
taxlaw-2864	344	26	required	require	VERB
taxlaw-2864	344	27	,	,	PUNCT
taxlaw-2864	344	28	existing	existing	ADJ
taxlaw-2864	344	29	and	and	CCONJ
taxlaw-2864	344	30	possible	possible	ADJ
taxlaw-2864	344	31	additional	additional	ADJ
taxlaw-2864	344	32	taxes	taxis	NOUN
taxlaw-2864	344	33	must	must	AUX
taxlaw-2864	344	34	be	be	AUX
taxlaw-2864	344	35	evaluated	evaluate	VERB
taxlaw-2864	344	36	to	to	PART
taxlaw-2864	344	37	determine	determine	VERB
taxlaw-2864	344	38	their	their	PRON
taxlaw-2864	344	39	capacity	capacity	NOUN
taxlaw-2864	344	40	to	to	PART
taxlaw-2864	344	41	fulfill	fulfill	VERB
taxlaw-2864	344	42	the	the	DET
taxlaw-2864	344	43	need	need	NOUN
taxlaw-2864	344	44	.	.	PUNCT
taxlaw-2864	344	45	”	"	PUNCT
taxlaw-2864	344	46	)	)	PUNCT
taxlaw-2864	344	47	.	.	PUNCT
taxlaw-2864	345	1	93	93	NUM
taxlaw-2864	345	2	see	see	VERB
taxlaw-2864	345	3	james	james	PROPN
taxlaw-2864	345	4	m.	m.	PROPN
taxlaw-2864	345	5	poterba	poterba	PROPN
taxlaw-2864	345	6	,	,	PUNCT
taxlaw-2864	345	7	steven	steven	PROPN
taxlaw-2864	345	8	f.	f.	PROPN
taxlaw-2864	345	9	venti	venti	PROPN
taxlaw-2864	345	10	&	&	CCONJ
taxlaw-2864	345	11	david	david	PROPN
taxlaw-2864	345	12	a.	a.	PROPN
taxlaw-2864	345	13	wise	wise	PROPN
taxlaw-2864	345	14	,	,	PUNCT
taxlaw-2864	345	15	were	be	AUX
taxlaw-2864	345	16	they	they	PRON
taxlaw-2864	345	17	prepared	prepare	VERB
taxlaw-2864	345	18	for	for	ADP
taxlaw-2864	345	19	retirement	retirement	NOUN
taxlaw-2864	345	20	?	?	PUNCT
taxlaw-2864	346	1	financial	financial	ADJ
taxlaw-2864	346	2	status	status	NOUN
taxlaw-2864	346	3	at	at	ADP
taxlaw-2864	346	4	advanced	advanced	ADJ
taxlaw-2864	346	5	ages	age	NOUN
taxlaw-2864	346	6	in	in	ADP
taxlaw-2864	346	7	the	the	DET
taxlaw-2864	346	8	hrs	hrs	NOUN
taxlaw-2864	346	9	and	and	CCONJ
taxlaw-2864	346	10	ahead	ahead	ADJ
taxlaw-2864	346	11	cohorts	cohort	NOUN
taxlaw-2864	346	12	1	1	NUM
taxlaw-2864	346	13	(	(	PUNCT
taxlaw-2864	346	14	nat’l	nat’l	NUM
taxlaw-2864	346	15	bureau	bureau	PROPN
taxlaw-2864	346	16	of	of	ADP
taxlaw-2864	346	17	econ	econ	PROPN
taxlaw-2864	346	18	.	.	PUNCT
taxlaw-2864	347	1	research	research	PROPN
taxlaw-2864	347	2	,	,	PUNCT
taxlaw-2864	347	3	working	work	VERB
taxlaw-2864	347	4	paper	paper	NOUN
taxlaw-2864	347	5	no	no	INTJ
taxlaw-2864	347	6	.	.	PROPN
taxlaw-2864	347	7	17824	17824	NUM
taxlaw-2864	347	8	,	,	PUNCT
taxlaw-2864	347	9	2012	2012	NUM
taxlaw-2864	347	10	)	)	PUNCT
taxlaw-2864	347	11	,	,	PUNCT
taxlaw-2864	348	1	http://www.nber.org/papers/w17824	http://www.nber.org/papers/w17824	PROPN
taxlaw-2864	348	2	[	[	X
taxlaw-2864	348	3	https://perma.cc/49yy-m4ec	https://perma.cc/49yy-m4ec	X
taxlaw-2864	348	4	]	]	X
taxlaw-2864	348	5	(	(	PUNCT
taxlaw-2864	348	6	“	"	PUNCT
taxlaw-2864	348	7	we	we	PRON
taxlaw-2864	348	8	find	find	VERB
taxlaw-2864	348	9	that	that	SCONJ
taxlaw-2864	348	10	a	a	DET
taxlaw-2864	348	11	substantial	substantial	ADJ
taxlaw-2864	348	12	fraction	fraction	NOUN
taxlaw-2864	348	13	of	of	ADP
taxlaw-2864	348	14	persons	person	NOUN
taxlaw-2864	348	15	die	die	VERB
taxlaw-2864	348	16	with	with	ADP
taxlaw-2864	348	17	virtually	virtually	ADV
taxlaw-2864	348	18	no	no	PRON
taxlaw-2864	348	19	financial	financial	ADJ
taxlaw-2864	348	20	assets—46.1	assets—46.1	ADJ
taxlaw-2864	348	21	percent	percent	NOUN
taxlaw-2864	348	22	with	with	ADP
taxlaw-2864	348	23	less	less	ADJ
taxlaw-2864	348	24	than	than	ADP
taxlaw-2864	348	25	$	$	SYM
taxlaw-2864	348	26	10,000	10,000	NUM
taxlaw-2864	348	27	—	—	PUNCT
taxlaw-2864	348	28	and	and	CCONJ
taxlaw-2864	348	29	many	many	ADJ
taxlaw-2864	348	30	of	of	ADP
taxlaw-2864	348	31	these	these	DET
taxlaw-2864	348	32	households	household	NOUN
taxlaw-2864	348	33	also	also	ADV
taxlaw-2864	348	34	have	have	VERB
taxlaw-2864	348	35	no	no	DET
taxlaw-2864	348	36	housing	housing	NOUN
taxlaw-2864	348	37	wealth	wealth	NOUN
taxlaw-2864	348	38	and	and	CCONJ
taxlaw-2864	348	39	rely	rely	VERB
taxlaw-2864	348	40	almost	almost	ADV
taxlaw-2864	348	41	entirely	entirely	ADV
taxlaw-2864	348	42	on	on	ADP
taxlaw-2864	348	43	social	social	ADJ
taxlaw-2864	348	44	security	security	NOUN
taxlaw-2864	348	45	benefits	benefit	NOUN
taxlaw-2864	348	46	for	for	ADP
taxlaw-2864	348	47	support	support	NOUN
taxlaw-2864	348	48	.	.	PUNCT
taxlaw-2864	348	49	”	"	PUNCT
taxlaw-2864	348	50	)	)	PUNCT
taxlaw-2864	348	51	.	.	PUNCT
taxlaw-2864	349	1	94	94	NUM
taxlaw-2864	349	2	see	see	VERB
taxlaw-2864	349	3	supra	supra	PROPN
taxlaw-2864	349	4	notes	note	VERB
taxlaw-2864	349	5	81	81	NUM
taxlaw-2864	349	6	-	-	SYM
taxlaw-2864	349	7	85	85	NUM
taxlaw-2864	349	8	and	and	CCONJ
taxlaw-2864	349	9	accompanying	accompany	VERB
taxlaw-2864	349	10	text	text	NOUN
taxlaw-2864	349	11	.	.	PUNCT
taxlaw-2864	350	1	95	95	NUM
taxlaw-2864	350	2	see	see	VERB
taxlaw-2864	350	3	generally	generally	ADV
taxlaw-2864	350	4	charles	charles	PROPN
taxlaw-2864	350	5	r.	r.	PROPN
taxlaw-2864	350	6	morris	morris	PROPN
taxlaw-2864	350	7	,	,	PUNCT
taxlaw-2864	350	8	the	the	DET
taxlaw-2864	350	9	tycoons	tycoon	NOUN
taxlaw-2864	350	10	:	:	PUNCT
taxlaw-2864	350	11	how	how	SCONJ
taxlaw-2864	350	12	andrew	andrew	PROPN
taxlaw-2864	350	13	carnegie	carnegie	PROPN
taxlaw-2864	350	14	,	,	PUNCT
taxlaw-2864	350	15	john	john	PROPN
taxlaw-2864	350	16	d.	d.	PROPN
taxlaw-2864	350	17	rockerfeller	rockerfeller	PROPN
taxlaw-2864	350	18	,	,	PUNCT
taxlaw-2864	350	19	jay	jay	PROPN
taxlaw-2864	350	20	gould	gould	PROPN
taxlaw-2864	350	21	,	,	PUNCT
taxlaw-2864	350	22	and	and	CCONJ
taxlaw-2864	350	23	j.p	j.p	PROPN
taxlaw-2864	350	24	.	.	PROPN
taxlaw-2864	350	25	morgan	morgan	PROPN
taxlaw-2864	350	26	invented	invent	VERB
taxlaw-2864	350	27	the	the	DET
taxlaw-2864	350	28	american	american	ADJ
taxlaw-2864	350	29	supereconomy	supereconomy	NOUN
taxlaw-2864	350	30	(	(	PUNCT
taxlaw-2864	350	31	2005	2005	NUM
taxlaw-2864	350	32	)	)	PUNCT
taxlaw-2864	350	33	;	;	PUNCT
taxlaw-2864	350	34	matthew	matthew	PROPN
taxlaw-2864	350	35	josephson	josephson	PROPN
taxlaw-2864	350	36	,	,	PUNCT
taxlaw-2864	350	37	the	the	DET
taxlaw-2864	350	38	robber	robber	NOUN
taxlaw-2864	350	39	barons	baron	NOUN
taxlaw-2864	350	40	(	(	PUNCT
taxlaw-2864	350	41	1932	1932	NUM
taxlaw-2864	350	42	)	)	PUNCT
taxlaw-2864	350	43	.	.	PUNCT
taxlaw-2864	351	1	96	96	NUM
taxlaw-2864	351	2	see	see	VERB
taxlaw-2864	351	3	margaret	margaret	PROPN
taxlaw-2864	351	4	levi	levi	PROPN
taxlaw-2864	351	5	,	,	PUNCT
taxlaw-2864	351	6	the	the	DET
taxlaw-2864	351	7	predatory	predatory	ADJ
taxlaw-2864	351	8	theory	theory	NOUN
taxlaw-2864	351	9	of	of	ADP
taxlaw-2864	351	10	rule	rule	NOUN
taxlaw-2864	351	11	,	,	PUNCT
taxlaw-2864	351	12	10	10	NUM
taxlaw-2864	351	13	pol	pol	NOUN
taxlaw-2864	351	14	.	.	PUNCT
taxlaw-2864	351	15	&	&	CCONJ
taxlaw-2864	351	16	soc’y	soc’y	VERB
taxlaw-2864	351	17	431	431	NUM
taxlaw-2864	351	18	,	,	PUNCT
taxlaw-2864	351	19	438	438	NUM
taxlaw-2864	351	20	(	(	PUNCT
taxlaw-2864	351	21	1981	1981	NUM
taxlaw-2864	351	22	)	)	PUNCT
taxlaw-2864	351	23	(	(	PUNCT
taxlaw-2864	351	24	arguing	argue	VERB
taxlaw-2864	351	25	that	that	SCONJ
taxlaw-2864	351	26	“	"	PUNCT
taxlaw-2864	351	27	all	all	DET
taxlaw-2864	351	28	rulers	ruler	NOUN
taxlaw-2864	351	29	are	be	AUX
taxlaw-2864	351	30	predatory	predatory	ADJ
taxlaw-2864	351	31	in	in	ADP
taxlaw-2864	351	32	the	the	DET
taxlaw-2864	351	33	sense	sense	NOUN
taxlaw-2864	351	34	that	that	SCONJ
taxlaw-2864	351	35	they	they	PRON
taxlaw-2864	351	36	,	,	PUNCT
taxlaw-2864	351	37	as	as	ADV
taxlaw-2864	351	38	much	much	ADV
taxlaw-2864	351	39	as	as	SCONJ
taxlaw-2864	351	40	they	they	PRON
taxlaw-2864	351	41	can	can	AUX
taxlaw-2864	351	42	,	,	PUNCT
taxlaw-2864	351	43	design	design	VERB
taxlaw-2864	351	44	property	property	NOUN
taxlaw-2864	351	45	rights	right	NOUN
taxlaw-2864	351	46	and	and	CCONJ
taxlaw-2864	351	47	policies	policy	NOUN
taxlaw-2864	351	48	meant	mean	VERB
taxlaw-2864	351	49	to	to	PART
taxlaw-2864	351	50	maximize	maximize	VERB
taxlaw-2864	351	51	their	their	PRON
taxlaw-2864	351	52	own	own	ADJ
taxlaw-2864	351	53	personal	personal	ADJ
taxlaw-2864	351	54	power	power	NOUN
taxlaw-2864	351	55	and	and	CCONJ
taxlaw-2864	351	56	wealth	wealth	NOUN
taxlaw-2864	351	57	”	"	PUNCT
taxlaw-2864	351	58	)	)	PUNCT
taxlaw-2864	351	59	.	.	PUNCT
taxlaw-2864	352	1	97	97	NUM
taxlaw-2864	352	2	see	see	VERB
taxlaw-2864	352	3	doernberg	doernberg	PROPN
taxlaw-2864	352	4	,	,	PUNCT
taxlaw-2864	352	5	supra	supra	PROPN
taxlaw-2864	352	6	note	note	NOUN
taxlaw-2864	352	7	83	83	NUM
taxlaw-2864	352	8	,	,	PUNCT
taxlaw-2864	352	9	at	at	ADP
taxlaw-2864	352	10	595	595	NUM
taxlaw-2864	352	11	(	(	PUNCT
taxlaw-2864	352	12	“	"	PUNCT
taxlaw-2864	352	13	the	the	DET
taxlaw-2864	352	14	irs	irs	PROPN
taxlaw-2864	352	15	claims	claim	VERB
taxlaw-2864	352	16	that	that	SCONJ
taxlaw-2864	352	17	the	the	DET
taxlaw-2864	352	18	use	use	NOUN
taxlaw-2864	352	19	of	of	ADP
taxlaw-2864	352	20	withholding	withholding	NOUN
taxlaw-2864	352	21	as	as	ADP
taxlaw-2864	352	22	a	a	DET
taxlaw-2864	352	23	verification	verification	NOUN
taxlaw-2864	352	24	and	and	CCONJ
taxlaw-2864	352	25	collection	collection	NOUN
taxlaw-2864	352	26	technique	technique	NOUN
taxlaw-2864	352	27	is	be	AUX
taxlaw-2864	352	28	the	the	DET
taxlaw-2864	352	29	most	most	ADV
taxlaw-2864	352	30	efficient	efficient	ADJ
taxlaw-2864	352	31	method	method	NOUN
taxlaw-2864	352	32	of	of	ADP
taxlaw-2864	352	33	obtaining	obtain	VERB
taxlaw-2864	352	34	the	the	DET
taxlaw-2864	352	35	revenues	revenue	NOUN
taxlaw-2864	352	36	necessary	necessary	ADJ
taxlaw-2864	352	37	to	to	PART
taxlaw-2864	352	38	provide	provide	VERB
taxlaw-2864	352	39	government	government	NOUN
taxlaw-2864	352	40	services	service	NOUN
taxlaw-2864	352	41	.	.	PUNCT
taxlaw-2864	352	42	”	"	PUNCT
taxlaw-2864	352	43	)	)	PUNCT
taxlaw-2864	352	44	.	.	PUNCT
taxlaw-2864	353	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0112536096&pubnum=111260&originatingdoc=i0dae12da989711e08b05fdf15589d8e8&reftype=lr&fi=co_pp_sp_111260_43&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_111260_43	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0112536096&pubnum=111260&originatingdoc=i0dae12da989711e08b05fdf15589d8e8&reftype=lr&fi=co_pp_sp_111260_43&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_111260_43	PROPN
taxlaw-2864	353	2	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0112536096&pubnum=111260&originatingdoc=i0dae12da989711e08b05fdf15589d8e8&reftype=lr&fi=co_pp_sp_111260_43&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_111260_43	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0112536096&pubnum=111260&originatingdoc=i0dae12da989711e08b05fdf15589d8e8&reftype=lr&fi=co_pp_sp_111260_43&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_111260_43	PROPN
taxlaw-2864	353	3	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0101992936&pubnum=1107&originatingdoc=i0dae12da989711e08b05fdf15589d8e8&reftype=lr&fi=co_pp_sp_1107_1964&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1107_1964	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0101992936&pubnum=1107&originatingdoc=i0dae12da989711e08b05fdf15589d8e8&reftype=lr&fi=co_pp_sp_1107_1964&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1107_1964	PROPN
taxlaw-2864	353	4	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0101992936&pubnum=1107&originatingdoc=i0dae12da989711e08b05fdf15589d8e8&reftype=lr&fi=co_pp_sp_1107_1964&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1107_1964	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0101992936&pubnum=1107&originatingdoc=i0dae12da989711e08b05fdf15589d8e8&reftype=lr&fi=co_pp_sp_1107_1964&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_1107_1964	PROPN
taxlaw-2864	354	1	http://www.nber.org/papers/w17824	http://www.nber.org/papers/w17824	PROPN
taxlaw-2864	354	2	2018	2018	NUM
taxlaw-2864	354	3	]	]	PUNCT
taxlaw-2864	354	4	15	15	NUM
taxlaw-2864	354	5	automation	automation	NOUN
taxlaw-2864	354	6	and	and	CCONJ
taxlaw-2864	354	7	the	the	DET
taxlaw-2864	354	8	income	income	NOUN
taxlaw-2864	354	9	tax	tax	NOUN
taxlaw-2864	354	10	a	a	DET
taxlaw-2864	354	11	fifth	fifth	ADJ
taxlaw-2864	354	12	,	,	PUNCT
taxlaw-2864	354	13	and	and	CCONJ
taxlaw-2864	354	14	final	final	ADJ
taxlaw-2864	354	15	,	,	PUNCT
taxlaw-2864	354	16	factor	factor	NOUN
taxlaw-2864	354	17	relates	relate	VERB
taxlaw-2864	354	18	to	to	ADP
taxlaw-2864	354	19	the	the	DET
taxlaw-2864	354	20	connection	connection	NOUN
taxlaw-2864	354	21	that	that	PRON
taxlaw-2864	354	22	congress	congress	PROPN
taxlaw-2864	354	23	conveniently	conveniently	ADV
taxlaw-2864	354	24	drew	draw	VERB
taxlaw-2864	354	25	between	between	ADP
taxlaw-2864	354	26	the	the	DET
taxlaw-2864	354	27	payment	payment	NOUN
taxlaw-2864	354	28	of	of	ADP
taxlaw-2864	354	29	payroll	payroll	NOUN
taxlaw-2864	354	30	taxes	taxis	NOUN
taxlaw-2864	354	31	and	and	CCONJ
taxlaw-2864	354	32	the	the	DET
taxlaw-2864	354	33	subsequent	subsequent	ADJ
taxlaw-2864	354	34	receipt	receipt	NOUN
taxlaw-2864	354	35	of	of	ADP
taxlaw-2864	354	36	retirement	retirement	NOUN
taxlaw-2864	354	37	income	income	NOUN
taxlaw-2864	354	38	in	in	ADP
taxlaw-2864	354	39	the	the	DET
taxlaw-2864	354	40	form	form	NOUN
taxlaw-2864	354	41	of	of	ADP
taxlaw-2864	354	42	social	social	ADJ
taxlaw-2864	354	43	security	security	NOUN
taxlaw-2864	354	44	.	.	PUNCT
taxlaw-2864	355	1	the	the	DET
taxlaw-2864	355	2	structure	structure	NOUN
taxlaw-2864	355	3	of	of	ADP
taxlaw-2864	355	4	defined	define	VERB
taxlaw-2864	355	5	-	-	PUNCT
taxlaw-2864	355	6	benefit	benefit	NOUN
taxlaw-2864	355	7	retirement	retirement	NOUN
taxlaw-2864	355	8	plans	plan	NOUN
taxlaw-2864	355	9	provides	provide	VERB
taxlaw-2864	355	10	a	a	DET
taxlaw-2864	355	11	model	model	NOUN
taxlaw-2864	355	12	for	for	ADP
taxlaw-2864	355	13	this	this	DET
taxlaw-2864	355	14	justification	justification	NOUN
taxlaw-2864	355	15	.	.	PUNCT
taxlaw-2864	356	1	under	under	ADP
taxlaw-2864	356	2	a	a	DET
taxlaw-2864	356	3	defined	define	VERB
taxlaw-2864	356	4	-	-	PUNCT
taxlaw-2864	356	5	benefit	benefit	NOUN
taxlaw-2864	356	6	retirement	retirement	NOUN
taxlaw-2864	356	7	plan	plan	NOUN
taxlaw-2864	356	8	,	,	PUNCT
taxlaw-2864	356	9	workers	worker	NOUN
taxlaw-2864	356	10	contribute	contribute	VERB
taxlaw-2864	356	11	a	a	DET
taxlaw-2864	356	12	set	set	ADJ
taxlaw-2864	356	13	percentage	percentage	NOUN
taxlaw-2864	356	14	of	of	ADP
taxlaw-2864	356	15	their	their	PRON
taxlaw-2864	356	16	income	income	NOUN
taxlaw-2864	356	17	to	to	ADP
taxlaw-2864	356	18	a	a	DET
taxlaw-2864	356	19	plan	plan	NOUN
taxlaw-2864	356	20	;	;	PUNCT
taxlaw-2864	356	21	and	and	CCONJ
taxlaw-2864	356	22	,	,	PUNCT
taxlaw-2864	356	23	depending	depend	VERB
taxlaw-2864	356	24	upon	upon	SCONJ
taxlaw-2864	356	25	their	their	PRON
taxlaw-2864	356	26	“	"	PUNCT
taxlaw-2864	356	27	overall	overall	ADJ
taxlaw-2864	356	28	years	year	NOUN
taxlaw-2864	356	29	/	/	SYM
taxlaw-2864	356	30	months	month	NOUN
taxlaw-2864	356	31	of	of	ADP
taxlaw-2864	356	32	service	service	NOUN
taxlaw-2864	356	33	,	,	PUNCT
taxlaw-2864	356	34	”	"	PUNCT
taxlaw-2864	356	35	they	they	PRON
taxlaw-2864	356	36	later	later	ADV
taxlaw-2864	356	37	become	become	VERB
taxlaw-2864	356	38	entitled	entitled	ADJ
taxlaw-2864	356	39	to	to	ADP
taxlaw-2864	356	40	fixed	fix	VERB
taxlaw-2864	356	41	dollar	dollar	NOUN
taxlaw-2864	356	42	amounts	amount	NOUN
taxlaw-2864	356	43	of	of	ADP
taxlaw-2864	356	44	annual	annual	ADJ
taxlaw-2864	356	45	retirement	retirement	NOUN
taxlaw-2864	356	46	benefits.98	benefits.98	X
taxlaw-2864	356	47	in	in	ADP
taxlaw-2864	356	48	devising	devise	VERB
taxlaw-2864	356	49	social	social	ADJ
taxlaw-2864	356	50	security	security	NOUN
taxlaw-2864	356	51	,	,	PUNCT
taxlaw-2864	356	52	the	the	DET
taxlaw-2864	356	53	federal	federal	ADJ
taxlaw-2864	356	54	government	government	NOUN
taxlaw-2864	356	55	,	,	PUNCT
taxlaw-2864	356	56	to	to	PART
taxlaw-2864	356	57	provide	provide	VERB
taxlaw-2864	356	58	financial	financial	ADJ
taxlaw-2864	356	59	security	security	NOUN
taxlaw-2864	356	60	for	for	ADP
taxlaw-2864	356	61	the	the	DET
taxlaw-2864	356	62	nation	nation	NOUN
taxlaw-2864	356	63	’s	’s	PART
taxlaw-2864	356	64	workforce	workforce	PROPN
taxlaw-2864	356	65	,	,	PUNCT
taxlaw-2864	356	66	sought	seek	VERB
taxlaw-2864	356	67	to	to	PART
taxlaw-2864	356	68	replicate	replicate	VERB
taxlaw-2864	356	69	the	the	DET
taxlaw-2864	356	70	defined	define	VERB
taxlaw-2864	356	71	-	-	PUNCT
taxlaw-2864	356	72	benefit	benefit	NOUN
taxlaw-2864	356	73	plan	plan	NOUN
taxlaw-2864	356	74	structure	structure	NOUN
taxlaw-2864	356	75	via	via	ADP
taxlaw-2864	356	76	a	a	DET
taxlaw-2864	356	77	mandated	mandate	VERB
taxlaw-2864	356	78	tax	tax	NOUN
taxlaw-2864	356	79	on	on	ADP
taxlaw-2864	356	80	labor	labor	NOUN
taxlaw-2864	356	81	income.99	income.99	PROPN
taxlaw-2864	356	82	in	in	ADP
taxlaw-2864	356	83	sum	sum	NOUN
taxlaw-2864	356	84	,	,	PUNCT
taxlaw-2864	356	85	administration	administration	NOUN
taxlaw-2864	356	86	and	and	CCONJ
taxlaw-2864	356	87	enforcement	enforcement	NOUN
taxlaw-2864	356	88	concerns	concern	NOUN
taxlaw-2864	356	89	,	,	PUNCT
taxlaw-2864	356	90	as	as	ADV
taxlaw-2864	356	91	well	well	ADV
taxlaw-2864	356	92	as	as	ADP
taxlaw-2864	356	93	economic	economic	ADJ
taxlaw-2864	356	94	efficiency	efficiency	NOUN
taxlaw-2864	356	95	,	,	PUNCT
taxlaw-2864	356	96	were	be	AUX
taxlaw-2864	356	97	principle	principle	ADJ
taxlaw-2864	356	98	rationales	rationale	NOUN
taxlaw-2864	356	99	for	for	ADP
taxlaw-2864	356	100	taxing	tax	VERB
taxlaw-2864	356	101	labor	labor	NOUN
taxlaw-2864	356	102	more	more	ADJ
taxlaw-2864	356	103	than	than	ADP
taxlaw-2864	356	104	other	other	ADJ
taxlaw-2864	356	105	sources	source	NOUN
taxlaw-2864	356	106	of	of	ADP
taxlaw-2864	356	107	income	income	NOUN
taxlaw-2864	356	108	in	in	ADP
taxlaw-2864	356	109	the	the	DET
taxlaw-2864	356	110	formative	formative	ADJ
taxlaw-2864	356	111	years	year	NOUN
taxlaw-2864	356	112	of	of	ADP
taxlaw-2864	356	113	our	our	PRON
taxlaw-2864	356	114	income	income	NOUN
taxlaw-2864	356	115	tax	tax	NOUN
taxlaw-2864	356	116	system	system	NOUN
taxlaw-2864	356	117	.	.	PUNCT
taxlaw-2864	357	1	additionally	additionally	ADV
taxlaw-2864	357	2	,	,	PUNCT
taxlaw-2864	357	3	the	the	DET
taxlaw-2864	357	4	political	political	ADJ
taxlaw-2864	357	5	environment	environment	NOUN
taxlaw-2864	357	6	at	at	ADP
taxlaw-2864	357	7	the	the	DET
taxlaw-2864	357	8	time	time	NOUN
taxlaw-2864	357	9	and	and	CCONJ
taxlaw-2864	357	10	congress	congress	PROPN
taxlaw-2864	357	11	’s	’s	PART
taxlaw-2864	357	12	desire	desire	NOUN
taxlaw-2864	357	13	to	to	PART
taxlaw-2864	357	14	fund	fund	VERB
taxlaw-2864	357	15	a	a	DET
taxlaw-2864	357	16	retirement	retirement	NOUN
taxlaw-2864	357	17	system	system	NOUN
taxlaw-2864	357	18	provide	provide	VERB
taxlaw-2864	357	19	further	further	ADJ
taxlaw-2864	357	20	historical	historical	ADJ
taxlaw-2864	357	21	context	context	NOUN
taxlaw-2864	357	22	for	for	ADP
taxlaw-2864	357	23	higher	high	ADJ
taxlaw-2864	357	24	labor	labor	NOUN
taxlaw-2864	357	25	taxes	taxis	NOUN
taxlaw-2864	357	26	.	.	PUNCT
taxlaw-2864	358	1	b.	b.	PROPN
taxlaw-2864	358	2	rationale	rationale	PROPN
taxlaw-2864	358	3	for	for	ADP
taxlaw-2864	358	4	business	business	NOUN
taxlaw-2864	358	5	profits	profit	NOUN
taxlaw-2864	358	6	and	and	CCONJ
taxlaw-2864	358	7	investment	investment	NOUN
taxlaw-2864	358	8	income	income	NOUN
taxlaw-2864	358	9	taxation	taxation	NOUN
taxlaw-2864	358	10	the	the	DET
taxlaw-2864	358	11	united	united	PROPN
taxlaw-2864	358	12	states	states	PROPN
taxlaw-2864	358	13	has	have	VERB
taxlaw-2864	358	14	deep	deep	ADJ
taxlaw-2864	358	15	capitalistic	capitalistic	ADJ
taxlaw-2864	358	16	roots	root	NOUN
taxlaw-2864	358	17	echoed	echo	VERB
taxlaw-2864	358	18	,	,	PUNCT
taxlaw-2864	358	19	in	in	ADP
taxlaw-2864	358	20	part	part	NOUN
taxlaw-2864	358	21	,	,	PUNCT
taxlaw-2864	358	22	even	even	ADV
taxlaw-2864	358	23	in	in	ADP
taxlaw-2864	358	24	its	its	PRON
taxlaw-2864	358	25	constitution.100	constitution.100	NOUN
taxlaw-2864	358	26	more	more	ADJ
taxlaw-2864	358	27	than	than	ADP
taxlaw-2864	358	28	a	a	DET
taxlaw-2864	358	29	century	century	NOUN
taxlaw-2864	358	30	after	after	SCONJ
taxlaw-2864	358	31	the	the	DET
taxlaw-2864	358	32	nation	nation	NOUN
taxlaw-2864	358	33	declared	declare	VERB
taxlaw-2864	358	34	its	its	PRON
taxlaw-2864	358	35	independence	independence	NOUN
taxlaw-2864	358	36	,	,	PUNCT
taxlaw-2864	358	37	when	when	SCONJ
taxlaw-2864	358	38	it	it	PRON
taxlaw-2864	358	39	came	come	VERB
taxlaw-2864	358	40	to	to	ADP
taxlaw-2864	358	41	devising	devise	VERB
taxlaw-2864	358	42	a	a	DET
taxlaw-2864	358	43	viable	viable	ADJ
taxlaw-2864	358	44	framework	framework	NOUN
taxlaw-2864	358	45	to	to	PART
taxlaw-2864	358	46	raise	raise	VERB
taxlaw-2864	358	47	needed	needed	ADJ
taxlaw-2864	358	48	revenue	revenue	NOUN
taxlaw-2864	358	49	,	,	PUNCT
taxlaw-2864	358	50	capitalist	capitalist	ADJ
taxlaw-2864	358	51	tenets	tenet	NOUN
taxlaw-2864	358	52	played	play	VERB
taxlaw-2864	358	53	a	a	DET
taxlaw-2864	358	54	pivotal	pivotal	ADJ
taxlaw-2864	358	55	role	role	NOUN
taxlaw-2864	358	56	in	in	ADP
taxlaw-2864	358	57	shaping	shape	VERB
taxlaw-2864	358	58	the	the	DET
taxlaw-2864	358	59	code.101	code.101	PROPN
taxlaw-2864	358	60	congress	congress	PROPN
taxlaw-2864	358	61	accordingly	accordingly	ADV
taxlaw-2864	358	62	devised	devise	VERB
taxlaw-2864	358	63	an	an	DET
taxlaw-2864	358	64	income	income	NOUN
taxlaw-2864	358	65	tax	tax	NOUN
taxlaw-2864	358	66	system	system	NOUN
taxlaw-2864	358	67	designed	design	VERB
taxlaw-2864	358	68	to	to	PART
taxlaw-2864	358	69	promote	promote	VERB
taxlaw-2864	358	70	capital	capital	NOUN
taxlaw-2864	358	71	growth	growth	NOUN
taxlaw-2864	358	72	and	and	CCONJ
taxlaw-2864	358	73	production	production	NOUN
taxlaw-2864	358	74	and	and	CCONJ
taxlaw-2864	358	75	prioritized	prioritize	VERB
taxlaw-2864	358	76	private	private	ADJ
taxlaw-2864	358	77	property	property	NOUN
taxlaw-2864	358	78	ownership	ownership	NOUN
taxlaw-2864	358	79	.	.	PUNCT
taxlaw-2864	359	1	these	these	DET
taxlaw-2864	359	2	objectives	objective	NOUN
taxlaw-2864	359	3	and	and	CCONJ
taxlaw-2864	359	4	their	their	PRON
taxlaw-2864	359	5	accomplishment	accomplishment	NOUN
taxlaw-2864	359	6	manifested	manifest	VERB
taxlaw-2864	359	7	themselves	themselves	PRON
taxlaw-2864	359	8	in	in	ADP
taxlaw-2864	359	9	several	several	ADJ
taxlaw-2864	359	10	salient	salient	ADJ
taxlaw-2864	359	11	ways	way	NOUN
taxlaw-2864	359	12	.	.	PUNCT
taxlaw-2864	360	1	to	to	PART
taxlaw-2864	360	2	encourage	encourage	VERB
taxlaw-2864	360	3	taxpayers	taxpayer	NOUN
taxlaw-2864	360	4	to	to	PART
taxlaw-2864	360	5	acquire	acquire	VERB
taxlaw-2864	360	6	tools	tool	NOUN
taxlaw-2864	360	7	of	of	ADP
taxlaw-2864	360	8	production	production	NOUN
taxlaw-2864	360	9	,	,	PUNCT
taxlaw-2864	360	10	the	the	DET
taxlaw-2864	360	11	code	code	NOUN
taxlaw-2864	360	12	provides	provide	VERB
taxlaw-2864	360	13	many	many	ADJ
taxlaw-2864	360	14	robust	robust	ADJ
taxlaw-2864	360	15	incentives	incentive	NOUN
taxlaw-2864	360	16	.	.	PUNCT
taxlaw-2864	361	1	for	for	ADP
taxlaw-2864	361	2	example	example	NOUN
taxlaw-2864	361	3	,	,	PUNCT
taxlaw-2864	361	4	two	two	NUM
taxlaw-2864	361	5	of	of	ADP
taxlaw-2864	361	6	the	the	DET
taxlaw-2864	361	7	most	most	ADV
taxlaw-2864	361	8	formidable	formidable	ADJ
taxlaw-2864	361	9	are	be	AUX
taxlaw-2864	361	10	bonus	bonus	NOUN
taxlaw-2864	361	11	and	and	CCONJ
taxlaw-2864	361	12	accelerated	accelerate	VERB
taxlaw-2864	361	13	depreciation	depreciation	NOUN
taxlaw-2864	361	14	deductions	deduction	NOUN
taxlaw-2864	361	15	encapsulated	encapsulate	VERB
taxlaw-2864	361	16	in	in	ADP
taxlaw-2864	361	17	code	code	NOUN
taxlaw-2864	361	18	§	§	PROPN
taxlaw-2864	361	19	§	§	PROPN
taxlaw-2864	361	20	168	168	NUM
taxlaw-2864	361	21	and	and	CCONJ
taxlaw-2864	361	22	179.102	179.102	NUM
taxlaw-2864	361	23	the	the	DET
taxlaw-2864	361	24	code	code	NOUN
taxlaw-2864	361	25	also	also	ADV
taxlaw-2864	361	26	provides	provide	VERB
taxlaw-2864	361	27	a	a	DET
taxlaw-2864	361	28	series	series	NOUN
taxlaw-2864	361	29	of	of	ADP
taxlaw-2864	361	30	incentives	incentive	NOUN
taxlaw-2864	361	31	designed	design	VERB
taxlaw-2864	361	32	to	to	PART
taxlaw-2864	361	33	promote	promote	VERB
taxlaw-2864	361	34	private	private	ADJ
taxlaw-2864	361	35	-	-	PUNCT
taxlaw-2864	361	36	party	party	NOUN
taxlaw-2864	361	37	ownership	ownership	NOUN
taxlaw-2864	361	38	and	and	CCONJ
taxlaw-2864	361	39	investment	investment	NOUN
taxlaw-2864	361	40	.	.	PUNCT
taxlaw-2864	362	1	a	a	DET
taxlaw-2864	362	2	smattering	smattering	NOUN
taxlaw-2864	362	3	of	of	ADP
taxlaw-2864	362	4	code	code	NOUN
taxlaw-2864	362	5	section	section	NOUN
taxlaw-2864	362	6	examples	example	NOUN
taxlaw-2864	362	7	helps	help	VERB
taxlaw-2864	362	8	illustrate	illustrate	VERB
taxlaw-2864	362	9	this	this	DET
taxlaw-2864	362	10	point	point	NOUN
taxlaw-2864	362	11	:	:	PUNCT
taxlaw-2864	362	12	to	to	PART
taxlaw-2864	362	13	encourage	encourage	VERB
taxlaw-2864	362	14	real	real	ADJ
taxlaw-2864	362	15	estate	estate	NOUN
taxlaw-2864	362	16	ownership	ownership	NOUN
taxlaw-2864	362	17	,	,	PUNCT
taxlaw-2864	362	18	the	the	DET
taxlaw-2864	362	19	code	code	NOUN
taxlaw-2864	362	20	permits	permit	VERB
taxlaw-2864	362	21	taxpayers	taxpayer	NOUN
taxlaw-2864	362	22	to	to	PART
taxlaw-2864	362	23	deduct	deduct	VERB
taxlaw-2864	362	24	their	their	PRON
taxlaw-2864	362	25	mortgage	mortgage	NOUN
taxlaw-2864	362	26	interest	interest	NOUN
taxlaw-2864	362	27	payments;103	payments;103	NOUN
taxlaw-2864	362	28	to	to	PART
taxlaw-2864	362	29	make	make	VERB
taxlaw-2864	362	30	capital	capital	NOUN
taxlaw-2864	362	31	investments	investment	NOUN
taxlaw-2864	362	32	more	more	ADV
taxlaw-2864	362	33	attractive	attractive	ADJ
taxlaw-2864	362	34	,	,	PUNCT
taxlaw-2864	362	35	dividend	dividend	NOUN
taxlaw-2864	362	36	income	income	NOUN
taxlaw-2864	362	37	is	be	AUX
taxlaw-2864	362	38	accorded	accord	VERB
taxlaw-2864	362	39	preferential	preferential	ADJ
taxlaw-2864	362	40	tax	tax	NOUN
taxlaw-2864	362	41	treatment;104	treatment;104	PROPN
taxlaw-2864	362	42	and	and	CCONJ
taxlaw-2864	362	43	,	,	PUNCT
taxlaw-2864	362	44	finally	finally	ADV
taxlaw-2864	362	45	,	,	PUNCT
taxlaw-2864	362	46	retirement	retirement	NOUN
taxlaw-2864	362	47	accounts	account	NOUN
taxlaw-2864	362	48	are	be	AUX
taxlaw-2864	362	49	98	98	NUM
taxlaw-2864	362	50	pension	pension	NOUN
taxlaw-2864	362	51	benefit	benefit	NOUN
taxlaw-2864	362	52	guar	guar	NOUN
taxlaw-2864	362	53	.	.	PUNCT
taxlaw-2864	363	1	corp	corp	PROPN
taxlaw-2864	363	2	.	.	PROPN
taxlaw-2864	363	3	v.	v.	PROPN
taxlaw-2864	363	4	ltv	ltv	PROPN
taxlaw-2864	363	5	corp	corp	PROPN
taxlaw-2864	363	6	.	.	PROPN
taxlaw-2864	363	7	,	,	PUNCT
taxlaw-2864	363	8	496	496	NUM
taxlaw-2864	363	9	u.s	u.s	PROPN
taxlaw-2864	363	10	.	.	PROPN
taxlaw-2864	363	11	633	633	NUM
taxlaw-2864	363	12	,	,	PUNCT
taxlaw-2864	363	13	637	637	NUM
taxlaw-2864	363	14	n.1	n.1	SYM
taxlaw-2864	363	15	(	(	PUNCT
taxlaw-2864	363	16	1990	1990	NUM
taxlaw-2864	363	17	)	)	PUNCT
taxlaw-2864	363	18	(	(	PUNCT
taxlaw-2864	363	19	stating	state	VERB
taxlaw-2864	363	20	that	that	SCONJ
taxlaw-2864	363	21	a	a	DET
taxlaw-2864	363	22	“	"	PUNCT
taxlaw-2864	363	23	defined	define	VERB
taxlaw-2864	363	24	benefit	benefit	NOUN
taxlaw-2864	363	25	plan	plan	NOUN
taxlaw-2864	363	26	is	be	AUX
taxlaw-2864	363	27	one	one	NUM
taxlaw-2864	363	28	that	that	PRON
taxlaw-2864	363	29	promises	promise	VERB
taxlaw-2864	363	30	to	to	PART
taxlaw-2864	363	31	pay	pay	VERB
taxlaw-2864	363	32	employees	employee	NOUN
taxlaw-2864	363	33	,	,	PUNCT
taxlaw-2864	363	34	upon	upon	SCONJ
taxlaw-2864	363	35	retirement	retirement	NOUN
taxlaw-2864	363	36	,	,	PUNCT
taxlaw-2864	363	37	a	a	DET
taxlaw-2864	363	38	fixed	fix	VERB
taxlaw-2864	363	39	benefit	benefit	NOUN
taxlaw-2864	363	40	under	under	ADP
taxlaw-2864	363	41	a	a	DET
taxlaw-2864	363	42	formula	formula	NOUN
taxlaw-2864	363	43	that	that	PRON
taxlaw-2864	363	44	takes	take	VERB
taxlaw-2864	363	45	into	into	ADP
taxlaw-2864	363	46	account	account	NOUN
taxlaw-2864	363	47	factors	factor	NOUN
taxlaw-2864	363	48	such	such	ADJ
taxlaw-2864	363	49	as	as	ADP
taxlaw-2864	363	50	final	final	ADJ
taxlaw-2864	363	51	salary	salary	NOUN
taxlaw-2864	363	52	and	and	CCONJ
taxlaw-2864	363	53	years	year	NOUN
taxlaw-2864	363	54	of	of	ADP
taxlaw-2864	363	55	service	service	NOUN
taxlaw-2864	363	56	with	with	ADP
taxlaw-2864	363	57	the	the	DET
taxlaw-2864	363	58	employer	employer	NOUN
taxlaw-2864	363	59	”	"	PUNCT
taxlaw-2864	363	60	)	)	PUNCT
taxlaw-2864	363	61	.	.	PUNCT
taxlaw-2864	364	1	99	99	NUM
taxlaw-2864	364	2	see	see	VERB
taxlaw-2864	364	3	,	,	PUNCT
taxlaw-2864	364	4	e.g.	e.g.	ADV
taxlaw-2864	364	5	,	,	PUNCT
taxlaw-2864	364	6	regina	regina	PROPN
taxlaw-2864	364	7	t.	t.	PROPN
taxlaw-2864	364	8	jefferson	jefferson	PROPN
taxlaw-2864	364	9	,	,	PUNCT
taxlaw-2864	364	10	privatization	privatization	NOUN
taxlaw-2864	364	11	:	:	PUNCT
taxlaw-2864	364	12	not	not	PART
taxlaw-2864	364	13	the	the	DET
taxlaw-2864	364	14	answer	answer	NOUN
taxlaw-2864	364	15	for	for	ADP
taxlaw-2864	364	16	social	social	ADJ
taxlaw-2864	364	17	security	security	NOUN
taxlaw-2864	364	18	reform	reform	NOUN
taxlaw-2864	364	19	,	,	PUNCT
taxlaw-2864	364	20	58	58	NUM
taxlaw-2864	364	21	wash	wash	NOUN
taxlaw-2864	364	22	.	.	PUNCT
taxlaw-2864	364	23	&	&	CCONJ
taxlaw-2864	364	24	lee	lee	PROPN
taxlaw-2864	364	25	l.	l.	PROPN
taxlaw-2864	364	26	rev	rev	PROPN
taxlaw-2864	364	27	.	.	PROPN
taxlaw-2864	364	28	1287	1287	NUM
taxlaw-2864	364	29	,	,	PUNCT
taxlaw-2864	364	30	1303–04	1303–04	NUM
taxlaw-2864	364	31	(	(	PUNCT
taxlaw-2864	364	32	2001	2001	NUM
taxlaw-2864	364	33	)	)	PUNCT
taxlaw-2864	364	34	(	(	PUNCT
taxlaw-2864	364	35	“	"	PUNCT
taxlaw-2864	364	36	the	the	DET
taxlaw-2864	364	37	defined	define	VERB
taxlaw-2864	364	38	benefit	benefit	NOUN
taxlaw-2864	364	39	plan	plan	NOUN
taxlaw-2864	364	40	structure	structure	NOUN
taxlaw-2864	364	41	is	be	AUX
taxlaw-2864	364	42	currently	currently	ADV
taxlaw-2864	364	43	used	use	VERB
taxlaw-2864	364	44	by	by	ADP
taxlaw-2864	364	45	the	the	DET
taxlaw-2864	364	46	social	social	ADJ
taxlaw-2864	364	47	security	security	NOUN
taxlaw-2864	364	48	program	program	NOUN
taxlaw-2864	364	49	,	,	PUNCT
taxlaw-2864	364	50	with	with	ADP
taxlaw-2864	364	51	the	the	DET
taxlaw-2864	364	52	government	government	NOUN
taxlaw-2864	364	53	effectively	effectively	ADV
taxlaw-2864	364	54	guaranteeing	guarantee	VERB
taxlaw-2864	364	55	the	the	DET
taxlaw-2864	364	56	delivery	delivery	NOUN
taxlaw-2864	364	57	of	of	ADP
taxlaw-2864	364	58	the	the	DET
taxlaw-2864	364	59	promised	promise	VERB
taxlaw-2864	364	60	benefits	benefit	NOUN
taxlaw-2864	364	61	.	.	PUNCT
taxlaw-2864	364	62	”	"	PUNCT
taxlaw-2864	364	63	)	)	PUNCT
taxlaw-2864	364	64	.	.	PUNCT
taxlaw-2864	365	1	100	100	NUM
taxlaw-2864	366	1	how	how	SCONJ
taxlaw-2864	366	2	capitalistic	capitalistic	ADJ
taxlaw-2864	366	3	is	be	AUX
taxlaw-2864	366	4	the	the	DET
taxlaw-2864	366	5	constitution	constitution	NOUN
taxlaw-2864	366	6	?	?	PUNCT
taxlaw-2864	367	1	(	(	PUNCT
taxlaw-2864	367	2	robert	robert	PROPN
taxlaw-2864	367	3	a.	a.	PROPN
taxlaw-2864	367	4	goldwin	goldwin	PROPN
taxlaw-2864	367	5	&	&	CCONJ
taxlaw-2864	367	6	william	william	PROPN
taxlaw-2864	367	7	a.	a.	PROPN
taxlaw-2864	367	8	schambra	schambra	PROPN
taxlaw-2864	367	9	eds	eds	PROPN
taxlaw-2864	367	10	.	.	PROPN
taxlaw-2864	367	11	,	,	PUNCT
taxlaw-2864	367	12	1982	1982	NUM
taxlaw-2864	367	13	)	)	PUNCT
taxlaw-2864	367	14	;	;	PUNCT
taxlaw-2864	367	15	(	(	PUNCT
taxlaw-2864	367	16	stating	state	VERB
taxlaw-2864	367	17	that	that	SCONJ
taxlaw-2864	367	18	some	some	DET
taxlaw-2864	367	19	authors	author	NOUN
taxlaw-2864	367	20	argue	argue	VERB
taxlaw-2864	367	21	that	that	SCONJ
taxlaw-2864	367	22	capitalism	capitalism	NOUN
taxlaw-2864	367	23	is	be	AUX
taxlaw-2864	367	24	“	"	PUNCT
taxlaw-2864	367	25	essential	essential	ADJ
taxlaw-2864	367	26	for	for	ADP
taxlaw-2864	367	27	democracy	democracy	NOUN
taxlaw-2864	367	28	as	as	SCONJ
taxlaw-2864	367	29	it	it	PRON
taxlaw-2864	367	30	was	be	AUX
taxlaw-2864	367	31	understood	understand	VERB
taxlaw-2864	367	32	by	by	ADP
taxlaw-2864	367	33	the	the	DET
taxlaw-2864	367	34	founders	founder	NOUN
taxlaw-2864	367	35	and	and	CCONJ
taxlaw-2864	367	36	as	as	SCONJ
taxlaw-2864	367	37	it	it	PRON
taxlaw-2864	367	38	was	be	AUX
taxlaw-2864	367	39	established	establish	VERB
taxlaw-2864	367	40	by	by	ADP
taxlaw-2864	367	41	the	the	DET
taxlaw-2864	367	42	constitution	constitution	NOUN
taxlaw-2864	367	43	”	"	PUNCT
taxlaw-2864	367	44	)	)	PUNCT
taxlaw-2864	367	45	;	;	PUNCT
taxlaw-2864	367	46	arthur	arthur	PROPN
taxlaw-2864	367	47	selwyn	selwyn	PROPN
taxlaw-2864	367	48	miller	miller	PROPN
taxlaw-2864	367	49	,	,	PUNCT
taxlaw-2864	367	50	the	the	DET
taxlaw-2864	367	51	supreme	supreme	PROPN
taxlaw-2864	367	52	court	court	PROPN
taxlaw-2864	367	53	and	and	CCONJ
taxlaw-2864	367	54	american	american	ADJ
taxlaw-2864	367	55	capitalism	capitalism	NOUN
taxlaw-2864	367	56	(	(	PUNCT
taxlaw-2864	367	57	1968	1968	NUM
taxlaw-2864	367	58	)	)	PUNCT
taxlaw-2864	367	59	.	.	PUNCT
taxlaw-2864	368	1	101	101	NUM
taxlaw-2864	368	2	see	see	VERB
taxlaw-2864	368	3	,	,	PUNCT
taxlaw-2864	368	4	e.g.	e.g.	ADV
taxlaw-2864	368	5	,	,	PUNCT
taxlaw-2864	368	6	ajay	ajay	PROPN
taxlaw-2864	368	7	k.	k.	PROPN
taxlaw-2864	368	8	mehrotra	mehrotra	PROPN
taxlaw-2864	368	9	&	&	CCONJ
taxlaw-2864	368	10	julia	julia	PROPN
taxlaw-2864	368	11	c.	c.	PROPN
taxlaw-2864	368	12	ott	ott	PROPN
taxlaw-2864	368	13	,	,	PUNCT
taxlaw-2864	368	14	the	the	DET
taxlaw-2864	368	15	curious	curious	ADJ
taxlaw-2864	368	16	beginnings	beginning	NOUN
taxlaw-2864	368	17	of	of	ADP
taxlaw-2864	368	18	the	the	DET
taxlaw-2864	368	19	capital	capital	NOUN
taxlaw-2864	368	20	gains	gain	NOUN
taxlaw-2864	368	21	tax	tax	NOUN
taxlaw-2864	368	22	preference	preference	NOUN
taxlaw-2864	368	23	,	,	PUNCT
taxlaw-2864	368	24	84	84	NUM
taxlaw-2864	368	25	fordham	fordham	PROPN
taxlaw-2864	368	26	l.	l.	PROPN
taxlaw-2864	368	27	rev	rev	PROPN
taxlaw-2864	368	28	.	.	PROPN
taxlaw-2864	368	29	2517	2517	NUM
taxlaw-2864	368	30	,	,	PUNCT
taxlaw-2864	368	31	2521	2521	NUM
taxlaw-2864	368	32	(	(	PUNCT
taxlaw-2864	368	33	2016	2016	NUM
taxlaw-2864	368	34	)	)	PUNCT
taxlaw-2864	368	35	(	(	PUNCT
taxlaw-2864	368	36	“	"	PUNCT
taxlaw-2864	368	37	[	[	X
taxlaw-2864	368	38	t]the	t]the	DET
taxlaw-2864	368	39	theories	theory	NOUN
taxlaw-2864	368	40	that	that	PRON
taxlaw-2864	368	41	support	support	VERB
taxlaw-2864	368	42	the	the	DET
taxlaw-2864	368	43	capital	capital	NOUN
taxlaw-2864	368	44	gains	gain	NOUN
taxlaw-2864	368	45	preference	preference	NOUN
taxlaw-2864	368	46	are	be	AUX
taxlaw-2864	368	47	the	the	DET
taxlaw-2864	368	48	product	product	NOUN
taxlaw-2864	368	49	of	of	ADP
taxlaw-2864	368	50	shifting	shift	VERB
taxlaw-2864	368	51	ideas	idea	NOUN
taxlaw-2864	368	52	and	and	CCONJ
taxlaw-2864	368	53	beliefs	belief	NOUN
taxlaw-2864	368	54	not	not	PART
taxlaw-2864	368	55	only	only	ADV
taxlaw-2864	368	56	about	about	ADP
taxlaw-2864	368	57	economic	economic	ADJ
taxlaw-2864	368	58	growth	growth	NOUN
taxlaw-2864	368	59	,	,	PUNCT
taxlaw-2864	368	60	but	but	CCONJ
taxlaw-2864	368	61	also	also	ADV
taxlaw-2864	368	62	about	about	ADP
taxlaw-2864	368	63	the	the	DET
taxlaw-2864	368	64	meaning	meaning	NOUN
taxlaw-2864	368	65	of	of	ADP
taxlaw-2864	368	66	risk	risk	NOUN
taxlaw-2864	368	67	,	,	PUNCT
taxlaw-2864	368	68	wealth	wealth	NOUN
taxlaw-2864	368	69	,	,	PUNCT
taxlaw-2864	368	70	and	and	CCONJ
taxlaw-2864	368	71	opportunity	opportunity	NOUN
taxlaw-2864	368	72	in	in	ADP
taxlaw-2864	368	73	modern	modern	ADJ
taxlaw-2864	368	74	american	american	ADJ
taxlaw-2864	368	75	capitalism	capitalism	NOUN
taxlaw-2864	368	76	.	.	PUNCT
taxlaw-2864	368	77	”	"	PUNCT
taxlaw-2864	368	78	)	)	PUNCT
taxlaw-2864	368	79	;	;	PUNCT
taxlaw-2864	368	80	beverly	beverly	PROPN
taxlaw-2864	368	81	i.	i.	PROPN
taxlaw-2864	368	82	moran	moran	PROPN
taxlaw-2864	368	83	,	,	PUNCT
taxlaw-2864	368	84	capitalism	capitalism	NOUN
taxlaw-2864	368	85	and	and	CCONJ
taxlaw-2864	368	86	the	the	DET
taxlaw-2864	368	87	tax	tax	NOUN
taxlaw-2864	368	88	system	system	NOUN
taxlaw-2864	368	89	:	:	PUNCT
taxlaw-2864	368	90	a	a	DET
taxlaw-2864	368	91	search	search	NOUN
taxlaw-2864	368	92	for	for	ADP
taxlaw-2864	368	93	social	social	ADJ
taxlaw-2864	368	94	justice	justice	NOUN
taxlaw-2864	368	95	,	,	PUNCT
taxlaw-2864	368	96	61	61	NUM
taxlaw-2864	368	97	smu	smu	PROPN
taxlaw-2864	368	98	l.	l.	PROPN
taxlaw-2864	368	99	rev	rev	PROPN
taxlaw-2864	368	100	.	.	PROPN
taxlaw-2864	369	1	337	337	NUM
taxlaw-2864	369	2	(	(	PUNCT
taxlaw-2864	369	3	2008	2008	NUM
taxlaw-2864	369	4	)	)	PUNCT
taxlaw-2864	370	1	(	(	PUNCT
taxlaw-2864	370	2	describing	describe	VERB
taxlaw-2864	370	3	how	how	SCONJ
taxlaw-2864	370	4	the	the	DET
taxlaw-2864	370	5	“	"	PUNCT
taxlaw-2864	370	6	father	father	NOUN
taxlaw-2864	370	7	”	"	PUNCT
taxlaw-2864	370	8	of	of	ADP
taxlaw-2864	370	9	capitalism	capitalism	NOUN
taxlaw-2864	370	10	,	,	PUNCT
taxlaw-2864	370	11	adam	adam	PROPN
taxlaw-2864	370	12	smith	smith	PROPN
taxlaw-2864	370	13	,	,	PUNCT
taxlaw-2864	370	14	shaped	shape	VERB
taxlaw-2864	370	15	the	the	DET
taxlaw-2864	370	16	origins	origin	NOUN
taxlaw-2864	370	17	of	of	ADP
taxlaw-2864	370	18	the	the	DET
taxlaw-2864	370	19	nation	nation	NOUN
taxlaw-2864	370	20	’s	’s	PART
taxlaw-2864	370	21	income	income	NOUN
taxlaw-2864	370	22	tax	tax	NOUN
taxlaw-2864	370	23	system	system	NOUN
taxlaw-2864	370	24	)	)	PUNCT
taxlaw-2864	370	25	.	.	PUNCT
taxlaw-2864	371	1	102	102	NUM
taxlaw-2864	371	2	see	see	VERB
taxlaw-2864	371	3	supra	supra	PROPN
taxlaw-2864	371	4	notes	note	VERB
taxlaw-2864	371	5	56	56	NUM
taxlaw-2864	371	6	-	-	SYM
taxlaw-2864	371	7	57	57	NUM
taxlaw-2864	371	8	and	and	CCONJ
taxlaw-2864	371	9	accompanying	accompany	VERB
taxlaw-2864	371	10	text	text	NOUN
taxlaw-2864	371	11	.	.	PUNCT
taxlaw-2864	372	1	103	103	NUM
taxlaw-2864	372	2	i.r.c	i.r.c	NOUN
taxlaw-2864	372	3	.	.	PUNCT
taxlaw-2864	373	1	§	§	PROPN
taxlaw-2864	373	2	163(h)(3	163(h)(3	NUM
taxlaw-2864	373	3	)	)	PUNCT
taxlaw-2864	373	4	.	.	PUNCT
taxlaw-2864	374	1	104	104	NUM
taxlaw-2864	374	2	i.r.c	i.r.c	NOUN
taxlaw-2864	374	3	.	.	PUNCT
taxlaw-2864	375	1	§	§	PROPN
taxlaw-2864	375	2	1(h	1(h	NUM
taxlaw-2864	375	3	)	)	PUNCT
taxlaw-2864	375	4	.	.	PUNCT
taxlaw-2864	376	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=1990094362&pubnum=780&originatingdoc=i1361db115acc11dbbe1cf2d29fe2afe6&reftype=rp&fi=co_pp_sp_780_637&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_780_637	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=1990094362&pubnum=780&originatingdoc=i1361db115acc11dbbe1cf2d29fe2afe6&reftype=rp&fi=co_pp_sp_780_637&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search)#co_pp_sp_780_637	PROPN
taxlaw-2864	376	2	16	16	NUM
taxlaw-2864	377	1	[	[	X
taxlaw-2864	377	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	377	3	columbia	columbia	PROPN
taxlaw-2864	377	4	journal	journal	PROPN
taxlaw-2864	377	5	of	of	ADP
taxlaw-2864	377	6	tax	tax	NOUN
taxlaw-2864	377	7	law	law	NOUN
taxlaw-2864	377	8	allowed	allow	VERB
taxlaw-2864	377	9	to	to	PART
taxlaw-2864	377	10	grow	grow	VERB
taxlaw-2864	377	11	tax	tax	NOUN
taxlaw-2864	377	12	-	-	PUNCT
taxlaw-2864	377	13	free	free	ADJ
taxlaw-2864	377	14	,	,	PUNCT
taxlaw-2864	377	15	sheltering	shelter	VERB
taxlaw-2864	377	16	vast	vast	ADJ
taxlaw-2864	377	17	amounts	amount	NOUN
taxlaw-2864	377	18	of	of	ADP
taxlaw-2864	377	19	income	income	NOUN
taxlaw-2864	377	20	from	from	ADP
taxlaw-2864	377	21	taxation	taxation	NOUN
taxlaw-2864	377	22	for	for	ADP
taxlaw-2864	377	23	years	year	NOUN
taxlaw-2864	377	24	and	and	CCONJ
taxlaw-2864	377	25	decades	decade	NOUN
taxlaw-2864	377	26	to	to	PART
taxlaw-2864	377	27	come.105	come.105	VERB
taxlaw-2864	377	28	a	a	DET
taxlaw-2864	377	29	lack	lack	NOUN
taxlaw-2864	377	30	of	of	ADP
taxlaw-2864	377	31	political	political	ADJ
taxlaw-2864	377	32	will	will	NOUN
taxlaw-2864	377	33	has	have	AUX
taxlaw-2864	377	34	also	also	ADV
taxlaw-2864	377	35	led	lead	VERB
taxlaw-2864	377	36	business	business	NOUN
taxlaw-2864	377	37	profits	profit	NOUN
taxlaw-2864	377	38	to	to	PART
taxlaw-2864	377	39	be	be	AUX
taxlaw-2864	377	40	taxed	tax	VERB
taxlaw-2864	377	41	rather	rather	ADV
taxlaw-2864	377	42	moderately	moderately	ADV
taxlaw-2864	377	43	,	,	PUNCT
taxlaw-2864	377	44	particularly	particularly	ADV
taxlaw-2864	377	45	given	give	VERB
taxlaw-2864	377	46	that	that	SCONJ
taxlaw-2864	377	47	profits	profit	NOUN
taxlaw-2864	377	48	earned	earn	VERB
taxlaw-2864	377	49	by	by	ADP
taxlaw-2864	377	50	small	small	ADJ
taxlaw-2864	377	51	businesses	business	NOUN
taxlaw-2864	377	52	and	and	CCONJ
taxlaw-2864	377	53	independent	independent	ADJ
taxlaw-2864	377	54	contractors	contractor	NOUN
taxlaw-2864	377	55	have	have	AUX
taxlaw-2864	377	56	been	be	AUX
taxlaw-2864	377	57	historically	historically	ADV
taxlaw-2864	377	58	difficult	difficult	ADJ
taxlaw-2864	377	59	to	to	PART
taxlaw-2864	377	60	monitor	monitor	VERB
taxlaw-2864	377	61	.	.	PUNCT
taxlaw-2864	378	1	traditionally	traditionally	ADV
taxlaw-2864	378	2	,	,	PUNCT
taxlaw-2864	378	3	there	there	PRON
taxlaw-2864	378	4	have	have	AUX
taxlaw-2864	378	5	been	be	AUX
taxlaw-2864	378	6	no	no	DET
taxlaw-2864	378	7	third	third	ADJ
taxlaw-2864	378	8	parties	party	NOUN
taxlaw-2864	378	9	to	to	PART
taxlaw-2864	378	10	issue	issue	VERB
taxlaw-2864	378	11	tax	tax	NOUN
taxlaw-2864	378	12	information	information	NOUN
taxlaw-2864	378	13	returns	return	NOUN
taxlaw-2864	378	14	,	,	PUNCT
taxlaw-2864	378	15	taxpayers	taxpayer	NOUN
taxlaw-2864	378	16	easily	easily	ADV
taxlaw-2864	378	17	concealed	conceal	VERB
taxlaw-2864	378	18	profits	profit	NOUN
taxlaw-2864	378	19	by	by	ADP
taxlaw-2864	378	20	dealing	deal	VERB
taxlaw-2864	378	21	in	in	ADP
taxlaw-2864	378	22	cash	cash	NOUN
taxlaw-2864	378	23	,	,	PUNCT
taxlaw-2864	378	24	and	and	CCONJ
taxlaw-2864	378	25	the	the	DET
taxlaw-2864	378	26	internal	internal	ADJ
taxlaw-2864	378	27	revenue	revenue	NOUN
taxlaw-2864	378	28	service	service	NOUN
taxlaw-2864	378	29	(	(	PUNCT
taxlaw-2864	378	30	irs	irs	PROPN
taxlaw-2864	378	31	)	)	PUNCT
taxlaw-2864	378	32	lacked	lack	VERB
taxlaw-2864	378	33	the	the	DET
taxlaw-2864	378	34	resources	resource	NOUN
taxlaw-2864	378	35	to	to	PART
taxlaw-2864	378	36	adequately	adequately	ADV
taxlaw-2864	378	37	police	police	VERB
taxlaw-2864	378	38	compliance.106	compliance.106	NOUN
taxlaw-2864	378	39	as	as	ADP
taxlaw-2864	378	40	a	a	DET
taxlaw-2864	378	41	result	result	NOUN
taxlaw-2864	378	42	,	,	PUNCT
taxlaw-2864	378	43	when	when	SCONJ
taxlaw-2864	378	44	it	it	PRON
taxlaw-2864	378	45	comes	come	VERB
taxlaw-2864	378	46	to	to	ADP
taxlaw-2864	378	47	these	these	DET
taxlaw-2864	378	48	sorts	sort	NOUN
taxlaw-2864	378	49	of	of	ADP
taxlaw-2864	378	50	trade	trade	NOUN
taxlaw-2864	378	51	and	and	CCONJ
taxlaw-2864	378	52	business	business	NOUN
taxlaw-2864	378	53	enterprises	enterprise	NOUN
taxlaw-2864	378	54	,	,	PUNCT
taxlaw-2864	378	55	tax	tax	NOUN
taxlaw-2864	378	56	compliance	compliance	NOUN
taxlaw-2864	378	57	has	have	AUX
taxlaw-2864	378	58	been	be	AUX
taxlaw-2864	378	59	abysmal.107	abysmal.107	VERB
taxlaw-2864	378	60	theoretically	theoretically	ADV
taxlaw-2864	378	61	,	,	PUNCT
taxlaw-2864	378	62	congress	congress	PROPN
taxlaw-2864	378	63	could	could	AUX
taxlaw-2864	378	64	have	have	AUX
taxlaw-2864	378	65	invigorated	invigorate	VERB
taxlaw-2864	378	66	enforcement	enforcement	NOUN
taxlaw-2864	378	67	efforts	effort	NOUN
taxlaw-2864	378	68	by	by	ADP
taxlaw-2864	378	69	augmenting	augment	VERB
taxlaw-2864	378	70	irs	irs	PROPN
taxlaw-2864	378	71	funding	funding	NOUN
taxlaw-2864	378	72	and	and	CCONJ
taxlaw-2864	378	73	instituting	institute	VERB
taxlaw-2864	378	74	other	other	ADJ
taxlaw-2864	378	75	tax	tax	NOUN
taxlaw-2864	378	76	-	-	PUNCT
taxlaw-2864	378	77	compliance	compliance	NOUN
taxlaw-2864	378	78	measures,108	measures,108	NOUN
taxlaw-2864	378	79	but	but	CCONJ
taxlaw-2864	378	80	many	many	ADJ
taxlaw-2864	378	81	politicians	politician	NOUN
taxlaw-2864	378	82	and	and	CCONJ
taxlaw-2864	378	83	commentators	commentator	NOUN
taxlaw-2864	378	84	have	have	AUX
taxlaw-2864	378	85	argued	argue	VERB
taxlaw-2864	378	86	that	that	SCONJ
taxlaw-2864	378	87	this	this	DET
taxlaw-2864	378	88	course	course	NOUN
taxlaw-2864	378	89	of	of	ADP
taxlaw-2864	378	90	action	action	NOUN
taxlaw-2864	378	91	would	would	AUX
taxlaw-2864	378	92	be	be	AUX
taxlaw-2864	378	93	too	too	ADV
taxlaw-2864	378	94	intrusive.109	intrusive.109	ADJ
taxlaw-2864	378	95	finally	finally	ADV
taxlaw-2864	378	96	,	,	PUNCT
taxlaw-2864	378	97	capitalism	capitalism	NOUN
taxlaw-2864	378	98	(	(	PUNCT
taxlaw-2864	378	99	with	with	ADP
taxlaw-2864	378	100	its	its	PRON
taxlaw-2864	378	101	puritan	puritan	ADJ
taxlaw-2864	378	102	religious	religious	ADJ
taxlaw-2864	378	103	origins	origin	NOUN
taxlaw-2864	378	104	110	110	NUM
taxlaw-2864	378	105	)	)	PUNCT
taxlaw-2864	378	106	places	place	VERB
taxlaw-2864	378	107	an	an	DET
taxlaw-2864	378	108	immense	immense	ADJ
taxlaw-2864	378	109	premium	premium	NOUN
taxlaw-2864	378	110	on	on	ADP
taxlaw-2864	378	111	savings	saving	NOUN
taxlaw-2864	378	112	in	in	ADP
taxlaw-2864	378	113	lieu	lieu	NOUN
taxlaw-2864	378	114	of	of	ADP
taxlaw-2864	378	115	consumption.111	consumption.111	NOUN
taxlaw-2864	378	116	in	in	ADP
taxlaw-2864	378	117	light	light	NOUN
taxlaw-2864	378	118	of	of	ADP
taxlaw-2864	378	119	this	this	DET
taxlaw-2864	378	120	bias	bias	NOUN
taxlaw-2864	378	121	,	,	PUNCT
taxlaw-2864	378	122	investment	investment	NOUN
taxlaw-2864	378	123	income	income	NOUN
taxlaw-2864	378	124	in	in	ADP
taxlaw-2864	378	125	the	the	DET
taxlaw-2864	378	126	form	form	NOUN
taxlaw-2864	378	127	of	of	ADP
taxlaw-2864	378	128	interest	interest	NOUN
taxlaw-2864	378	129	,	,	PUNCT
taxlaw-2864	378	130	105	105	NUM
taxlaw-2864	378	131	i.r.c	i.r.c	NOUN
taxlaw-2864	378	132	.	.	PUNCT
taxlaw-2864	379	1	§	§	PROPN
taxlaw-2864	379	2	§	§	PROPN
taxlaw-2864	379	3	401–24	401–24	NUM
taxlaw-2864	379	4	.	.	PUNCT
taxlaw-2864	380	1	106	106	NUM
taxlaw-2864	380	2	see	see	VERB
taxlaw-2864	380	3	,	,	PUNCT
taxlaw-2864	380	4	e.g.	e.g.	ADV
taxlaw-2864	380	5	,	,	PUNCT
taxlaw-2864	380	6	associated	associated	ADJ
taxlaw-2864	380	7	press	press	NOUN
taxlaw-2864	380	8	,	,	PUNCT
taxlaw-2864	380	9	income	income	NOUN
taxlaw-2864	380	10	tax	tax	NOUN
taxlaw-2864	380	11	audits	audits	NOUN
taxlaw-2864	380	12	plummet	plummet	VERB
taxlaw-2864	380	13	as	as	SCONJ
taxlaw-2864	380	14	irs	irs	PROPN
taxlaw-2864	380	15	loses	lose	VERB
taxlaw-2864	380	16	agents	agent	NOUN
taxlaw-2864	380	17	to	to	ADP
taxlaw-2864	380	18	budget	budget	NOUN
taxlaw-2864	380	19	cuts	cut	NOUN
taxlaw-2864	380	20	,	,	PUNCT
taxlaw-2864	380	21	fortune	fortune	NOUN
taxlaw-2864	380	22	(	(	PUNCT
taxlaw-2864	380	23	mar	mar	PROPN
taxlaw-2864	380	24	.	.	PROPN
taxlaw-2864	380	25	5	5	NUM
taxlaw-2864	380	26	,	,	PUNCT
taxlaw-2864	380	27	2017	2017	NUM
taxlaw-2864	380	28	)	)	PUNCT
taxlaw-2864	380	29	,	,	PUNCT
taxlaw-2864	381	1	http://fortune.com/2017/03/05/income-tax-audits-irs-agents/	http://fortune.com/2017/03/05/income-tax-audits-irs-agents/	PROPN
taxlaw-2864	381	2	[	[	X
taxlaw-2864	381	3	https://perma.cc/259r-u3e2	https://perma.cc/259r-u3e2	NOUN
taxlaw-2864	381	4	]	]	X
taxlaw-2864	381	5	(	(	PUNCT
taxlaw-2864	381	6	“	"	PUNCT
taxlaw-2864	381	7	the	the	DET
taxlaw-2864	381	8	number	number	NOUN
taxlaw-2864	381	9	of	of	ADP
taxlaw-2864	381	10	people	people	NOUN
taxlaw-2864	381	11	audited	audit	VERB
taxlaw-2864	381	12	by	by	ADP
taxlaw-2864	381	13	the	the	DET
taxlaw-2864	381	14	irs	irs	PROPN
taxlaw-2864	381	15	in	in	ADP
taxlaw-2864	381	16	2016	2016	NUM
taxlaw-2864	381	17	year	year	NOUN
taxlaw-2864	381	18	dropped	drop	VERB
taxlaw-2864	381	19	for	for	ADP
taxlaw-2864	381	20	the	the	DET
taxlaw-2864	381	21	sixth	sixth	ADJ
taxlaw-2864	381	22	straight	straight	ADJ
taxlaw-2864	381	23	year	year	NOUN
taxlaw-2864	381	24	,	,	PUNCT
taxlaw-2864	381	25	to	to	ADP
taxlaw-2864	381	26	just	just	ADV
taxlaw-2864	381	27	over	over	ADP
taxlaw-2864	381	28	1	1	NUM
taxlaw-2864	381	29	million	million	NUM
taxlaw-2864	381	30	.	.	PUNCT
taxlaw-2864	382	1	the	the	DET
taxlaw-2864	382	2	last	last	ADJ
taxlaw-2864	382	3	time	time	NOUN
taxlaw-2864	382	4	so	so	ADV
taxlaw-2864	382	5	few	few	ADJ
taxlaw-2864	382	6	people	people	NOUN
taxlaw-2864	382	7	were	be	AUX
taxlaw-2864	382	8	audited	audit	VERB
taxlaw-2864	382	9	was	be	AUX
taxlaw-2864	382	10	2004	2004	NUM
taxlaw-2864	382	11	.	.	PUNCT
taxlaw-2864	383	1	since	since	SCONJ
taxlaw-2864	383	2	then	then	ADV
taxlaw-2864	383	3	,	,	PUNCT
taxlaw-2864	383	4	the	the	DET
taxlaw-2864	383	5	u.s	u.s	PROPN
taxlaw-2864	383	6	.	.	PROPN
taxlaw-2864	383	7	has	have	AUX
taxlaw-2864	383	8	added	add	VERB
taxlaw-2864	383	9	about	about	ADV
taxlaw-2864	383	10	30	30	NUM
taxlaw-2864	383	11	million	million	NUM
taxlaw-2864	383	12	people	people	NOUN
taxlaw-2864	383	13	.	.	PUNCT
taxlaw-2864	383	14	”	"	PUNCT
taxlaw-2864	383	15	)	)	PUNCT
taxlaw-2864	383	16	;	;	PUNCT
taxlaw-2864	383	17	gov	gov	PROPN
taxlaw-2864	383	18	.	.	PROPN
taxlaw-2864	383	19	accountability	accountability	PROPN
taxlaw-2864	383	20	office	office	NOUN
taxlaw-2864	383	21	(	(	PUNCT
taxlaw-2864	383	22	gao	gao	PROPN
taxlaw-2864	383	23	)	)	PUNCT
taxlaw-2864	383	24	,	,	PUNCT
taxlaw-2864	383	25	enforcement	enforcement	NOUN
taxlaw-2864	383	26	of	of	ADP
taxlaw-2864	383	27	tax	tax	NOUN
taxlaw-2864	383	28	laws	law	NOUN
taxlaw-2864	383	29	remains	remain	VERB
taxlaw-2864	383	30	high	high	ADJ
taxlaw-2864	383	31	-	-	PUNCT
taxlaw-2864	383	32	risk	risk	NOUN
taxlaw-2864	383	33	area	area	NOUN
taxlaw-2864	383	34	,	,	PUNCT
taxlaw-2864	383	35	2017	2017	NUM
taxlaw-2864	383	36	tax	tax	NOUN
taxlaw-2864	383	37	notes	note	NOUN
taxlaw-2864	383	38	today	today	NOUN
taxlaw-2864	383	39	31	31	NUM
taxlaw-2864	383	40	-	-	SYM
taxlaw-2864	383	41	26	26	NUM
taxlaw-2864	383	42	,	,	PUNCT
taxlaw-2864	383	43	https://www.taxnotes.com/tax-notes-today/compliance/enforcement-tax-laws-remains-high-risk-area-gaosays/2017/02/16/gdlj	https://www.taxnotes.com/tax-notes-today/compliance/enforcement-tax-laws-remains-high-risk-area-gaosays/2017/02/16/gdlj	NOUN
taxlaw-2864	384	1	[	[	X
taxlaw-2864	384	2	https://perma.cc/ck4g-qqts	https://perma.cc/ck4g-qqts	X
taxlaw-2864	384	3	]	]	X
taxlaw-2864	384	4	(	(	PUNCT
taxlaw-2864	384	5	feb	feb	PROPN
taxlaw-2864	384	6	.	.	PROPN
taxlaw-2864	384	7	16	16	NUM
taxlaw-2864	384	8	,	,	PUNCT
taxlaw-2864	384	9	2017	2017	NUM
taxlaw-2864	384	10	)	)	PUNCT
taxlaw-2864	384	11	(	(	PUNCT
taxlaw-2864	384	12	“	"	PUNCT
taxlaw-2864	384	13	between	between	ADP
taxlaw-2864	384	14	fiscal	fiscal	ADJ
taxlaw-2864	384	15	years	year	NOUN
taxlaw-2864	384	16	2011	2011	NUM
taxlaw-2864	384	17	and	and	CCONJ
taxlaw-2864	384	18	2016	2016	NUM
taxlaw-2864	384	19	,	,	PUNCT
taxlaw-2864	384	20	irs	irs	PROPN
taxlaw-2864	384	21	’s	’s	PART
taxlaw-2864	384	22	annual	annual	ADJ
taxlaw-2864	384	23	appropriations	appropriation	NOUN
taxlaw-2864	384	24	declined	decline	VERB
taxlaw-2864	384	25	about	about	ADV
taxlaw-2864	384	26	$	$	SYM
taxlaw-2864	384	27	900	900	NUM
taxlaw-2864	384	28	million	million	NUM
taxlaw-2864	384	29	.	.	PUNCT
taxlaw-2864	385	1	likewise	likewise	ADV
taxlaw-2864	385	2	,	,	PUNCT
taxlaw-2864	385	3	staffing	staffing	NOUN
taxlaw-2864	385	4	has	have	AUX
taxlaw-2864	385	5	declined	decline	VERB
taxlaw-2864	385	6	:	:	PUNCT
taxlaw-2864	385	7	full	full	ADJ
taxlaw-2864	385	8	-	-	PUNCT
taxlaw-2864	385	9	time	time	NOUN
taxlaw-2864	385	10	equivalent	equivalent	ADJ
taxlaw-2864	385	11	staff	staff	NOUN
taxlaw-2864	385	12	members	member	NOUN
taxlaw-2864	385	13	funded	fund	VERB
taxlaw-2864	385	14	by	by	ADP
taxlaw-2864	385	15	annual	annual	ADJ
taxlaw-2864	385	16	appropriations	appropriation	NOUN
taxlaw-2864	385	17	declined	decline	VERB
taxlaw-2864	385	18	by	by	ADP
taxlaw-2864	385	19	12,000	12,000	NUM
taxlaw-2864	385	20	between	between	ADP
taxlaw-2864	385	21	fiscal	fiscal	ADJ
taxlaw-2864	385	22	year	year	NOUN
taxlaw-2864	385	23	2011	2011	NUM
taxlaw-2864	385	24	and	and	CCONJ
taxlaw-2864	385	25	fiscal	fiscal	ADJ
taxlaw-2864	385	26	year	year	NOUN
taxlaw-2864	385	27	2016	2016	NUM
taxlaw-2864	385	28	,	,	PUNCT
taxlaw-2864	385	29	a	a	DET
taxlaw-2864	385	30	13	13	NUM
taxlaw-2864	385	31	percent	percent	NOUN
taxlaw-2864	385	32	reduction	reduction	NOUN
taxlaw-2864	385	33	.	.	PUNCT
taxlaw-2864	386	1	at	at	ADP
taxlaw-2864	386	2	the	the	DET
taxlaw-2864	386	3	same	same	ADJ
taxlaw-2864	386	4	time	time	NOUN
taxlaw-2864	386	5	,	,	PUNCT
taxlaw-2864	386	6	irs	irs	PROPN
taxlaw-2864	386	7	’s	’s	PART
taxlaw-2864	386	8	enforcement	enforcement	NOUN
taxlaw-2864	386	9	performance	performance	NOUN
taxlaw-2864	386	10	has	have	AUX
taxlaw-2864	386	11	declined	decline	VERB
taxlaw-2864	386	12	.	.	PUNCT
taxlaw-2864	386	13	.	.	PUNCT
taxlaw-2864	386	14	.	.	PUNCT
taxlaw-2864	386	15	.	.	PUNCT
taxlaw-2864	387	1	reductions	reduction	NOUN
taxlaw-2864	387	2	in	in	ADP
taxlaw-2864	387	3	examinations	examination	NOUN
taxlaw-2864	387	4	can	can	AUX
taxlaw-2864	387	5	reduce	reduce	VERB
taxlaw-2864	387	6	revenue	revenue	NOUN
taxlaw-2864	387	7	collected	collect	VERB
taxlaw-2864	387	8	and	and	CCONJ
taxlaw-2864	387	9	may	may	AUX
taxlaw-2864	387	10	indirectly	indirectly	ADV
taxlaw-2864	387	11	reduce	reduce	VERB
taxlaw-2864	387	12	voluntary	voluntary	ADJ
taxlaw-2864	387	13	compliance	compliance	NOUN
taxlaw-2864	387	14	.	.	PUNCT
taxlaw-2864	387	15	”	"	PUNCT
taxlaw-2864	387	16	)	)	PUNCT
taxlaw-2864	387	17	;	;	PUNCT
taxlaw-2864	387	18	bruce	bruce	PROPN
taxlaw-2864	387	19	bartlett	bartlett	PROPN
taxlaw-2864	387	20	,	,	PUNCT
taxlaw-2864	387	21	slashing	slash	VERB
taxlaw-2864	387	22	the	the	DET
taxlaw-2864	387	23	irs	irs	PROPN
taxlaw-2864	387	24	budget	budget	NOUN
taxlaw-2864	387	25	—	—	PUNCT
taxlaw-2864	387	26	penny	penny	NOUN
taxlaw-2864	387	27	-	-	PUNCT
taxlaw-2864	387	28	wise	wise	ADJ
taxlaw-2864	387	29	and	and	CCONJ
taxlaw-2864	387	30	pound	pound	NOUN
taxlaw-2864	387	31	-	-	PUNCT
taxlaw-2864	387	32	foolish	foolish	ADJ
taxlaw-2864	387	33	,	,	PUNCT
taxlaw-2864	387	34	fiscal	fiscal	ADJ
taxlaw-2864	387	35	times	time	NOUN
taxlaw-2864	387	36	(	(	PUNCT
taxlaw-2864	387	37	jan	jan	PROPN
taxlaw-2864	387	38	.	.	PROPN
taxlaw-2864	387	39	17	17	NUM
taxlaw-2864	387	40	,	,	PUNCT
taxlaw-2864	387	41	2014	2014	NUM
taxlaw-2864	387	42	)	)	PUNCT
taxlaw-2864	387	43	,	,	PUNCT
taxlaw-2864	387	44	http://www.thefiscaltimes.com/columns/2014/01/17/slashing-irs-budget-penny-wise-and-pound-foolish	http://www.thefiscaltimes.com/columns/2014/01/17/slashing-irs-budget-penny-wise-and-pound-foolish	PUNCT
taxlaw-2864	388	1	[	[	X
taxlaw-2864	388	2	https://perma.cc/2fns-yylb	https://perma.cc/2fns-yylb	X
taxlaw-2864	388	3	]	]	X
taxlaw-2864	388	4	(	(	PUNCT
taxlaw-2864	388	5	detailing	detail	VERB
taxlaw-2864	388	6	how	how	SCONJ
taxlaw-2864	388	7	budgetary	budgetary	ADJ
taxlaw-2864	388	8	constraints	constraint	NOUN
taxlaw-2864	388	9	restrict	restrict	VERB
taxlaw-2864	388	10	the	the	DET
taxlaw-2864	388	11	irs	irs	PROPN
taxlaw-2864	388	12	’s	’s	PART
taxlaw-2864	388	13	ability	ability	NOUN
taxlaw-2864	388	14	to	to	PART
taxlaw-2864	388	15	fulfill	fulfill	VERB
taxlaw-2864	388	16	its	its	PRON
taxlaw-2864	388	17	taxpayercompliance	taxpayercompliance	NOUN
taxlaw-2864	388	18	mission	mission	NOUN
taxlaw-2864	388	19	)	)	PUNCT
taxlaw-2864	388	20	.	.	PUNCT
taxlaw-2864	389	1	107	107	NUM
taxlaw-2864	389	2	see	see	VERB
taxlaw-2864	389	3	,	,	PUNCT
taxlaw-2864	389	4	e.g.	e.g.	ADV
taxlaw-2864	389	5	,	,	PUNCT
taxlaw-2864	389	6	stacy	stacy	PROPN
taxlaw-2864	389	7	cowley	cowley	PROPN
taxlaw-2864	389	8	,	,	PUNCT
taxlaw-2864	389	9	why	why	SCONJ
taxlaw-2864	389	10	the	the	DET
taxlaw-2864	389	11	i.r.s	i.r.	NOUN
taxlaw-2864	389	12	.	.	PUNCT
taxlaw-2864	389	13	fails	fail	VERB
taxlaw-2864	389	14	to	to	PART
taxlaw-2864	389	15	crack	crack	VERB
taxlaw-2864	389	16	the	the	DET
taxlaw-2864	389	17	small	small	ADJ
taxlaw-2864	389	18	-	-	PUNCT
taxlaw-2864	389	19	business	business	NOUN
taxlaw-2864	389	20	tax	tax	NOUN
taxlaw-2864	389	21	nut	nut	NOUN
taxlaw-2864	389	22	,	,	PUNCT
taxlaw-2864	389	23	n.y	n.y	PROPN
taxlaw-2864	389	24	.	.	PROPN
taxlaw-2864	389	25	times	times	PROPN
taxlaw-2864	389	26	(	(	PUNCT
taxlaw-2864	389	27	june	june	PROPN
taxlaw-2864	389	28	15	15	NUM
taxlaw-2864	389	29	,	,	PUNCT
taxlaw-2864	389	30	2016	2016	NUM
taxlaw-2864	389	31	)	)	PUNCT
taxlaw-2864	389	32	,	,	PUNCT
taxlaw-2864	389	33	https://www.nytimes.com/2016/06/16/business/smallbusiness/why-the-irs-fails-to-crack-the-small-businesstax-nut.html?_r=0	https://www.nytimes.com/2016/06/16/business/smallbusiness/why-the-irs-fails-to-crack-the-small-businesstax-nut.html?_r=0	PROPN
taxlaw-2864	389	34	(	(	PUNCT
taxlaw-2864	389	35	“	"	PUNCT
taxlaw-2864	389	36	most	most	ADJ
taxlaw-2864	389	37	of	of	ADP
taxlaw-2864	389	38	that	that	DET
taxlaw-2864	389	39	“	"	PUNCT
taxlaw-2864	389	40	tax	tax	NOUN
taxlaw-2864	389	41	gap	gap	NOUN
taxlaw-2864	389	42	”	"	PUNCT
taxlaw-2864	389	43	is	be	AUX
taxlaw-2864	389	44	income	income	NOUN
taxlaw-2864	389	45	that	that	PRON
taxlaw-2864	389	46	goes	go	VERB
taxlaw-2864	389	47	unreported	unreported	ADJ
taxlaw-2864	389	48	,	,	PUNCT
taxlaw-2864	389	49	and	and	CCONJ
taxlaw-2864	389	50	the	the	DET
taxlaw-2864	389	51	biggest	big	ADJ
taxlaw-2864	389	52	chunk	chunk	NOUN
taxlaw-2864	389	53	of	of	ADP
taxlaw-2864	389	54	it	it	PRON
taxlaw-2864	389	55	,	,	PUNCT
taxlaw-2864	389	56	by	by	ADP
taxlaw-2864	389	57	far—$125	far—$125	PROPN
taxlaw-2864	389	58	billion	billion	NUM
taxlaw-2864	389	59	—	—	PUNCT
taxlaw-2864	389	60	is	be	AUX
taxlaw-2864	389	61	individual	individual	ADJ
taxlaw-2864	389	62	business	business	NOUN
taxlaw-2864	389	63	income	income	NOUN
taxlaw-2864	389	64	.	.	PUNCT
taxlaw-2864	389	65	”	"	PUNCT
taxlaw-2864	389	66	)	)	PUNCT
taxlaw-2864	389	67	.	.	PUNCT
taxlaw-2864	390	1	108	108	NUM
taxlaw-2864	390	2	for	for	ADP
taxlaw-2864	390	3	example	example	NOUN
taxlaw-2864	390	4	,	,	PUNCT
taxlaw-2864	390	5	congress	congress	PROPN
taxlaw-2864	390	6	has	have	AUX
taxlaw-2864	390	7	periodically	periodically	ADV
taxlaw-2864	390	8	made	make	VERB
taxlaw-2864	390	9	some	some	DET
taxlaw-2864	390	10	feeble	feeble	ADJ
taxlaw-2864	390	11	attempts	attempt	NOUN
taxlaw-2864	390	12	to	to	PART
taxlaw-2864	390	13	increase	increase	VERB
taxlaw-2864	390	14	small	small	ADJ
taxlaw-2864	390	15	-	-	PUNCT
taxlaw-2864	390	16	business	business	NOUN
taxlaw-2864	390	17	tax	tax	NOUN
taxlaw-2864	390	18	compliance	compliance	NOUN
taxlaw-2864	390	19	.	.	PUNCT
taxlaw-2864	391	1	see	see	VERB
taxlaw-2864	391	2	,	,	PUNCT
taxlaw-2864	391	3	e.g.	e.g.	ADV
taxlaw-2864	391	4	,	,	PUNCT
taxlaw-2864	391	5	joel	joel	PROPN
taxlaw-2864	391	6	slemrod	slemrod	PROPN
taxlaw-2864	391	7	et	et	PROPN
taxlaw-2864	391	8	al	al	PROPN
taxlaw-2864	391	9	.	.	PROPN
taxlaw-2864	391	10	,	,	PUNCT
taxlaw-2864	391	11	does	do	VERB
taxlaw-2864	391	12	credit	credit	NOUN
taxlaw-2864	391	13	-	-	PUNCT
taxlaw-2864	391	14	card	card	NOUN
taxlaw-2864	391	15	information	information	NOUN
taxlaw-2864	391	16	reporting	reporting	NOUN
taxlaw-2864	391	17	improve	improve	VERB
taxlaw-2864	391	18	small	small	ADJ
taxlaw-2864	391	19	-	-	PUNCT
taxlaw-2864	391	20	business	business	NOUN
taxlaw-2864	391	21	tax	tax	NOUN
taxlaw-2864	391	22	compliance	compliance	NOUN
taxlaw-2864	391	23	?	?	PUNCT
taxlaw-2864	391	24	,	,	PUNCT
taxlaw-2864	392	1	149	149	NUM
taxlaw-2864	392	2	j.	j.	PROPN
taxlaw-2864	392	3	pub	pub	PROPN
taxlaw-2864	392	4	.	.	PUNCT
taxlaw-2864	393	1	econ	econ	PROPN
taxlaw-2864	393	2	.	.	PROPN
taxlaw-2864	394	1	1	1	NUM
taxlaw-2864	394	2	(	(	PUNCT
taxlaw-2864	394	3	2017	2017	NUM
taxlaw-2864	394	4	)	)	PUNCT
taxlaw-2864	395	1	(	(	PUNCT
taxlaw-2864	395	2	explaining	explain	VERB
taxlaw-2864	395	3	how	how	SCONJ
taxlaw-2864	395	4	the	the	DET
taxlaw-2864	395	5	form	form	NOUN
taxlaw-2864	395	6	1099	1099	NUM
taxlaw-2864	395	7	-	-	SYM
taxlaw-2864	395	8	k	k	NOUN
taxlaw-2864	395	9	,	,	PUNCT
taxlaw-2864	395	10	which	which	PRON
taxlaw-2864	395	11	provides	provide	VERB
taxlaw-2864	395	12	the	the	DET
taxlaw-2864	395	13	i.r.s	i.r.	NOUN
taxlaw-2864	395	14	.	.	PUNCT
taxlaw-2864	396	1	with	with	ADP
taxlaw-2864	396	2	information	information	NOUN
taxlaw-2864	396	3	about	about	ADP
taxlaw-2864	396	4	electronic	electronic	ADJ
taxlaw-2864	396	5	sales	sale	NOUN
taxlaw-2864	396	6	,	,	PUNCT
taxlaw-2864	396	7	has	have	AUX
taxlaw-2864	396	8	increased	increase	VERB
taxlaw-2864	396	9	income	income	NOUN
taxlaw-2864	396	10	reporting	reporting	NOUN
taxlaw-2864	396	11	)	)	PUNCT
taxlaw-2864	396	12	.	.	PUNCT
taxlaw-2864	397	1	109	109	NUM
taxlaw-2864	397	2	see	see	VERB
taxlaw-2864	397	3	robert	robert	PROPN
taxlaw-2864	397	4	e.	e.	PROPN
taxlaw-2864	397	5	brown	brown	PROPN
taxlaw-2864	397	6	&	&	CCONJ
taxlaw-2864	397	7	mark	mark	PROPN
taxlaw-2864	397	8	j.	j.	PROPN
taxlaw-2864	397	9	mazur	mazur	PROPN
taxlaw-2864	397	10	,	,	PUNCT
taxlaw-2864	397	11	the	the	DET
taxlaw-2864	397	12	national	national	PROPN
taxlaw-2864	397	13	research	research	PROPN
taxlaw-2864	397	14	program	program	NOUN
taxlaw-2864	397	15	:	:	PUNCT
taxlaw-2864	397	16	measuring	measure	VERB
taxlaw-2864	397	17	taxpayer	taxpayer	NOUN
taxlaw-2864	397	18	compliance	compliance	NOUN
taxlaw-2864	397	19	comprehensively	comprehensively	ADV
taxlaw-2864	397	20	,	,	PUNCT
taxlaw-2864	397	21	51	51	NUM
taxlaw-2864	397	22	u.	u.	PROPN
taxlaw-2864	397	23	kan	kan	PROPN
taxlaw-2864	397	24	.	.	PUNCT
taxlaw-2864	398	1	l.	l.	PROPN
taxlaw-2864	398	2	rev	rev	PROPN
taxlaw-2864	398	3	.	.	PROPN
taxlaw-2864	398	4	1255	1255	NUM
taxlaw-2864	398	5	(	(	PUNCT
taxlaw-2864	398	6	2003	2003	NUM
taxlaw-2864	398	7	)	)	PUNCT
taxlaw-2864	398	8	(	(	PUNCT
taxlaw-2864	398	9	explaining	explain	VERB
taxlaw-2864	398	10	how	how	SCONJ
taxlaw-2864	398	11	the	the	DET
taxlaw-2864	398	12	i.r.s	i.r.	NOUN
taxlaw-2864	398	13	.	.	PUNCT
taxlaw-2864	398	14	instituted	institute	VERB
taxlaw-2864	398	15	the	the	DET
taxlaw-2864	398	16	so	so	ADV
taxlaw-2864	398	17	-	-	PUNCT
taxlaw-2864	398	18	called	call	VERB
taxlaw-2864	398	19	national	national	ADJ
taxlaw-2864	398	20	research	research	NOUN
taxlaw-2864	398	21	program	program	NOUN
taxlaw-2864	398	22	as	as	ADP
taxlaw-2864	398	23	a	a	DET
taxlaw-2864	398	24	successor	successor	NOUN
taxlaw-2864	398	25	to	to	ADP
taxlaw-2864	398	26	the	the	DET
taxlaw-2864	398	27	taxpayer	taxpayer	NOUN
taxlaw-2864	398	28	compliance	compliance	NOUN
taxlaw-2864	398	29	measurement	measurement	NOUN
taxlaw-2864	398	30	program	program	NOUN
taxlaw-2864	398	31	in	in	ADP
taxlaw-2864	398	32	large	large	ADJ
taxlaw-2864	398	33	part	part	NOUN
taxlaw-2864	398	34	because	because	SCONJ
taxlaw-2864	398	35	the	the	DET
taxlaw-2864	398	36	latter	latter	ADJ
taxlaw-2864	398	37	was	be	AUX
taxlaw-2864	398	38	deemed	deem	VERB
taxlaw-2864	398	39	too	too	ADV
taxlaw-2864	398	40	intrusive	intrusive	ADJ
taxlaw-2864	398	41	and	and	CCONJ
taxlaw-2864	398	42	time	time	NOUN
taxlaw-2864	398	43	-	-	PUNCT
taxlaw-2864	398	44	consuming	consume	VERB
taxlaw-2864	398	45	for	for	ADP
taxlaw-2864	398	46	the	the	DET
taxlaw-2864	398	47	average	average	ADJ
taxlaw-2864	398	48	taxpayer	taxpayer	NOUN
taxlaw-2864	398	49	)	)	PUNCT
taxlaw-2864	398	50	.	.	PUNCT
taxlaw-2864	399	1	110	110	NUM
taxlaw-2864	399	2	mark	mark	PROPN
taxlaw-2864	399	3	valeri	valeri	PROPN
taxlaw-2864	399	4	,	,	PUNCT
taxlaw-2864	399	5	heavenly	heavenly	ADV
taxlaw-2864	399	6	merchandize	merchandize	PROPN
taxlaw-2864	399	7	:	:	PUNCT
taxlaw-2864	399	8	how	how	SCONJ
taxlaw-2864	399	9	religion	religion	NOUN
taxlaw-2864	399	10	shaped	shape	VERB
taxlaw-2864	399	11	commerce	commerce	NOUN
taxlaw-2864	399	12	in	in	ADP
taxlaw-2864	399	13	puritan	puritan	PROPN
taxlaw-2864	399	14	america	america	PROPN
taxlaw-2864	399	15	(	(	PUNCT
taxlaw-2864	399	16	2010	2010	NUM
taxlaw-2864	399	17	)	)	PUNCT
taxlaw-2864	399	18	(	(	PUNCT
taxlaw-2864	399	19	exploring	explore	VERB
taxlaw-2864	399	20	the	the	DET
taxlaw-2864	399	21	interconnectedness	interconnectedness	NOUN
taxlaw-2864	399	22	between	between	ADP
taxlaw-2864	399	23	puritan	puritan	ADJ
taxlaw-2864	399	24	religious	religious	ADJ
taxlaw-2864	399	25	doctrine	doctrine	NOUN
taxlaw-2864	399	26	and	and	CCONJ
taxlaw-2864	399	27	the	the	DET
taxlaw-2864	399	28	gradual	gradual	ADJ
taxlaw-2864	399	29	spread	spread	NOUN
taxlaw-2864	399	30	of	of	ADP
taxlaw-2864	399	31	capitalism	capitalism	NOUN
taxlaw-2864	399	32	in	in	ADP
taxlaw-2864	399	33	colonial	colonial	PROPN
taxlaw-2864	399	34	america	america	PROPN
taxlaw-2864	399	35	)	)	PUNCT
taxlaw-2864	399	36	.	.	PUNCT
taxlaw-2864	400	1	111	111	NUM
taxlaw-2864	400	2	marjorie	marjorie	PROPN
taxlaw-2864	400	3	e.	e.	PROPN
taxlaw-2864	400	4	kornhauser	kornhauser	PROPN
taxlaw-2864	400	5	,	,	PUNCT
taxlaw-2864	400	6	the	the	DET
taxlaw-2864	400	7	morality	morality	NOUN
taxlaw-2864	400	8	of	of	ADP
taxlaw-2864	400	9	money	money	NOUN
taxlaw-2864	400	10	:	:	PUNCT
taxlaw-2864	400	11	american	american	ADJ
taxlaw-2864	400	12	attitudes	attitude	NOUN
taxlaw-2864	400	13	toward	toward	ADP
taxlaw-2864	400	14	wealth	wealth	NOUN
taxlaw-2864	400	15	and	and	CCONJ
taxlaw-2864	400	16	the	the	DET
taxlaw-2864	400	17	income	income	NOUN
taxlaw-2864	400	18	tax	tax	NOUN
taxlaw-2864	400	19	,	,	PUNCT
taxlaw-2864	400	20	70	70	NUM
taxlaw-2864	400	21	ind	ind	NOUN
taxlaw-2864	400	22	.	.	PUNCT
taxlaw-2864	401	1	l.j	l.j	PROPN
taxlaw-2864	401	2	.	.	PROPN
taxlaw-2864	401	3	119	119	NUM
taxlaw-2864	401	4	,	,	PUNCT
taxlaw-2864	401	5	133	133	NUM
taxlaw-2864	401	6	-	-	SYM
taxlaw-2864	401	7	34	34	NUM
taxlaw-2864	401	8	(	(	PUNCT
taxlaw-2864	401	9	1994	1994	NUM
taxlaw-2864	401	10	)	)	PUNCT
taxlaw-2864	401	11	(	(	PUNCT
taxlaw-2864	401	12	“	"	PUNCT
taxlaw-2864	401	13	in	in	ADP
taxlaw-2864	401	14	america	america	PROPN
taxlaw-2864	401	15	,	,	PUNCT
taxlaw-2864	401	16	social	social	ADJ
taxlaw-2864	401	17	darwinism	darwinism	NOUN
taxlaw-2864	401	18	.	.	PUNCT
taxlaw-2864	401	19	.	.	PUNCT
taxlaw-2864	401	20	.	.	PUNCT
taxlaw-2864	402	1	reach[ed	reach[ed	PROPN
taxlaw-2864	402	2	]	]	X
taxlaw-2864	402	3	its	its	PRON
taxlaw-2864	402	4	peak	peak	NOUN
taxlaw-2864	402	5	in	in	ADP
taxlaw-2864	402	6	1882	1882	NUM
taxlaw-2864	402	7	and	and	CCONJ
taxlaw-2864	402	8	[	[	X
taxlaw-2864	402	9	was	be	AUX
taxlaw-2864	402	10	]	]	PUNCT
taxlaw-2864	402	11	endorsed	endorse	VERB
taxlaw-2864	402	12	by	by	ADP
taxlaw-2864	402	13	entrepreneurs	entrepreneur	NOUN
taxlaw-2864	402	14	such	such	ADJ
taxlaw-2864	402	15	as	as	ADP
taxlaw-2864	402	16	andrew	andrew	PROPN
taxlaw-2864	402	17	carnegie	carnegie	PROPN
taxlaw-2864	402	18	.	.	PUNCT
taxlaw-2864	403	1	progress	progress	NOUN
taxlaw-2864	403	2	resulted	result	VERB
taxlaw-2864	403	3	from	from	ADP
taxlaw-2864	403	4	the	the	DET
taxlaw-2864	403	5	economic	economic	ADJ
taxlaw-2864	403	6	virtues	virtue	NOUN
taxlaw-2864	403	7	of	of	ADP
taxlaw-2864	403	8	frugal	frugal	ADJ
taxlaw-2864	403	9	living	living	NOUN
taxlaw-2864	403	10	and	and	CCONJ
taxlaw-2864	403	11	industriousness	industriousness	NOUN
taxlaw-2864	403	12	—	—	PUNCT
taxlaw-2864	403	13	lots	lot	NOUN
taxlaw-2864	403	14	of	of	ADP
taxlaw-2864	403	15	saving	save	VERB
taxlaw-2864	403	16	and	and	CCONJ
taxlaw-2864	403	17	little	little	ADJ
taxlaw-2864	403	18	leisure	leisure	NOUN
taxlaw-2864	403	19	and	and	CCONJ
taxlaw-2864	403	20	consumption	consumption	NOUN
taxlaw-2864	403	21	.	.	PUNCT
taxlaw-2864	403	22	”	"	PUNCT
taxlaw-2864	403	23	)	)	PUNCT
taxlaw-2864	403	24	.	.	PUNCT
taxlaw-2864	404	1	notwithstanding	notwithstanding	ADP
taxlaw-2864	404	2	the	the	DET
taxlaw-2864	404	3	proposition	proposition	NOUN
taxlaw-2864	404	4	that	that	PRON
taxlaw-2864	404	5	levying	levy	VERB
taxlaw-2864	404	6	an	an	DET
taxlaw-2864	404	7	income	income	NOUN
taxlaw-2864	404	8	tax	tax	NOUN
taxlaw-2864	404	9	supposedly	supposedly	ADV
taxlaw-2864	404	10	constitutes	constitute	VERB
taxlaw-2864	404	11	a	a	DET
taxlaw-2864	404	12	disincentive	disincentive	NOUN
taxlaw-2864	404	13	to	to	PART
taxlaw-2864	404	14	save	save	VERB
taxlaw-2864	404	15	,	,	PUNCT
taxlaw-2864	404	16	empirical	empirical	ADJ
taxlaw-2864	404	17	studies	study	NOUN
taxlaw-2864	404	18	have	have	VERB
taxlaw-2864	404	19	yet	yet	ADV
taxlaw-2864	404	20	to	to	PART
taxlaw-2864	404	21	substantiate	substantiate	VERB
taxlaw-2864	404	22	this	this	DET
taxlaw-2864	404	23	position	position	NOUN
taxlaw-2864	404	24	.	.	PUNCT
taxlaw-2864	405	1	compare	compare	VERB
taxlaw-2864	405	2	michael	michael	PROPN
taxlaw-2864	405	3	j.	j.	PROPN
taxlaw-2864	405	4	boskin	boskin	PROPN
taxlaw-2864	405	5	,	,	PUNCT
taxlaw-2864	405	6	taxation	taxation	NOUN
taxlaw-2864	405	7	,	,	PUNCT
taxlaw-2864	405	8	saving	saving	NOUN
taxlaw-2864	405	9	,	,	PUNCT
taxlaw-2864	405	10	and	and	CCONJ
taxlaw-2864	405	11	the	the	DET
taxlaw-2864	405	12	rate	rate	NOUN
taxlaw-2864	405	13	of	of	ADP
taxlaw-2864	405	14	interest	interest	NOUN
taxlaw-2864	405	15	,	,	PUNCT
taxlaw-2864	405	16	86	86	NUM
taxlaw-2864	405	17	j.	j.	PROPN
taxlaw-2864	405	18	polit	polit	PROPN
taxlaw-2864	405	19	.	.	PROPN
taxlaw-2864	405	20	econ	econ	PROPN
taxlaw-2864	405	21	.	.	PUNCT
taxlaw-2864	406	1	15	15	NUM
taxlaw-2864	406	2	(	(	PUNCT
taxlaw-2864	406	3	1978	1978	NUM
taxlaw-2864	406	4	)	)	PUNCT
taxlaw-2864	406	5	,	,	PUNCT
taxlaw-2864	406	6	and	and	CCONJ
taxlaw-2864	407	1	laurence	laurence	PROPN
taxlaw-2864	407	2	http://fortune.com/2017/03/05/income-tax-audits-irs-agents/	http://fortune.com/2017/03/05/income-tax-audits-irs-agents/	PROPN
taxlaw-2864	407	3	https://www.nytimes.com/2016/06/16/business/smallbusiness/why-the-irs-fails-to-crack-the-small-business-tax-nut.html?_r=0	https://www.nytimes.com/2016/06/16/business/smallbusiness/why-the-irs-fails-to-crack-the-small-business-tax-nut.html?_r=0	VERB
taxlaw-2864	407	4	https://www.nytimes.com/2016/06/16/business/smallbusiness/why-the-irs-fails-to-crack-the-small-business-tax-nut.html?_r=0	https://www.nytimes.com/2016/06/16/business/smallbusiness/why-the-irs-fails-to-crack-the-small-business-tax-nut.html?_r=0	PROPN
taxlaw-2864	407	5	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0297604258&pubnum=0001527&originatingdoc=i5111c0ab850711e498db8b09b4f043e0&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0297604258&pubnum=0001527&originatingdoc=i5111c0ab850711e498db8b09b4f043e0&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2864	407	6	)	)	PUNCT
taxlaw-2864	407	7	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0297604258&pubnum=0001527&originatingdoc=i5111c0ab850711e498db8b09b4f043e0&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0297604258&pubnum=0001527&originatingdoc=i5111c0ab850711e498db8b09b4f043e0&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2864	407	8	)	)	PUNCT
taxlaw-2864	407	9	2018	2018	NUM
taxlaw-2864	407	10	]	]	PUNCT
taxlaw-2864	407	11	17	17	NUM
taxlaw-2864	407	12	automation	automation	NOUN
taxlaw-2864	407	13	and	and	CCONJ
taxlaw-2864	407	14	the	the	DET
taxlaw-2864	407	15	income	income	NOUN
taxlaw-2864	407	16	tax	tax	NOUN
taxlaw-2864	407	17	dividends	dividend	NOUN
taxlaw-2864	407	18	,	,	PUNCT
taxlaw-2864	407	19	and	and	CCONJ
taxlaw-2864	407	20	rents	rent	NOUN
taxlaw-2864	407	21	enjoys	enjoy	VERB
taxlaw-2864	407	22	a	a	DET
taxlaw-2864	407	23	relatively	relatively	ADV
taxlaw-2864	407	24	light	light	ADJ
taxlaw-2864	407	25	tax	tax	NOUN
taxlaw-2864	407	26	burden	burden	NOUN
taxlaw-2864	407	27	insofar	insofar	ADV
taxlaw-2864	407	28	as	as	SCONJ
taxlaw-2864	407	29	they	they	PRON
taxlaw-2864	407	30	constitute	constitute	VERB
taxlaw-2864	407	31	the	the	DET
taxlaw-2864	407	32	embodiment	embodiment	NOUN
taxlaw-2864	407	33	of	of	ADP
taxlaw-2864	407	34	savings	saving	NOUN
taxlaw-2864	407	35	(	(	PUNCT
taxlaw-2864	407	36	i.e.	i.e.	X
taxlaw-2864	407	37	,	,	PUNCT
taxlaw-2864	407	38	bank	bank	NOUN
taxlaw-2864	407	39	deposits	deposit	NOUN
taxlaw-2864	407	40	,	,	PUNCT
taxlaw-2864	407	41	capital	capital	NOUN
taxlaw-2864	407	42	investment	investment	NOUN
taxlaw-2864	407	43	,	,	PUNCT
taxlaw-2864	407	44	and	and	CCONJ
taxlaw-2864	407	45	real	real	ADJ
taxlaw-2864	407	46	estate	estate	NOUN
taxlaw-2864	407	47	ownership	ownership	NOUN
taxlaw-2864	407	48	)	)	PUNCT
taxlaw-2864	407	49	.	.	PUNCT
taxlaw-2864	408	1	as	as	SCONJ
taxlaw-2864	408	2	such	such	ADJ
taxlaw-2864	408	3	,	,	PUNCT
taxlaw-2864	408	4	to	to	ADP
taxlaw-2864	408	5	the	the	DET
taxlaw-2864	408	6	extent	extent	NOUN
taxlaw-2864	408	7	possible	possible	ADJ
taxlaw-2864	408	8	,	,	PUNCT
taxlaw-2864	408	9	the	the	DET
taxlaw-2864	408	10	code	code	NOUN
taxlaw-2864	408	11	seeks	seek	VERB
taxlaw-2864	408	12	to	to	PART
taxlaw-2864	408	13	minimize	minimize	VERB
taxlaw-2864	408	14	and	and	CCONJ
taxlaw-2864	408	15	,	,	PUNCT
taxlaw-2864	408	16	on	on	ADP
taxlaw-2864	408	17	occasion	occasion	NOUN
taxlaw-2864	408	18	,	,	PUNCT
taxlaw-2864	408	19	even	even	ADV
taxlaw-2864	408	20	exempt	exempt	VERB
taxlaw-2864	408	21	such	such	ADJ
taxlaw-2864	408	22	earnings	earning	NOUN
taxlaw-2864	408	23	from	from	ADP
taxlaw-2864	408	24	taxation.112	taxation.112	PROPN
taxlaw-2864	408	25	c.	c.	PROPN
taxlaw-2864	408	26	rationale	rationale	NOUN
taxlaw-2864	408	27	for	for	ADP
taxlaw-2864	408	28	capital	capital	NOUN
taxlaw-2864	408	29	gains	gain	NOUN
taxlaw-2864	408	30	income	income	NOUN
taxlaw-2864	408	31	taxation	taxation	NOUN
taxlaw-2864	408	32	over	over	ADP
taxlaw-2864	408	33	the	the	DET
taxlaw-2864	408	34	past	past	ADJ
taxlaw-2864	408	35	century	century	NOUN
taxlaw-2864	408	36	,	,	PUNCT
taxlaw-2864	408	37	the	the	DET
taxlaw-2864	408	38	code	code	NOUN
taxlaw-2864	408	39	has	have	AUX
taxlaw-2864	408	40	afforded	afford	VERB
taxlaw-2864	408	41	preferential	preferential	ADJ
taxlaw-2864	408	42	tax	tax	NOUN
taxlaw-2864	408	43	treatment	treatment	NOUN
taxlaw-2864	408	44	to	to	ADP
taxlaw-2864	408	45	long	long	ADJ
taxlaw-2864	408	46	-	-	PUNCT
taxlaw-2864	408	47	term	term	NOUN
taxlaw-2864	408	48	capital	capital	NOUN
taxlaw-2864	408	49	gains	gain	NOUN
taxlaw-2864	408	50	relative	relative	ADJ
taxlaw-2864	408	51	to	to	ADP
taxlaw-2864	408	52	ordinary	ordinary	ADJ
taxlaw-2864	408	53	income.113	income.113	NOUN
taxlaw-2864	408	54	the	the	DET
taxlaw-2864	408	55	historic	historic	ADJ
taxlaw-2864	408	56	tax	tax	NOUN
taxlaw-2864	408	57	rate	rate	NOUN
taxlaw-2864	408	58	chart	chart	NOUN
taxlaw-2864	408	59	found	find	VERB
taxlaw-2864	408	60	in	in	ADP
taxlaw-2864	408	61	the	the	DET
taxlaw-2864	408	62	appendix	appendix	NOUN
taxlaw-2864	408	63	illustrates	illustrate	VERB
taxlaw-2864	408	64	this	this	DET
taxlaw-2864	408	65	point	point	NOUN
taxlaw-2864	408	66	.	.	PUNCT
taxlaw-2864	409	1	a	a	DET
taxlaw-2864	409	2	central	central	ADJ
taxlaw-2864	409	3	justification114	justification114	PROPN
taxlaw-2864	409	4	for	for	ADP
taxlaw-2864	409	5	the	the	DET
taxlaw-2864	409	6	capital	capital	NOUN
taxlaw-2864	409	7	gains	gain	NOUN
taxlaw-2864	409	8	tax	tax	NOUN
taxlaw-2864	409	9	rate	rate	NOUN
taxlaw-2864	409	10	preference	preference	NOUN
taxlaw-2864	409	11	,	,	PUNCT
taxlaw-2864	409	12	which	which	PRON
taxlaw-2864	409	13	has	have	AUX
taxlaw-2864	409	14	likely	likely	ADV
taxlaw-2864	409	15	played	play	VERB
taxlaw-2864	409	16	a	a	DET
taxlaw-2864	409	17	major	major	ADJ
taxlaw-2864	409	18	role	role	NOUN
taxlaw-2864	409	19	in	in	ADP
taxlaw-2864	409	20	historically	historically	ADV
taxlaw-2864	409	21	low	low	ADJ
taxlaw-2864	409	22	capital	capital	NOUN
taxlaw-2864	409	23	gains	gain	NOUN
taxlaw-2864	409	24	rates	rate	NOUN
taxlaw-2864	409	25	,	,	PUNCT
taxlaw-2864	409	26	is	be	AUX
taxlaw-2864	409	27	the	the	DET
taxlaw-2864	409	28	so	so	ADV
taxlaw-2864	409	29	-	-	PUNCT
taxlaw-2864	409	30	called	call	VERB
taxlaw-2864	409	31	lock	lock	NOUN
taxlaw-2864	409	32	-	-	PUNCT
taxlaw-2864	409	33	in	in	ADP
taxlaw-2864	409	34	effect	effect	NOUN
taxlaw-2864	409	35	.	.	PUNCT
taxlaw-2864	410	1	the	the	DET
taxlaw-2864	410	2	lock	lock	NOUN
taxlaw-2864	410	3	-	-	PUNCT
taxlaw-2864	410	4	in	in	ADP
taxlaw-2864	410	5	effect	effect	NOUN
taxlaw-2864	410	6	refers	refer	VERB
taxlaw-2864	410	7	to	to	ADP
taxlaw-2864	410	8	the	the	DET
taxlaw-2864	410	9	powerful	powerful	ADJ
taxlaw-2864	410	10	disincentive	disincentive	NOUN
taxlaw-2864	410	11	to	to	PART
taxlaw-2864	410	12	engage	engage	VERB
taxlaw-2864	410	13	in	in	ADP
taxlaw-2864	410	14	a	a	DET
taxlaw-2864	410	15	sale	sale	NOUN
taxlaw-2864	410	16	or	or	CCONJ
taxlaw-2864	410	17	other	other	ADJ
taxlaw-2864	410	18	taxable	taxable	ADJ
taxlaw-2864	410	19	disposition	disposition	NOUN
taxlaw-2864	410	20	of	of	ADP
taxlaw-2864	410	21	property	property	NOUN
taxlaw-2864	410	22	(	(	PUNCT
taxlaw-2864	410	23	in	in	ADP
taxlaw-2864	410	24	other	other	ADJ
taxlaw-2864	410	25	words	word	NOUN
taxlaw-2864	410	26	,	,	PUNCT
taxlaw-2864	410	27	a	a	DET
taxlaw-2864	410	28	realization	realization	NOUN
taxlaw-2864	410	29	event	event	NOUN
taxlaw-2864	410	30	)	)	PUNCT
taxlaw-2864	410	31	because	because	SCONJ
taxlaw-2864	410	32	doing	do	VERB
taxlaw-2864	410	33	so	so	ADV
taxlaw-2864	410	34	triggers	trigger	VERB
taxlaw-2864	410	35	taxation.115	taxation.115	PROPN
taxlaw-2864	410	36	while	while	SCONJ
taxlaw-2864	410	37	the	the	DET
taxlaw-2864	410	38	precise	precise	ADJ
taxlaw-2864	410	39	magnitude	magnitude	NOUN
taxlaw-2864	410	40	of	of	ADP
taxlaw-2864	410	41	the	the	DET
taxlaw-2864	410	42	lock	lock	NOUN
taxlaw-2864	410	43	-	-	PUNCT
taxlaw-2864	410	44	in	in	ADP
taxlaw-2864	410	45	effect	effect	NOUN
taxlaw-2864	410	46	depends	depend	VERB
taxlaw-2864	410	47	on	on	ADP
taxlaw-2864	410	48	many	many	ADJ
taxlaw-2864	410	49	factors,116	factors,116	NOUN
taxlaw-2864	410	50	the	the	DET
taxlaw-2864	410	51	most	most	ADV
taxlaw-2864	410	52	prominent	prominent	ADJ
taxlaw-2864	410	53	among	among	ADP
taxlaw-2864	410	54	them	they	PRON
taxlaw-2864	410	55	is	be	AUX
taxlaw-2864	410	56	the	the	DET
taxlaw-2864	410	57	tax	tax	NOUN
taxlaw-2864	410	58	rate	rate	NOUN
taxlaw-2864	410	59	imposed	impose	VERB
taxlaw-2864	410	60	.	.	PUNCT
taxlaw-2864	411	1	when	when	SCONJ
taxlaw-2864	411	2	that	that	DET
taxlaw-2864	411	3	rate	rate	NOUN
taxlaw-2864	411	4	is	be	AUX
taxlaw-2864	411	5	low	low	ADJ
taxlaw-2864	411	6	,	,	PUNCT
taxlaw-2864	411	7	the	the	DET
taxlaw-2864	411	8	disincentives	disincentive	NOUN
taxlaw-2864	411	9	are	be	AUX
taxlaw-2864	411	10	still	still	ADV
taxlaw-2864	411	11	present	present	ADJ
taxlaw-2864	411	12	but	but	CCONJ
taxlaw-2864	411	13	matter	matter	VERB
taxlaw-2864	411	14	less	less	ADJ
taxlaw-2864	411	15	;	;	PUNCT
taxlaw-2864	411	16	when	when	SCONJ
taxlaw-2864	411	17	that	that	DET
taxlaw-2864	411	18	tax	tax	NOUN
taxlaw-2864	411	19	rate	rate	NOUN
taxlaw-2864	411	20	is	be	AUX
taxlaw-2864	411	21	high	high	ADJ
taxlaw-2864	411	22	,	,	PUNCT
taxlaw-2864	411	23	the	the	DET
taxlaw-2864	411	24	disincentive	disincentive	ADJ
taxlaw-2864	411	25	to	to	PART
taxlaw-2864	411	26	sell	sell	VERB
taxlaw-2864	411	27	is	be	AUX
taxlaw-2864	411	28	much	much	ADV
taxlaw-2864	411	29	more	more	ADV
taxlaw-2864	411	30	potent.117	potent.117	ADJ
taxlaw-2864	411	31	an	an	DET
taxlaw-2864	411	32	additional	additional	ADJ
taxlaw-2864	411	33	factor	factor	NOUN
taxlaw-2864	411	34	in	in	ADP
taxlaw-2864	411	35	taxing	tax	VERB
taxlaw-2864	411	36	capital	capital	NOUN
taxlaw-2864	411	37	gains	gain	NOUN
taxlaw-2864	411	38	lightly	lightly	ADV
taxlaw-2864	411	39	or	or	CCONJ
taxlaw-2864	411	40	not	not	PART
taxlaw-2864	411	41	at	at	ADV
taxlaw-2864	411	42	all	all	ADV
taxlaw-2864	411	43	pertained	pertain	VERB
taxlaw-2864	411	44	to	to	ADP
taxlaw-2864	411	45	administrative	administrative	ADJ
taxlaw-2864	411	46	practicalities	practicality	NOUN
taxlaw-2864	411	47	.	.	PUNCT
taxlaw-2864	412	1	in	in	ADP
taxlaw-2864	412	2	particular	particular	ADJ
taxlaw-2864	412	3	,	,	PUNCT
taxlaw-2864	412	4	the	the	DET
taxlaw-2864	412	5	tax	tax	NOUN
taxlaw-2864	412	6	bases	basis	NOUN
taxlaw-2864	412	7	of	of	ADP
taxlaw-2864	412	8	many	many	ADJ
taxlaw-2864	412	9	assets	asset	NOUN
taxlaw-2864	412	10	were	be	AUX
taxlaw-2864	412	11	deemed	deem	VERB
taxlaw-2864	412	12	hard	hard	ADJ
taxlaw-2864	412	13	or	or	CCONJ
taxlaw-2864	412	14	impossible	impossible	ADJ
taxlaw-2864	412	15	to	to	PART
taxlaw-2864	412	16	know	know	VERB
taxlaw-2864	412	17	.	.	PUNCT
taxlaw-2864	413	1	for	for	ADP
taxlaw-2864	413	2	example	example	NOUN
taxlaw-2864	413	3	,	,	PUNCT
taxlaw-2864	413	4	investors	investor	NOUN
taxlaw-2864	413	5	who	who	PRON
taxlaw-2864	413	6	held	hold	VERB
taxlaw-2864	413	7	stock	stock	NOUN
taxlaw-2864	413	8	or	or	CCONJ
taxlaw-2864	413	9	securities	security	NOUN
taxlaw-2864	413	10	for	for	ADP
taxlaw-2864	413	11	many	many	ADJ
taxlaw-2864	413	12	years	year	NOUN
taxlaw-2864	413	13	struggled	struggle	VERB
taxlaw-2864	413	14	to	to	PART
taxlaw-2864	413	15	identify	identify	VERB
taxlaw-2864	413	16	the	the	DET
taxlaw-2864	413	17	tax	tax	NOUN
taxlaw-2864	413	18	basis	basis	NOUN
taxlaw-2864	413	19	that	that	SCONJ
taxlaw-2864	413	20	they	they	PRON
taxlaw-2864	413	21	had	have	VERB
taxlaw-2864	413	22	in	in	ADP
taxlaw-2864	413	23	their	their	PRON
taxlaw-2864	413	24	investments	investment	NOUN
taxlaw-2864	413	25	;	;	PUNCT
taxlaw-2864	413	26	poor	poor	ADJ
taxlaw-2864	413	27	record	record	NOUN
taxlaw-2864	413	28	keeping	keeping	NOUN
taxlaw-2864	413	29	along	along	ADP
taxlaw-2864	413	30	with	with	ADP
taxlaw-2864	413	31	dividend	dividend	NOUN
taxlaw-2864	413	32	reinvestment	reinvestment	NOUN
taxlaw-2864	413	33	s.	s.	PROPN
taxlaw-2864	413	34	seidman	seidman	PROPN
taxlaw-2864	413	35	&	&	CCONJ
taxlaw-2864	413	36	kenneth	kenneth	PROPN
taxlaw-2864	413	37	a.	a.	PROPN
taxlaw-2864	413	38	lewis	lewis	PROPN
taxlaw-2864	413	39	,	,	PUNCT
taxlaw-2864	413	40	the	the	DET
taxlaw-2864	413	41	consumption	consumption	NOUN
taxlaw-2864	413	42	tax	tax	NOUN
taxlaw-2864	413	43	and	and	CCONJ
taxlaw-2864	413	44	the	the	DET
taxlaw-2864	413	45	saving	saving	NOUN
taxlaw-2864	413	46	elasticity	elasticity	NOUN
taxlaw-2864	413	47	,	,	PUNCT
taxlaw-2864	413	48	52	52	NUM
taxlaw-2864	413	49	nat’l	nat’l	NOUN
taxlaw-2864	413	50	tax	tax	NOUN
taxlaw-2864	413	51	j.	j.	PROPN
taxlaw-2864	413	52	67	67	NUM
taxlaw-2864	413	53	(	(	PUNCT
taxlaw-2864	413	54	1999	1999	NUM
taxlaw-2864	413	55	)	)	PUNCT
taxlaw-2864	413	56	,	,	PUNCT
taxlaw-2864	413	57	with	with	ADP
taxlaw-2864	413	58	robert	robert	PROPN
taxlaw-2864	413	59	e.	e.	PROPN
taxlaw-2864	413	60	hall	hall	PROPN
taxlaw-2864	413	61	,	,	PUNCT
taxlaw-2864	413	62	intertemporal	intertemporal	ADJ
taxlaw-2864	413	63	substitution	substitution	NOUN
taxlaw-2864	413	64	in	in	ADP
taxlaw-2864	413	65	consumption	consumption	NOUN
taxlaw-2864	413	66	,	,	PUNCT
taxlaw-2864	413	67	96	96	NUM
taxlaw-2864	413	68	j.	j.	PROPN
taxlaw-2864	413	69	pol	pol	PROPN
taxlaw-2864	413	70	.	.	PUNCT
taxlaw-2864	414	1	econ	econ	PROPN
taxlaw-2864	414	2	.	.	PUNCT
taxlaw-2864	415	1	339	339	NUM
taxlaw-2864	415	2	(	(	PUNCT
taxlaw-2864	415	3	1988	1988	NUM
taxlaw-2864	415	4	)	)	PUNCT
taxlaw-2864	415	5	,	,	PUNCT
taxlaw-2864	415	6	and	and	CCONJ
taxlaw-2864	415	7	a.	a.	PROPN
taxlaw-2864	415	8	lans	lans	PROPN
taxlaw-2864	415	9	bovenberg	bovenberg	PROPN
taxlaw-2864	415	10	,	,	PUNCT
taxlaw-2864	415	11	tax	tax	NOUN
taxlaw-2864	415	12	policy	policy	NOUN
taxlaw-2864	415	13	and	and	CCONJ
taxlaw-2864	415	14	national	national	ADJ
taxlaw-2864	415	15	saving	saving	NOUN
taxlaw-2864	415	16	in	in	ADP
taxlaw-2864	415	17	the	the	DET
taxlaw-2864	415	18	united	united	PROPN
taxlaw-2864	415	19	states	states	PROPN
taxlaw-2864	415	20	:	:	PUNCT
taxlaw-2864	415	21	a	a	DET
taxlaw-2864	415	22	survey	survey	NOUN
taxlaw-2864	415	23	,	,	PUNCT
taxlaw-2864	415	24	42	42	NUM
taxlaw-2864	415	25	nat’l	nat’l	NOUN
taxlaw-2864	415	26	tax	tax	NOUN
taxlaw-2864	415	27	j.	j.	PROPN
taxlaw-2864	415	28	123	123	NUM
taxlaw-2864	415	29	(	(	PUNCT
taxlaw-2864	415	30	1989	1989	NUM
taxlaw-2864	415	31	)	)	PUNCT
taxlaw-2864	415	32	.	.	PUNCT
taxlaw-2864	416	1	112	112	NUM
taxlaw-2864	416	2	see	see	VERB
taxlaw-2864	416	3	,	,	PUNCT
taxlaw-2864	416	4	e.g.	e.g.	ADV
taxlaw-2864	416	5	,	,	PUNCT
taxlaw-2864	416	6	i.r.c	i.r.c	NOUN
taxlaw-2864	416	7	.	.	PUNCT
taxlaw-2864	417	1	§	§	PROPN
taxlaw-2864	417	2	103	103	NUM
taxlaw-2864	417	3	(	(	PUNCT
taxlaw-2864	417	4	exempting	exempt	VERB
taxlaw-2864	417	5	interest	interest	NOUN
taxlaw-2864	417	6	on	on	ADP
taxlaw-2864	417	7	state	state	NOUN
taxlaw-2864	417	8	bonds	bond	NOUN
taxlaw-2864	417	9	from	from	ADP
taxlaw-2864	417	10	tax	tax	NOUN
taxlaw-2864	417	11	)	)	PUNCT
taxlaw-2864	417	12	.	.	PUNCT
taxlaw-2864	418	1	113	113	NUM
taxlaw-2864	418	2	see	see	VERB
taxlaw-2864	418	3	supra	supra	PROPN
taxlaw-2864	418	4	section	section	PROPN
taxlaw-2864	418	5	ii.b	ii.b	PROPN
taxlaw-2864	418	6	.	.	PUNCT
taxlaw-2864	419	1	114	114	NUM
taxlaw-2864	419	2	commentators	commentator	NOUN
taxlaw-2864	419	3	have	have	AUX
taxlaw-2864	419	4	offered	offer	VERB
taxlaw-2864	419	5	additional	additional	ADJ
taxlaw-2864	419	6	justifications	justification	NOUN
taxlaw-2864	419	7	for	for	ADP
taxlaw-2864	419	8	the	the	DET
taxlaw-2864	419	9	capital	capital	NOUN
taxlaw-2864	419	10	gains	gain	NOUN
taxlaw-2864	419	11	preference	preference	NOUN
taxlaw-2864	419	12	,	,	PUNCT
taxlaw-2864	419	13	although	although	SCONJ
taxlaw-2864	419	14	it	it	PRON
taxlaw-2864	419	15	’s	’	VERB
taxlaw-2864	419	16	unclear	unclear	ADJ
taxlaw-2864	419	17	how	how	SCONJ
taxlaw-2864	419	18	much	much	ADJ
taxlaw-2864	419	19	those	those	DET
taxlaw-2864	419	20	justifications	justification	NOUN
taxlaw-2864	419	21	have	have	AUX
taxlaw-2864	419	22	played	play	VERB
taxlaw-2864	419	23	a	a	DET
taxlaw-2864	419	24	role	role	NOUN
taxlaw-2864	419	25	in	in	ADP
taxlaw-2864	419	26	the	the	DET
taxlaw-2864	419	27	history	history	NOUN
taxlaw-2864	419	28	of	of	ADP
taxlaw-2864	419	29	capital	capital	NOUN
taxlaw-2864	419	30	gains	gain	NOUN
taxlaw-2864	419	31	rates	rate	NOUN
taxlaw-2864	419	32	.	.	PUNCT
taxlaw-2864	420	1	for	for	ADP
taxlaw-2864	420	2	example	example	NOUN
taxlaw-2864	420	3	,	,	PUNCT
taxlaw-2864	420	4	preferential	preferential	ADJ
taxlaw-2864	420	5	rates	rate	NOUN
taxlaw-2864	420	6	may	may	AUX
taxlaw-2864	420	7	compensate	compensate	VERB
taxlaw-2864	420	8	taxpayers	taxpayer	NOUN
taxlaw-2864	420	9	for	for	ADP
taxlaw-2864	420	10	taxes	taxis	NOUN
taxlaw-2864	420	11	on	on	ADP
taxlaw-2864	420	12	gains	gain	NOUN
taxlaw-2864	420	13	that	that	PRON
taxlaw-2864	420	14	are	be	AUX
taxlaw-2864	420	15	inflationary	inflationary	ADJ
taxlaw-2864	420	16	rather	rather	ADV
taxlaw-2864	420	17	than	than	ADP
taxlaw-2864	420	18	true	true	ADJ
taxlaw-2864	420	19	economic	economic	ADJ
taxlaw-2864	420	20	gains	gain	NOUN
taxlaw-2864	420	21	and	and	CCONJ
taxlaw-2864	420	22	may	may	AUX
taxlaw-2864	420	23	serve	serve	VERB
taxlaw-2864	420	24	to	to	PART
taxlaw-2864	420	25	alleviate	alleviate	VERB
taxlaw-2864	420	26	the	the	DET
taxlaw-2864	420	27	“	"	PUNCT
taxlaw-2864	420	28	double	double	ADJ
taxlaw-2864	420	29	tax	tax	NOUN
taxlaw-2864	420	30	”	"	PUNCT
taxlaw-2864	420	31	on	on	ADP
taxlaw-2864	420	32	corporate	corporate	ADJ
taxlaw-2864	420	33	profits	profit	NOUN
taxlaw-2864	420	34	insofar	insofar	ADV
taxlaw-2864	420	35	as	as	ADP
taxlaw-2864	420	36	a	a	DET
taxlaw-2864	420	37	sale	sale	NOUN
taxlaw-2864	420	38	of	of	ADP
taxlaw-2864	420	39	corporate	corporate	ADJ
taxlaw-2864	420	40	stock	stock	NOUN
taxlaw-2864	420	41	is	be	AUX
taxlaw-2864	420	42	concerned	concern	VERB
taxlaw-2864	420	43	.	.	PUNCT
taxlaw-2864	421	1	but	but	CCONJ
taxlaw-2864	421	2	for	for	ADP
taxlaw-2864	421	3	a	a	DET
taxlaw-2864	421	4	refutation	refutation	NOUN
taxlaw-2864	421	5	of	of	ADP
taxlaw-2864	421	6	many	many	ADJ
taxlaw-2864	421	7	of	of	ADP
taxlaw-2864	421	8	these	these	DET
taxlaw-2864	421	9	additional	additional	ADJ
taxlaw-2864	421	10	justifications	justification	NOUN
taxlaw-2864	421	11	,	,	PUNCT
taxlaw-2864	421	12	see	see	VERB
taxlaw-2864	421	13	noel	noel	PROPN
taxlaw-2864	421	14	b.	b.	PROPN
taxlaw-2864	421	15	cunningham	cunningham	PROPN
taxlaw-2864	421	16	&	&	CCONJ
taxlaw-2864	421	17	deborah	deborah	PROPN
taxlaw-2864	421	18	h.	h.	PROPN
taxlaw-2864	421	19	schenk	schenk	PROPN
taxlaw-2864	421	20	,	,	PUNCT
taxlaw-2864	421	21	the	the	DET
taxlaw-2864	421	22	case	case	NOUN
taxlaw-2864	421	23	for	for	ADP
taxlaw-2864	421	24	a	a	DET
taxlaw-2864	421	25	capital	capital	NOUN
taxlaw-2864	421	26	gains	gain	NOUN
taxlaw-2864	421	27	preference	preference	NOUN
taxlaw-2864	421	28	,	,	PUNCT
taxlaw-2864	421	29	48	48	NUM
taxlaw-2864	421	30	tax	tax	NOUN
taxlaw-2864	421	31	l.	l.	PROPN
taxlaw-2864	421	32	rev	rev	PROPN
taxlaw-2864	421	33	.	.	PROPN
taxlaw-2864	422	1	319	319	NUM
taxlaw-2864	422	2	(	(	PUNCT
taxlaw-2864	422	3	1993	1993	NUM
taxlaw-2864	422	4	)	)	PUNCT
taxlaw-2864	422	5	.	.	PUNCT
taxlaw-2864	423	1	115	115	NUM
taxlaw-2864	423	2	see	see	VERB
taxlaw-2864	423	3	generally	generally	ADV
taxlaw-2864	423	4	charles	charles	PROPN
taxlaw-2864	423	5	c.	c.	PROPN
taxlaw-2864	423	6	holt	holt	PROPN
taxlaw-2864	423	7	&	&	CCONJ
taxlaw-2864	423	8	john	john	PROPN
taxlaw-2864	423	9	p.	p.	PROPN
taxlaw-2864	423	10	shelton	shelton	PROPN
taxlaw-2864	423	11	,	,	PUNCT
taxlaw-2864	423	12	the	the	DET
taxlaw-2864	423	13	lock	lock	NOUN
taxlaw-2864	423	14	-	-	PUNCT
taxlaw-2864	423	15	in	in	ADP
taxlaw-2864	423	16	effect	effect	NOUN
taxlaw-2864	423	17	of	of	ADP
taxlaw-2864	423	18	the	the	DET
taxlaw-2864	423	19	capital	capital	NOUN
taxlaw-2864	423	20	gains	gain	NOUN
taxlaw-2864	423	21	tax	tax	NOUN
taxlaw-2864	423	22	,	,	PUNCT
taxlaw-2864	423	23	15	15	NUM
taxlaw-2864	423	24	nat’l	nat’l	NOUN
taxlaw-2864	423	25	tax	tax	NOUN
taxlaw-2864	423	26	j.	j.	PROPN
taxlaw-2864	423	27	337	337	NUM
taxlaw-2864	423	28	(	(	PUNCT
taxlaw-2864	423	29	1962	1962	NUM
taxlaw-2864	423	30	)	)	PUNCT
taxlaw-2864	423	31	.	.	PUNCT
taxlaw-2864	424	1	116	116	NUM
taxlaw-2864	424	2	for	for	ADP
taxlaw-2864	424	3	example	example	NOUN
taxlaw-2864	424	4	,	,	PUNCT
taxlaw-2864	424	5	a	a	DET
taxlaw-2864	424	6	taxpayer	taxpayer	NOUN
taxlaw-2864	424	7	will	will	AUX
taxlaw-2864	424	8	likely	likely	ADV
taxlaw-2864	424	9	be	be	AUX
taxlaw-2864	424	10	influenced	influence	VERB
taxlaw-2864	424	11	by	by	ADP
taxlaw-2864	424	12	how	how	SCONJ
taxlaw-2864	424	13	much	much	ADJ
taxlaw-2864	424	14	taxable	taxable	ADJ
taxlaw-2864	424	15	appreciation	appreciation	NOUN
taxlaw-2864	424	16	is	be	AUX
taxlaw-2864	424	17	built	build	VERB
taxlaw-2864	424	18	into	into	ADP
taxlaw-2864	424	19	the	the	DET
taxlaw-2864	424	20	asset	asset	NOUN
taxlaw-2864	424	21	.	.	PUNCT
taxlaw-2864	425	1	if	if	SCONJ
taxlaw-2864	425	2	an	an	DET
taxlaw-2864	425	3	asset	asset	NOUN
taxlaw-2864	425	4	has	have	VERB
taxlaw-2864	425	5	only	only	ADV
taxlaw-2864	425	6	a	a	DET
taxlaw-2864	425	7	negligible	negligible	ADJ
taxlaw-2864	425	8	basis	basis	NOUN
taxlaw-2864	425	9	—	—	PUNCT
taxlaw-2864	425	10	such	such	ADJ
taxlaw-2864	425	11	as	as	ADP
taxlaw-2864	425	12	a	a	DET
taxlaw-2864	425	13	founder	founder	NOUN
taxlaw-2864	425	14	’s	’s	PART
taxlaw-2864	425	15	stock	stock	NOUN
taxlaw-2864	425	16	of	of	ADP
taxlaw-2864	425	17	a	a	DET
taxlaw-2864	425	18	corporation	corporation	NOUN
taxlaw-2864	425	19	—	—	PUNCT
taxlaw-2864	425	20	and	and	CCONJ
taxlaw-2864	425	21	will	will	AUX
taxlaw-2864	425	22	be	be	AUX
taxlaw-2864	425	23	taxed	tax	VERB
taxlaw-2864	425	24	at	at	ADP
taxlaw-2864	425	25	a	a	DET
taxlaw-2864	425	26	relatively	relatively	ADV
taxlaw-2864	425	27	high	high	ADJ
taxlaw-2864	425	28	tax	tax	NOUN
taxlaw-2864	425	29	rate	rate	NOUN
taxlaw-2864	425	30	,	,	PUNCT
taxlaw-2864	425	31	the	the	DET
taxlaw-2864	425	32	combined	combined	ADJ
taxlaw-2864	425	33	effect	effect	NOUN
taxlaw-2864	425	34	is	be	AUX
taxlaw-2864	425	35	daunting	daunt	VERB
taxlaw-2864	425	36	.	.	PUNCT
taxlaw-2864	426	1	a	a	DET
taxlaw-2864	426	2	share	share	NOUN
taxlaw-2864	426	3	of	of	ADP
taxlaw-2864	426	4	stock	stock	NOUN
taxlaw-2864	426	5	with	with	ADP
taxlaw-2864	426	6	a	a	DET
taxlaw-2864	426	7	basis	basis	NOUN
taxlaw-2864	426	8	of	of	ADP
taxlaw-2864	426	9	$	$	SYM
taxlaw-2864	426	10	1	1	NUM
taxlaw-2864	426	11	that	that	PRON
taxlaw-2864	426	12	is	be	AUX
taxlaw-2864	426	13	sold	sell	VERB
taxlaw-2864	426	14	for	for	ADP
taxlaw-2864	426	15	$	$	SYM
taxlaw-2864	426	16	1,000	1,000	NUM
taxlaw-2864	426	17	will	will	AUX
taxlaw-2864	426	18	produce	produce	VERB
taxlaw-2864	426	19	a	a	DET
taxlaw-2864	426	20	tax	tax	NOUN
taxlaw-2864	426	21	liability	liability	NOUN
taxlaw-2864	426	22	of	of	ADP
taxlaw-2864	426	23	$	$	SYM
taxlaw-2864	426	24	299.70	299.70	NUM
taxlaw-2864	426	25	if	if	SCONJ
taxlaw-2864	426	26	taxed	tax	VERB
taxlaw-2864	426	27	at	at	ADP
taxlaw-2864	426	28	a	a	DET
taxlaw-2864	426	29	30	30	NUM
taxlaw-2864	426	30	percent	percent	NOUN
taxlaw-2864	426	31	rate	rate	NOUN
taxlaw-2864	426	32	(	(	PUNCT
taxlaw-2864	426	33	i.e.	i.e.	X
taxlaw-2864	426	34	,	,	PUNCT
taxlaw-2864	426	35	.3	.3	NUM
taxlaw-2864	426	36	x	x	SYM
taxlaw-2864	426	37	(	(	PUNCT
taxlaw-2864	426	38	$	$	SYM
taxlaw-2864	426	39	1,000	1,000	NUM
taxlaw-2864	426	40	–	–	PUNCT
taxlaw-2864	426	41	$	$	SYM
taxlaw-2864	426	42	1	1	NUM
taxlaw-2864	426	43	)	)	PUNCT
taxlaw-2864	426	44	)	)	PUNCT
taxlaw-2864	426	45	.	.	PUNCT
taxlaw-2864	427	1	in	in	ADP
taxlaw-2864	427	2	contrast	contrast	NOUN
taxlaw-2864	427	3	,	,	PUNCT
taxlaw-2864	427	4	if	if	SCONJ
taxlaw-2864	427	5	the	the	DET
taxlaw-2864	427	6	same	same	ADJ
taxlaw-2864	427	7	stock	stock	NOUN
taxlaw-2864	427	8	was	be	AUX
taxlaw-2864	427	9	sold	sell	VERB
taxlaw-2864	427	10	for	for	ADP
taxlaw-2864	427	11	$	$	SYM
taxlaw-2864	427	12	1,000	1,000	NUM
taxlaw-2864	427	13	but	but	CCONJ
taxlaw-2864	427	14	had	have	AUX
taxlaw-2864	427	15	only	only	ADV
taxlaw-2864	427	16	appreciated	appreciate	VERB
taxlaw-2864	427	17	by	by	ADP
taxlaw-2864	427	18	$	$	SYM
taxlaw-2864	427	19	100	100	NUM
taxlaw-2864	427	20	(	(	PUNCT
taxlaw-2864	427	21	i.e.	i.e.	X
taxlaw-2864	427	22	,	,	PUNCT
taxlaw-2864	427	23	with	with	ADP
taxlaw-2864	427	24	a	a	DET
taxlaw-2864	427	25	basis	basis	NOUN
taxlaw-2864	427	26	of	of	ADP
taxlaw-2864	427	27	$	$	SYM
taxlaw-2864	427	28	900	900	NUM
taxlaw-2864	427	29	)	)	PUNCT
taxlaw-2864	427	30	,	,	PUNCT
taxlaw-2864	427	31	the	the	DET
taxlaw-2864	427	32	sale	sale	NOUN
taxlaw-2864	427	33	would	would	AUX
taxlaw-2864	427	34	produce	produce	VERB
taxlaw-2864	427	35	only	only	ADV
taxlaw-2864	427	36	$	$	SYM
taxlaw-2864	427	37	30	30	NUM
taxlaw-2864	427	38	of	of	ADP
taxlaw-2864	427	39	tax	tax	NOUN
taxlaw-2864	427	40	assuming	assume	VERB
taxlaw-2864	427	41	the	the	DET
taxlaw-2864	427	42	same	same	ADJ
taxlaw-2864	427	43	30	30	NUM
taxlaw-2864	427	44	percent	percent	NOUN
taxlaw-2864	427	45	rate	rate	NOUN
taxlaw-2864	427	46	(	(	PUNCT
taxlaw-2864	427	47	i.e.	i.e.	X
taxlaw-2864	427	48	,	,	PUNCT
taxlaw-2864	427	49	.3	.3	NUM
taxlaw-2864	427	50	x	x	SYM
taxlaw-2864	427	51	(	(	PUNCT
taxlaw-2864	427	52	$	$	SYM
taxlaw-2864	427	53	1,000	1,000	NUM
taxlaw-2864	427	54	–	–	PUNCT
taxlaw-2864	427	55	$	$	SYM
taxlaw-2864	427	56	900	900	NUM
taxlaw-2864	427	57	)	)	PUNCT
taxlaw-2864	427	58	)	)	PUNCT
taxlaw-2864	427	59	.	.	PUNCT
taxlaw-2864	428	1	117	117	NUM
taxlaw-2864	428	2	there	there	PRON
taxlaw-2864	428	3	is	be	VERB
taxlaw-2864	428	4	considerable	considerable	ADJ
taxlaw-2864	428	5	literature	literature	NOUN
taxlaw-2864	428	6	on	on	ADP
taxlaw-2864	428	7	the	the	DET
taxlaw-2864	428	8	effect	effect	NOUN
taxlaw-2864	428	9	of	of	ADP
taxlaw-2864	428	10	rate	rate	NOUN
taxlaw-2864	428	11	changes	change	NOUN
taxlaw-2864	428	12	on	on	ADP
taxlaw-2864	428	13	realization	realization	NOUN
taxlaw-2864	428	14	rates	rate	NOUN
taxlaw-2864	428	15	.	.	PUNCT
taxlaw-2864	429	1	see	see	VERB
taxlaw-2864	429	2	,	,	PUNCT
taxlaw-2864	429	3	e.g.	e.g.	ADV
taxlaw-2864	429	4	,	,	PUNCT
taxlaw-2864	429	5	cong	cong	NOUN
taxlaw-2864	429	6	.	.	PUNCT
taxlaw-2864	430	1	budget	budget	NOUN
taxlaw-2864	430	2	office	office	PROPN
taxlaw-2864	430	3	,	,	PUNCT
taxlaw-2864	430	4	how	how	SCONJ
taxlaw-2864	430	5	capital	capital	NOUN
taxlaw-2864	430	6	gains	gain	VERB
taxlaw-2864	430	7	tax	tax	NOUN
taxlaw-2864	430	8	rates	rate	NOUN
taxlaw-2864	430	9	affect	affect	VERB
taxlaw-2864	430	10	revenues	revenue	NOUN
taxlaw-2864	430	11	:	:	PUNCT
taxlaw-2864	430	12	the	the	DET
taxlaw-2864	430	13	historical	historical	ADJ
taxlaw-2864	430	14	evidence	evidence	NOUN
taxlaw-2864	430	15	(	(	PUNCT
taxlaw-2864	430	16	1988	1988	NUM
taxlaw-2864	430	17	)	)	PUNCT
taxlaw-2864	430	18	,	,	PUNCT
taxlaw-2864	430	19	https://www.cbo.gov/sites/default/files/cbofiles/ftpdocs/84xx/doc8449/88-cbo-007.pdf	https://www.cbo.gov/sites/default/files/cbofiles/ftpdocs/84xx/doc8449/88-cbo-007.pdf	PROPN
taxlaw-2864	431	1	[	[	X
taxlaw-2864	431	2	https://perma.cc/g85nmr9b	https://perma.cc/g85nmr9b	NOUN
taxlaw-2864	431	3	]	]	PUNCT
taxlaw-2864	431	4	;	;	PUNCT
taxlaw-2864	431	5	cong	cong	PROPN
taxlaw-2864	431	6	.	.	PUNCT
taxlaw-2864	432	1	budget	budget	NOUN
taxlaw-2864	432	2	office	office	NOUN
taxlaw-2864	432	3	,	,	PUNCT
taxlaw-2864	432	4	perspectives	perspective	NOUN
taxlaw-2864	432	5	on	on	ADP
taxlaw-2864	432	6	the	the	DET
taxlaw-2864	432	7	ownership	ownership	NOUN
taxlaw-2864	432	8	of	of	ADP
taxlaw-2864	432	9	capital	capital	NOUN
taxlaw-2864	432	10	assets	asset	NOUN
taxlaw-2864	432	11	and	and	CCONJ
taxlaw-2864	432	12	the	the	DET
taxlaw-2864	432	13	realization	realization	NOUN
taxlaw-2864	432	14	of	of	ADP
taxlaw-2864	432	15	capital	capital	NOUN
taxlaw-2864	432	16	gains	gain	NOUN
taxlaw-2864	432	17	(	(	PUNCT
taxlaw-2864	432	18	1997	1997	NUM
taxlaw-2864	432	19	)	)	PUNCT
taxlaw-2864	432	20	,	,	PUNCT
taxlaw-2864	432	21	https://www.cbo.gov/sites/default/files/105th-congress-1997-1998/reports/capgains.pdf	https://www.cbo.gov/sites/default/files/105th-congress-1997-1998/reports/capgains.pdf	X
taxlaw-2864	433	1	[	[	X
taxlaw-2864	433	2	https://perma.cc/5ksu-vbj6	https://perma.cc/5ksu-vbj6	X
taxlaw-2864	433	3	]	]	PUNCT
taxlaw-2864	433	4	;	;	PUNCT
taxlaw-2864	433	5	george	george	PROPN
taxlaw-2864	433	6	zodrow	zodrow	PROPN
taxlaw-2864	433	7	,	,	PUNCT
taxlaw-2864	433	8	economic	economic	ADJ
taxlaw-2864	433	9	analyses	analysis	NOUN
taxlaw-2864	433	10	of	of	ADP
taxlaw-2864	433	11	capital	capital	NOUN
taxlaw-2864	433	12	gain	gain	NOUN
taxlaw-2864	433	13	taxation	taxation	NOUN
taxlaw-2864	433	14	:	:	PUNCT
taxlaw-2864	433	15	realizations	realization	NOUN
taxlaw-2864	433	16	,	,	PUNCT
taxlaw-2864	433	17	revenues	revenue	NOUN
taxlaw-2864	433	18	,	,	PUNCT
taxlaw-2864	433	19	efficiency	efficiency	NOUN
taxlaw-2864	433	20	and	and	CCONJ
taxlaw-2864	433	21	equity	equity	NOUN
taxlaw-2864	433	22	,	,	PUNCT
taxlaw-2864	433	23	48	48	NUM
taxlaw-2864	433	24	tax	tax	NOUN
taxlaw-2864	433	25	l.	l.	PROPN
taxlaw-2864	433	26	rev	rev	PROPN
taxlaw-2864	433	27	.	.	PROPN
taxlaw-2864	434	1	419	419	NUM
taxlaw-2864	434	2	(	(	PUNCT
taxlaw-2864	434	3	1993	1993	NUM
taxlaw-2864	434	4	)	)	PUNCT
taxlaw-2864	434	5	;	;	PUNCT
taxlaw-2864	434	6	jane	jane	PROPN
taxlaw-2864	434	7	g.	g.	PROPN
taxlaw-2864	434	8	gravelle	gravelle	PROPN
taxlaw-2864	434	9	,	,	PUNCT
taxlaw-2864	434	10	can	can	AUX
taxlaw-2864	434	11	a	a	DET
taxlaw-2864	434	12	capital	capital	NOUN
taxlaw-2864	434	13	gains	gain	NOUN
taxlaw-2864	434	14	tax	tax	NOUN
taxlaw-2864	434	15	cut	cut	NOUN
taxlaw-2864	434	16	pay	pay	NOUN
taxlaw-2864	434	17	for	for	ADP
taxlaw-2864	434	18	itself	itself	PRON
taxlaw-2864	434	19	?	?	PUNCT
taxlaw-2864	434	20	,	,	PUNCT
taxlaw-2864	434	21	48	48	NUM
taxlaw-2864	434	22	tax	tax	NOUN
taxlaw-2864	434	23	notes	note	NOUN
taxlaw-2864	434	24	209	209	NUM
taxlaw-2864	434	25	(	(	PUNCT
taxlaw-2864	434	26	1990	1990	NUM
taxlaw-2864	434	27	)	)	PUNCT
taxlaw-2864	434	28	;	;	PUNCT
taxlaw-2864	434	29	j.	j.	PROPN
taxlaw-2864	434	30	andrew	andrew	PROPN
taxlaw-2864	434	31	hoerner	hoerner	PROPN
taxlaw-2864	434	32	,	,	PUNCT
taxlaw-2864	434	33	treasury	treasury	PROPN
taxlaw-2864	434	34	’s	’s	PART
taxlaw-2864	434	35	capital	capital	NOUN
taxlaw-2864	434	36	gains	gain	NOUN
taxlaw-2864	434	37	estimates	estimate	VERB
taxlaw-2864	434	38	:	:	PUNCT
taxlaw-2864	434	39	mr	mr	PROPN
taxlaw-2864	434	40	.	.	PROPN
taxlaw-2864	434	41	economist	economist	PROPN
taxlaw-2864	434	42	goes	go	VERB
taxlaw-2864	434	43	to	to	ADP
taxlaw-2864	434	44	washington	washington	PROPN
taxlaw-2864	434	45	,	,	PUNCT
taxlaw-2864	434	46	44	44	NUM
taxlaw-2864	434	47	tax	tax	NOUN
taxlaw-2864	434	48	notes	note	NOUN
taxlaw-2864	434	49	141	141	NUM
taxlaw-2864	434	50	(	(	PUNCT
taxlaw-2864	434	51	1989	1989	NUM
taxlaw-2864	434	52	)	)	PUNCT
taxlaw-2864	434	53	.	.	PUNCT
taxlaw-2864	435	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0104712549&pubnum=1247&originatingdoc=i160bf8e14b2811db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0104712549&pubnum=1247&originatingdoc=i160bf8e14b2811db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2864	435	2	)	)	PUNCT
taxlaw-2864	435	3	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0104712549&pubnum=1247&originatingdoc=i160bf8e14b2811db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0104712549&pubnum=1247&originatingdoc=i160bf8e14b2811db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2864	435	4	)	)	PUNCT
taxlaw-2864	436	1	https://www.cbo.gov/sites/default/files/105th-congress-1997-1998/reports/capgains.pdf	https://www.cbo.gov/sites/default/files/105th-congress-1997-1998/reports/capgains.pdf	NOUN
taxlaw-2864	436	2	18	18	NUM
taxlaw-2864	437	1	[	[	X
taxlaw-2864	437	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	437	3	columbia	columbia	PROPN
taxlaw-2864	437	4	journal	journal	PROPN
taxlaw-2864	437	5	of	of	ADP
taxlaw-2864	437	6	tax	tax	NOUN
taxlaw-2864	437	7	law	law	NOUN
taxlaw-2864	437	8	plans	plan	NOUN
taxlaw-2864	437	9	and	and	CCONJ
taxlaw-2864	437	10	redemptions	redemption	NOUN
taxlaw-2864	437	11	plagued	plague	VERB
taxlaw-2864	437	12	tax	tax	NOUN
taxlaw-2864	437	13	basis	basis	NOUN
taxlaw-2864	437	14	identifications	identification	NOUN
taxlaw-2864	437	15	and	and	CCONJ
taxlaw-2864	437	16	computations.118	computations.118	VERB
taxlaw-2864	437	17	a	a	DET
taxlaw-2864	437	18	taxpayer	taxpayer	NOUN
taxlaw-2864	437	19	’s	’s	PART
taxlaw-2864	437	20	death	death	NOUN
taxlaw-2864	437	21	also	also	ADV
taxlaw-2864	437	22	clouded	cloud	VERB
taxlaw-2864	437	23	accurate	accurate	ADJ
taxlaw-2864	437	24	tax	tax	NOUN
taxlaw-2864	437	25	basis	basis	NOUN
taxlaw-2864	437	26	identifications.119	identifications.119	VERB
taxlaw-2864	437	27	the	the	DET
taxlaw-2864	437	28	lack	lack	NOUN
taxlaw-2864	437	29	of	of	ADP
taxlaw-2864	437	30	third	third	ADJ
taxlaw-2864	437	31	-	-	PUNCT
taxlaw-2864	437	32	party	party	NOUN
taxlaw-2864	437	33	reporting	reporting	NOUN
taxlaw-2864	437	34	further	far	ADV
taxlaw-2864	437	35	obfuscated	obfuscate	VERB
taxlaw-2864	437	36	accurate	accurate	ADJ
taxlaw-2864	437	37	tax	tax	NOUN
taxlaw-2864	437	38	basis	basis	NOUN
taxlaw-2864	437	39	identifications	identification	NOUN
taxlaw-2864	437	40	;	;	PUNCT
taxlaw-2864	437	41	when	when	SCONJ
taxlaw-2864	437	42	it	it	PRON
taxlaw-2864	437	43	came	come	VERB
taxlaw-2864	437	44	to	to	ADP
taxlaw-2864	437	45	taxpayers	taxpayer	NOUN
taxlaw-2864	437	46	reporting	report	VERB
taxlaw-2864	437	47	their	their	PRON
taxlaw-2864	437	48	gains	gain	NOUN
taxlaw-2864	437	49	and	and	CCONJ
taxlaw-2864	437	50	losses	loss	NOUN
taxlaw-2864	437	51	,	,	PUNCT
taxlaw-2864	437	52	they	they	PRON
taxlaw-2864	437	53	were	be	AUX
taxlaw-2864	437	54	essentially	essentially	ADV
taxlaw-2864	437	55	on	on	ADP
taxlaw-2864	437	56	the	the	DET
taxlaw-2864	437	57	honor	honor	NOUN
taxlaw-2864	437	58	system	system	NOUN
taxlaw-2864	437	59	,	,	PUNCT
taxlaw-2864	437	60	which	which	PRON
taxlaw-2864	437	61	has	have	AUX
taxlaw-2864	437	62	historically	historically	ADV
taxlaw-2864	437	63	not	not	PART
taxlaw-2864	437	64	boded	bode	VERB
taxlaw-2864	437	65	well	well	ADV
taxlaw-2864	437	66	for	for	ADP
taxlaw-2864	437	67	tax	tax	NOUN
taxlaw-2864	437	68	compliance.120	compliance.120	ADJ
taxlaw-2864	437	69	another	another	DET
taxlaw-2864	437	70	rationale	rationale	NOUN
taxlaw-2864	437	71	for	for	ADP
taxlaw-2864	437	72	the	the	DET
taxlaw-2864	437	73	preferential	preferential	ADJ
taxlaw-2864	437	74	treatment	treatment	NOUN
taxlaw-2864	437	75	of	of	ADP
taxlaw-2864	437	76	capital	capital	NOUN
taxlaw-2864	437	77	gains	gain	NOUN
taxlaw-2864	437	78	is	be	AUX
taxlaw-2864	437	79	historical	historical	ADJ
taxlaw-2864	437	80	in	in	ADP
taxlaw-2864	437	81	nature	nature	NOUN
taxlaw-2864	437	82	.	.	PUNCT
taxlaw-2864	438	1	as	as	SCONJ
taxlaw-2864	438	2	previously	previously	ADV
taxlaw-2864	438	3	pointed	point	VERB
taxlaw-2864	438	4	out	out	ADP
taxlaw-2864	438	5	,	,	PUNCT
taxlaw-2864	438	6	facets	facet	NOUN
taxlaw-2864	438	7	of	of	ADP
taxlaw-2864	438	8	our	our	PRON
taxlaw-2864	438	9	nation	nation	NOUN
taxlaw-2864	438	10	’s	’s	PART
taxlaw-2864	438	11	income	income	NOUN
taxlaw-2864	438	12	tax	tax	NOUN
taxlaw-2864	438	13	system	system	NOUN
taxlaw-2864	438	14	undoubtedly	undoubtedly	ADV
taxlaw-2864	438	15	originated	originate	VERB
taxlaw-2864	438	16	from	from	ADP
taxlaw-2864	438	17	old	old	ADJ
taxlaw-2864	438	18	english	english	PROPN
taxlaw-2864	438	19	law.121	law.121	NOUN
taxlaw-2864	438	20	under	under	ADP
taxlaw-2864	438	21	these	these	DET
taxlaw-2864	438	22	laws	law	NOUN
taxlaw-2864	438	23	,	,	PUNCT
taxlaw-2864	438	24	capital	capital	NOUN
taxlaw-2864	438	25	gains	gain	NOUN
taxlaw-2864	438	26	were	be	AUX
taxlaw-2864	438	27	deemed	deem	VERB
taxlaw-2864	438	28	principal	principal	NOUN
taxlaw-2864	438	29	,	,	PUNCT
taxlaw-2864	438	30	not	not	PART
taxlaw-2864	438	31	income	income	NOUN
taxlaw-2864	438	32	;	;	PUNCT
taxlaw-2864	438	33	this	this	DET
taxlaw-2864	438	34	same	same	ADJ
taxlaw-2864	438	35	psychology	psychology	NOUN
taxlaw-2864	438	36	likely	likely	ADV
taxlaw-2864	438	37	pervaded	pervade	VERB
taxlaw-2864	438	38	the	the	DET
taxlaw-2864	438	39	mind	mind	NOUN
taxlaw-2864	438	40	-	-	PUNCT
taxlaw-2864	438	41	set	set	NOUN
taxlaw-2864	438	42	of	of	ADP
taxlaw-2864	438	43	those	those	PRON
taxlaw-2864	438	44	who	who	PRON
taxlaw-2864	438	45	initially	initially	ADV
taxlaw-2864	438	46	crafted	craft	VERB
taxlaw-2864	438	47	the	the	DET
taxlaw-2864	438	48	income	income	NOUN
taxlaw-2864	438	49	tax	tax	NOUN
taxlaw-2864	438	50	and	and	CCONJ
taxlaw-2864	438	51	who	who	PRON
taxlaw-2864	438	52	,	,	PUNCT
taxlaw-2864	438	53	by	by	ADP
taxlaw-2864	438	54	providing	provide	VERB
taxlaw-2864	438	55	a	a	DET
taxlaw-2864	438	56	lower	low	ADJ
taxlaw-2864	438	57	tax	tax	NOUN
taxlaw-2864	438	58	rate	rate	NOUN
taxlaw-2864	438	59	,	,	PUNCT
taxlaw-2864	438	60	sought	seek	VERB
taxlaw-2864	438	61	to	to	PART
taxlaw-2864	438	62	strike	strike	VERB
taxlaw-2864	438	63	a	a	DET
taxlaw-2864	438	64	compromise	compromise	NOUN
taxlaw-2864	438	65	between	between	ADP
taxlaw-2864	438	66	those	those	PRON
taxlaw-2864	438	67	who	who	PRON
taxlaw-2864	438	68	thought	think	VERB
taxlaw-2864	438	69	that	that	SCONJ
taxlaw-2864	438	70	capital	capital	NOUN
taxlaw-2864	438	71	gains	gain	NOUN
taxlaw-2864	438	72	should	should	AUX
taxlaw-2864	438	73	be	be	AUX
taxlaw-2864	438	74	exempt	exempt	ADJ
taxlaw-2864	438	75	from	from	ADP
taxlaw-2864	438	76	tax	tax	NOUN
taxlaw-2864	438	77	and	and	CCONJ
taxlaw-2864	438	78	those	those	PRON
taxlaw-2864	438	79	who	who	PRON
taxlaw-2864	438	80	thought	think	VERB
taxlaw-2864	438	81	that	that	SCONJ
taxlaw-2864	438	82	capital	capital	NOUN
taxlaw-2864	438	83	gains	gain	NOUN
taxlaw-2864	438	84	should	should	AUX
taxlaw-2864	438	85	be	be	AUX
taxlaw-2864	438	86	treated	treat	VERB
taxlaw-2864	438	87	akin	akin	ADJ
taxlaw-2864	438	88	to	to	ADP
taxlaw-2864	438	89	ordinary	ordinary	ADJ
taxlaw-2864	438	90	income.122	income.122	PROPN
taxlaw-2864	438	91	c.	c.	PROPN
taxlaw-2864	438	92	tax	tax	NOUN
taxlaw-2864	438	93	revenue	revenue	NOUN
taxlaw-2864	438	94	generation	generation	NOUN
taxlaw-2864	438	95	from	from	ADP
taxlaw-2864	438	96	labor	labor	NOUN
taxlaw-2864	438	97	and	and	CCONJ
taxlaw-2864	438	98	capital	capital	NOUN
taxlaw-2864	438	99	income	income	NOUN
taxlaw-2864	438	100	under	under	ADP
taxlaw-2864	438	101	the	the	DET
taxlaw-2864	438	102	code	code	NOUN
taxlaw-2864	438	103	to	to	PART
taxlaw-2864	438	104	understand	understand	VERB
taxlaw-2864	438	105	the	the	DET
taxlaw-2864	438	106	respective	respective	ADJ
taxlaw-2864	438	107	roles	role	NOUN
taxlaw-2864	438	108	that	that	PRON
taxlaw-2864	438	109	labor	labor	NOUN
taxlaw-2864	438	110	and	and	CCONJ
taxlaw-2864	438	111	capital	capital	NOUN
taxlaw-2864	438	112	income	income	NOUN
taxlaw-2864	438	113	play	play	NOUN
taxlaw-2864	438	114	in	in	ADP
taxlaw-2864	438	115	revenue	revenue	NOUN
taxlaw-2864	438	116	generation	generation	NOUN
taxlaw-2864	438	117	,	,	PUNCT
taxlaw-2864	438	118	it	it	PRON
taxlaw-2864	438	119	is	be	AUX
taxlaw-2864	438	120	useful	useful	ADJ
taxlaw-2864	438	121	first	first	ADV
taxlaw-2864	438	122	to	to	PART
taxlaw-2864	438	123	examine	examine	VERB
taxlaw-2864	438	124	the	the	DET
taxlaw-2864	438	125	overall	overall	ADJ
taxlaw-2864	438	126	makeup	makeup	NOUN
taxlaw-2864	438	127	of	of	ADP
taxlaw-2864	438	128	federal	federal	ADJ
taxlaw-2864	438	129	tax	tax	NOUN
taxlaw-2864	438	130	revenues	revenue	NOUN
taxlaw-2864	438	131	.	.	PUNCT
taxlaw-2864	439	1	in	in	ADP
taxlaw-2864	439	2	recent	recent	ADJ
taxlaw-2864	439	3	years	year	NOUN
taxlaw-2864	439	4	,	,	PUNCT
taxlaw-2864	439	5	the	the	DET
taxlaw-2864	439	6	federal	federal	ADJ
taxlaw-2864	439	7	118	118	NUM
taxlaw-2864	439	8	see	see	NOUN
taxlaw-2864	439	9	,	,	PUNCT
taxlaw-2864	439	10	e.g.	e.g.	ADV
taxlaw-2864	439	11	,	,	PUNCT
taxlaw-2864	439	12	joseph	joseph	PROPN
taxlaw-2864	439	13	m.	m.	PROPN
taxlaw-2864	439	14	dodge	dodge	PROPN
taxlaw-2864	439	15	&	&	CCONJ
taxlaw-2864	439	16	jay	jay	PROPN
taxlaw-2864	439	17	a.	a.	PROPN
taxlaw-2864	439	18	soled	sole	VERB
taxlaw-2864	439	19	,	,	PUNCT
taxlaw-2864	439	20	debunking	debunk	VERB
taxlaw-2864	439	21	the	the	DET
taxlaw-2864	439	22	basis	basis	NOUN
taxlaw-2864	439	23	myth	myth	NOUN
taxlaw-2864	439	24	under	under	ADP
taxlaw-2864	439	25	the	the	DET
taxlaw-2864	439	26	income	income	NOUN
taxlaw-2864	439	27	tax	tax	NOUN
taxlaw-2864	439	28	,	,	PUNCT
taxlaw-2864	439	29	81	81	NUM
taxlaw-2864	439	30	ind	ind	NOUN
taxlaw-2864	439	31	.	.	PUNCT
taxlaw-2864	440	1	l.j	l.j	PROPN
taxlaw-2864	440	2	.	.	PROPN
taxlaw-2864	441	1	539	539	NUM
taxlaw-2864	441	2	,	,	PUNCT
taxlaw-2864	441	3	542	542	NUM
taxlaw-2864	441	4	(	(	PUNCT
taxlaw-2864	441	5	2006	2006	NUM
taxlaw-2864	441	6	)	)	PUNCT
taxlaw-2864	441	7	(	(	PUNCT
taxlaw-2864	441	8	“	"	PUNCT
taxlaw-2864	441	9	that	that	PRON
taxlaw-2864	441	10	is	be	AUX
taxlaw-2864	441	11	,	,	PUNCT
taxlaw-2864	441	12	under	under	ADP
taxlaw-2864	441	13	the	the	DET
taxlaw-2864	441	14	current	current	ADJ
taxlaw-2864	441	15	income	income	NOUN
taxlaw-2864	441	16	tax	tax	NOUN
taxlaw-2864	441	17	regime	regime	NOUN
taxlaw-2864	441	18	,	,	PUNCT
taxlaw-2864	441	19	(	(	PUNCT
taxlaw-2864	441	20	a	a	X
taxlaw-2864	441	21	)	)	PUNCT
taxlaw-2864	441	22	taxpayers	taxpayer	NOUN
taxlaw-2864	441	23	often	often	ADV
taxlaw-2864	441	24	lack	lack	VERB
taxlaw-2864	441	25	the	the	DET
taxlaw-2864	441	26	acumen	acuman	NOUN
taxlaw-2864	441	27	and	and	CCONJ
taxlaw-2864	441	28	requisite	requisite	ADJ
taxlaw-2864	441	29	records	record	NOUN
taxlaw-2864	441	30	and	and	CCONJ
taxlaw-2864	441	31	information	information	NOUN
taxlaw-2864	441	32	to	to	PART
taxlaw-2864	441	33	fulfill	fulfill	VERB
taxlaw-2864	441	34	their	their	PRON
taxlaw-2864	441	35	tax	tax	NOUN
taxlaw-2864	441	36	basis	basis	NOUN
taxlaw-2864	441	37	reporting	reporting	NOUN
taxlaw-2864	441	38	obligations	obligation	NOUN
taxlaw-2864	441	39	,	,	PUNCT
taxlaw-2864	441	40	(	(	PUNCT
taxlaw-2864	441	41	b	b	X
taxlaw-2864	441	42	)	)	PUNCT
taxlaw-2864	441	43	the	the	DET
taxlaw-2864	441	44	rules	rule	NOUN
taxlaw-2864	441	45	themselves	themselves	PRON
taxlaw-2864	441	46	are	be	AUX
taxlaw-2864	441	47	unwieldy	unwieldy	ADJ
taxlaw-2864	441	48	and	and	CCONJ
taxlaw-2864	441	49	complicated	complicated	ADJ
taxlaw-2864	441	50	,	,	PUNCT
taxlaw-2864	441	51	and	and	CCONJ
taxlaw-2864	441	52	(	(	PUNCT
taxlaw-2864	441	53	c	c	X
taxlaw-2864	441	54	)	)	PUNCT
taxlaw-2864	441	55	the	the	DET
taxlaw-2864	441	56	irs	irs	PROPN
taxlaw-2864	441	57	is	be	AUX
taxlaw-2864	441	58	unable	unable	ADJ
taxlaw-2864	441	59	to	to	PART
taxlaw-2864	441	60	fulfill	fulfill	VERB
taxlaw-2864	441	61	its	its	PRON
taxlaw-2864	441	62	compliance	compliance	NOUN
taxlaw-2864	441	63	mission	mission	NOUN
taxlaw-2864	441	64	insofar	insofar	ADV
taxlaw-2864	441	65	as	as	ADP
taxlaw-2864	441	66	basis	basis	NOUN
taxlaw-2864	441	67	and	and	CCONJ
taxlaw-2864	441	68	gain	gain	VERB
taxlaw-2864	441	69	monitoring	monitoring	NOUN
taxlaw-2864	441	70	is	be	AUX
taxlaw-2864	441	71	concerned	concern	VERB
taxlaw-2864	441	72	.	.	PUNCT
taxlaw-2864	441	73	”	"	PUNCT
taxlaw-2864	441	74	)	)	PUNCT
taxlaw-2864	441	75	.	.	PUNCT
taxlaw-2864	442	1	119	119	NUM
taxlaw-2864	442	2	see	see	VERB
taxlaw-2864	442	3	,	,	PUNCT
taxlaw-2864	442	4	e.g.	e.g.	ADV
taxlaw-2864	442	5	,	,	PUNCT
taxlaw-2864	442	6	carryover	carryover	NOUN
taxlaw-2864	442	7	basis	basis	NOUN
taxlaw-2864	442	8	provisions	provision	NOUN
taxlaw-2864	442	9	:	:	PUNCT
taxlaw-2864	442	10	hearing	hear	VERB
taxlaw-2864	442	11	before	before	ADP
taxlaw-2864	442	12	the	the	DET
taxlaw-2864	442	13	house	house	PROPN
taxlaw-2864	442	14	comm	comm	NOUN
taxlaw-2864	442	15	.	.	PUNCT
taxlaw-2864	443	1	on	on	ADP
taxlaw-2864	443	2	ways	way	NOUN
taxlaw-2864	443	3	and	and	CCONJ
taxlaw-2864	443	4	means	mean	NOUN
taxlaw-2864	443	5	,	,	PUNCT
taxlaw-2864	443	6	96th	96th	ADJ
taxlaw-2864	443	7	cong	cong	NOUN
taxlaw-2864	443	8	.	.	PUNCT
taxlaw-2864	443	9	,	,	PUNCT
taxlaw-2864	443	10	1st	1st	ADJ
taxlaw-2864	443	11	sess	sess	NOUN
taxlaw-2864	443	12	.	.	PUNCT
taxlaw-2864	444	1	13	13	NUM
taxlaw-2864	444	2	(	(	PUNCT
taxlaw-2864	444	3	1979	1979	NUM
taxlaw-2864	444	4	)	)	PUNCT
taxlaw-2864	444	5	at	at	ADP
taxlaw-2864	444	6	81	81	NUM
taxlaw-2864	444	7	(	(	PUNCT
taxlaw-2864	444	8	statement	statement	NOUN
taxlaw-2864	444	9	of	of	ADP
taxlaw-2864	444	10	american	american	PROPN
taxlaw-2864	444	11	bankers	bankers	PROPN
taxlaw-2864	444	12	association	association	PROPN
taxlaw-2864	444	13	)	)	PUNCT
taxlaw-2864	444	14	(	(	PUNCT
taxlaw-2864	444	15	noting	note	VERB
taxlaw-2864	444	16	that	that	SCONJ
taxlaw-2864	444	17	manufacturer	manufacturer	NOUN
taxlaw-2864	444	18	’s	’s	PART
taxlaw-2864	444	19	hanover	hanover	PROPN
taxlaw-2864	444	20	trust	trust	PROPN
taxlaw-2864	444	21	company	company	NOUN
taxlaw-2864	444	22	reported	report	VERB
taxlaw-2864	444	23	that	that	SCONJ
taxlaw-2864	444	24	cost	cost	VERB
taxlaw-2864	444	25	basis	basis	NOUN
taxlaw-2864	444	26	information	information	NOUN
taxlaw-2864	444	27	for	for	ADP
taxlaw-2864	444	28	marketable	marketable	ADJ
taxlaw-2864	444	29	securities	security	NOUN
taxlaw-2864	444	30	was	be	AUX
taxlaw-2864	444	31	impossible	impossible	ADJ
taxlaw-2864	444	32	to	to	PART
taxlaw-2864	444	33	locate	locate	VERB
taxlaw-2864	444	34	in	in	ADP
taxlaw-2864	444	35	22	22	NUM
taxlaw-2864	444	36	percent	percent	NOUN
taxlaw-2864	444	37	of	of	ADP
taxlaw-2864	444	38	estates	estate	NOUN
taxlaw-2864	444	39	,	,	PUNCT
taxlaw-2864	444	40	required	require	VERB
taxlaw-2864	444	41	time	time	NOUN
taxlaw-2864	444	42	and	and	CCONJ
taxlaw-2864	444	43	research	research	NOUN
taxlaw-2864	444	44	in	in	ADP
taxlaw-2864	444	45	44	44	NUM
taxlaw-2864	444	46	percent	percent	NOUN
taxlaw-2864	444	47	,	,	PUNCT
taxlaw-2864	444	48	and	and	CCONJ
taxlaw-2864	444	49	was	be	AUX
taxlaw-2864	444	50	readily	readily	ADV
taxlaw-2864	444	51	available	available	ADJ
taxlaw-2864	444	52	in	in	ADP
taxlaw-2864	444	53	34	34	NUM
taxlaw-2864	444	54	percent	percent	NOUN
taxlaw-2864	444	55	)	)	PUNCT
taxlaw-2864	444	56	;	;	PUNCT
taxlaw-2864	444	57	i	i	PRON
taxlaw-2864	444	58	d.	d.	PROPN
taxlaw-2864	444	59	at	at	ADP
taxlaw-2864	444	60	126–29	126–29	PROPN
taxlaw-2864	444	61	(	(	PUNCT
taxlaw-2864	444	62	statement	statement	NOUN
taxlaw-2864	444	63	of	of	ADP
taxlaw-2864	444	64	the	the	DET
taxlaw-2864	444	65	american	american	PROPN
taxlaw-2864	444	66	college	college	PROPN
taxlaw-2864	444	67	of	of	ADP
taxlaw-2864	444	68	probate	probate	NOUN
taxlaw-2864	444	69	counsel	counsel	NOUN
taxlaw-2864	444	70	)	)	PUNCT
taxlaw-2864	444	71	(	(	PUNCT
taxlaw-2864	444	72	offering	offer	VERB
taxlaw-2864	444	73	letters	letter	NOUN
taxlaw-2864	444	74	from	from	ADP
taxlaw-2864	444	75	practitioners	practitioner	NOUN
taxlaw-2864	444	76	indicating	indicate	VERB
taxlaw-2864	444	77	the	the	DET
taxlaw-2864	444	78	difficulty	difficulty	NOUN
taxlaw-2864	444	79	in	in	ADP
taxlaw-2864	444	80	reconstructing	reconstruct	VERB
taxlaw-2864	444	81	basis	basis	NOUN
taxlaw-2864	444	82	of	of	ADP
taxlaw-2864	444	83	old	old	ADJ
taxlaw-2864	444	84	stock	stock	NOUN
taxlaw-2864	444	85	certificates	certificate	NOUN
taxlaw-2864	444	86	,	,	PUNCT
taxlaw-2864	444	87	closely	closely	ADV
taxlaw-2864	444	88	held	hold	VERB
taxlaw-2864	444	89	stock	stock	NOUN
taxlaw-2864	444	90	,	,	PUNCT
taxlaw-2864	444	91	and	and	CCONJ
taxlaw-2864	444	92	stock	stock	NOUN
taxlaw-2864	444	93	that	that	PRON
taxlaw-2864	444	94	underwent	undergo	VERB
taxlaw-2864	444	95	recapitalizations	recapitalization	NOUN
taxlaw-2864	444	96	or	or	CCONJ
taxlaw-2864	444	97	stock	stock	NOUN
taxlaw-2864	444	98	splits	split	NOUN
taxlaw-2864	444	99	)	)	PUNCT
taxlaw-2864	444	100	.	.	PUNCT
taxlaw-2864	445	1	for	for	ADP
taxlaw-2864	445	2	a	a	DET
taxlaw-2864	445	3	detailed	detailed	ADJ
taxlaw-2864	445	4	look	look	NOUN
taxlaw-2864	445	5	at	at	ADP
taxlaw-2864	445	6	the	the	DET
taxlaw-2864	445	7	tax	tax	NOUN
taxlaw-2864	445	8	bar	bar	NOUN
taxlaw-2864	445	9	’s	’s	PART
taxlaw-2864	445	10	critique	critique	NOUN
taxlaw-2864	445	11	of	of	ADP
taxlaw-2864	445	12	the	the	DET
taxlaw-2864	445	13	carryover	carryover	NOUN
taxlaw-2864	445	14	basis	basis	NOUN
taxlaw-2864	445	15	rule	rule	NOUN
taxlaw-2864	445	16	,	,	PUNCT
taxlaw-2864	445	17	see	see	VERB
taxlaw-2864	445	18	howard	howard	PROPN
taxlaw-2864	445	19	j.	j.	PROPN
taxlaw-2864	445	20	hoffman	hoffman	PROPN
taxlaw-2864	445	21	,	,	PUNCT
taxlaw-2864	445	22	the	the	DET
taxlaw-2864	445	23	role	role	NOUN
taxlaw-2864	445	24	of	of	ADP
taxlaw-2864	445	25	the	the	DET
taxlaw-2864	445	26	bar	bar	NOUN
taxlaw-2864	445	27	in	in	ADP
taxlaw-2864	445	28	the	the	DET
taxlaw-2864	445	29	tax	tax	NOUN
taxlaw-2864	445	30	legislative	legislative	ADJ
taxlaw-2864	445	31	process	process	NOUN
taxlaw-2864	445	32	,	,	PUNCT
taxlaw-2864	445	33	37	37	NUM
taxlaw-2864	445	34	tax	tax	NOUN
taxlaw-2864	445	35	l.	l.	PROPN
taxlaw-2864	445	36	rev	rev	PROPN
taxlaw-2864	445	37	.	.	PROPN
taxlaw-2864	445	38	411	411	NUM
taxlaw-2864	445	39	,	,	PUNCT
taxlaw-2864	445	40	448–68	448–68	NOUN
taxlaw-2864	445	41	(	(	PUNCT
taxlaw-2864	445	42	1982	1982	NUM
taxlaw-2864	445	43	)	)	PUNCT
taxlaw-2864	445	44	.	.	PUNCT
taxlaw-2864	446	1	some	some	PRON
taxlaw-2864	446	2	of	of	ADP
taxlaw-2864	446	3	the	the	DET
taxlaw-2864	446	4	problems	problem	NOUN
taxlaw-2864	446	5	in	in	ADP
taxlaw-2864	446	6	ascertaining	ascertain	VERB
taxlaw-2864	446	7	historical	historical	ADJ
taxlaw-2864	446	8	basis	basis	NOUN
taxlaw-2864	446	9	are	be	AUX
taxlaw-2864	446	10	discussed	discuss	VERB
taxlaw-2864	446	11	in	in	ADP
taxlaw-2864	446	12	thomas	thomas	PROPN
taxlaw-2864	446	13	j.	j.	PROPN
taxlaw-2864	446	14	mcgrath	mcgrath	PROPN
taxlaw-2864	446	15	&	&	CCONJ
taxlaw-2864	446	16	jonathan	jonathan	PROPN
taxlaw-2864	446	17	g.	g.	PROPN
taxlaw-2864	446	18	blattmachr	blattmachr	PROPN
taxlaw-2864	446	19	,	,	PUNCT
taxlaw-2864	446	20	carryover	carryover	NOUN
taxlaw-2864	446	21	basis	basis	NOUN
taxlaw-2864	446	22	under	under	ADP
taxlaw-2864	446	23	the	the	DET
taxlaw-2864	446	24	1976	1976	NUM
taxlaw-2864	446	25	tax	tax	NOUN
taxlaw-2864	446	26	act	act	NOUN
taxlaw-2864	446	27	191–94	191–94	NUM
taxlaw-2864	446	28	,	,	PUNCT
taxlaw-2864	446	29	222–28	222–28	NUM
taxlaw-2864	446	30	(	(	PUNCT
taxlaw-2864	446	31	1977	1977	NUM
taxlaw-2864	446	32	)	)	PUNCT
taxlaw-2864	446	33	.	.	PUNCT
taxlaw-2864	447	1	120	120	NUM
taxlaw-2864	447	2	see	see	VERB
taxlaw-2864	447	3	u.s	u.s	PROPN
taxlaw-2864	447	4	.	.	PROPN
taxlaw-2864	447	5	gov’t	gov’t	PROPN
taxlaw-2864	447	6	accountability	accountability	NOUN
taxlaw-2864	447	7	office	office	NOUN
taxlaw-2864	447	8	,	,	PUNCT
taxlaw-2864	447	9	gao-06	gao-06	NOUN
taxlaw-2864	447	10	-	-	SYM
taxlaw-2864	447	11	603	603	NUM
taxlaw-2864	447	12	,	,	PUNCT
taxlaw-2864	447	13	capital	capital	NOUN
taxlaw-2864	447	14	gains	gain	NOUN
taxlaw-2864	447	15	tax	tax	NOUN
taxlaw-2864	447	16	gap	gap	NOUN
taxlaw-2864	447	17	(	(	PUNCT
taxlaw-2864	447	18	2006	2006	NUM
taxlaw-2864	447	19	)	)	PUNCT
taxlaw-2864	447	20	,	,	PUNCT
taxlaw-2864	447	21	http://www.gao.gov/new.items/d06603.pdf	http://www.gao.gov/new.items/d06603.pdf	PROPN
taxlaw-2864	448	1	[	[	X
taxlaw-2864	448	2	https://perma.cc/cfd5-94d8	https://perma.cc/cfd5-94d8	X
taxlaw-2864	448	3	]	]	X
taxlaw-2864	448	4	(	(	PUNCT
taxlaw-2864	448	5	indicating	indicate	VERB
taxlaw-2864	448	6	that	that	SCONJ
taxlaw-2864	448	7	,	,	PUNCT
taxlaw-2864	448	8	of	of	ADP
taxlaw-2864	448	9	all	all	DET
taxlaw-2864	448	10	individual	individual	ADJ
taxlaw-2864	448	11	taxpayers	taxpayer	NOUN
taxlaw-2864	448	12	who	who	PRON
taxlaw-2864	448	13	misreported	misreporte	VERB
taxlaw-2864	448	14	securities	security	NOUN
taxlaw-2864	448	15	sales	sale	NOUN
taxlaw-2864	448	16	,	,	PUNCT
taxlaw-2864	448	17	roughly	roughly	ADV
taxlaw-2864	448	18	two	two	NUM
taxlaw-2864	448	19	-	-	PUNCT
taxlaw-2864	448	20	thirds	third	NOUN
taxlaw-2864	448	21	of	of	ADP
taxlaw-2864	448	22	taxpayers	taxpayer	NOUN
taxlaw-2864	448	23	underreported	underreporte	VERB
taxlaw-2864	448	24	their	their	PRON
taxlaw-2864	448	25	capital	capital	NOUN
taxlaw-2864	448	26	gains	gain	NOUN
taxlaw-2864	448	27	and	and	CCONJ
taxlaw-2864	448	28	one	one	NUM
taxlaw-2864	448	29	-	-	PUNCT
taxlaw-2864	448	30	third	third	NOUN
taxlaw-2864	448	31	overreported	overreporte	VERB
taxlaw-2864	448	32	)	)	PUNCT
taxlaw-2864	448	33	.	.	PUNCT
taxlaw-2864	449	1	121	121	NUM
taxlaw-2864	449	2	see	see	VERB
taxlaw-2864	449	3	supra	supra	PROPN
taxlaw-2864	449	4	section	section	PROPN
taxlaw-2864	449	5	ii.a	ii.a	PROPN
taxlaw-2864	449	6	.	.	PROPN
taxlaw-2864	449	7	122	122	NUM
taxlaw-2864	449	8	across	across	ADP
taxlaw-2864	449	9	the	the	DET
taxlaw-2864	449	10	globe	globe	NOUN
taxlaw-2864	449	11	,	,	PUNCT
taxlaw-2864	449	12	countries	country	NOUN
taxlaw-2864	449	13	tax	tax	NOUN
taxlaw-2864	449	14	capital	capital	NOUN
taxlaw-2864	449	15	gains	gain	NOUN
taxlaw-2864	449	16	in	in	ADP
taxlaw-2864	449	17	a	a	DET
taxlaw-2864	449	18	whole	whole	ADJ
taxlaw-2864	449	19	host	host	NOUN
taxlaw-2864	449	20	of	of	ADP
taxlaw-2864	449	21	ways	way	NOUN
taxlaw-2864	449	22	.	.	PUNCT
taxlaw-2864	450	1	see	see	VERB
taxlaw-2864	450	2	rainder	rainder	PROPN
taxlaw-2864	450	3	niemann	niemann	PROPN
taxlaw-2864	450	4	&	&	CCONJ
taxlaw-2864	450	5	caren	caren	PROPN
taxlaw-2864	450	6	sureth	sureth	PROPN
taxlaw-2864	450	7	,	,	PUNCT
taxlaw-2864	450	8	sooner	soon	ADV
taxlaw-2864	450	9	or	or	CCONJ
taxlaw-2864	450	10	later?—paradoxical	later?—paradoxical	ADJ
taxlaw-2864	450	11	investment	investment	NOUN
taxlaw-2864	450	12	effects	effect	NOUN
taxlaw-2864	450	13	of	of	ADP
taxlaw-2864	450	14	capital	capital	NOUN
taxlaw-2864	450	15	gains	gain	NOUN
taxlaw-2864	450	16	taxation	taxation	NOUN
taxlaw-2864	450	17	under	under	ADP
taxlaw-2864	450	18	simultaneous	simultaneous	ADJ
taxlaw-2864	450	19	investment	investment	NOUN
taxlaw-2864	450	20	and	and	CCONJ
taxlaw-2864	450	21	abandonment	abandonment	NOUN
taxlaw-2864	450	22	flexibility	flexibility	NOUN
taxlaw-2864	450	23	,	,	PUNCT
taxlaw-2864	450	24	22	22	NUM
taxlaw-2864	450	25	j.	j.	PROPN
taxlaw-2864	450	26	eur	eur	PROPN
taxlaw-2864	450	27	.	.	PUNCT
taxlaw-2864	451	1	acct	acct	NOUN
taxlaw-2864	451	2	.	.	PUNCT
taxlaw-2864	452	1	rev	rev	PROPN
taxlaw-2864	452	2	.	.	PROPN
taxlaw-2864	452	3	367	367	NUM
taxlaw-2864	452	4	,	,	PUNCT
taxlaw-2864	452	5	368	368	NUM
taxlaw-2864	452	6	(	(	PUNCT
taxlaw-2864	452	7	2013	2013	NUM
taxlaw-2864	452	8	):	):	PUNCT
taxlaw-2864	452	9	other	other	ADJ
taxlaw-2864	452	10	countries	country	NOUN
taxlaw-2864	452	11	do	do	AUX
taxlaw-2864	452	12	not	not	PART
taxlaw-2864	452	13	tax	tax	VERB
taxlaw-2864	452	14	capital	capital	NOUN
taxlaw-2864	452	15	gains	gain	NOUN
taxlaw-2864	452	16	at	at	ADV
taxlaw-2864	452	17	all	all	ADV
taxlaw-2864	452	18	if	if	SCONJ
taxlaw-2864	452	19	some	some	DET
taxlaw-2864	452	20	preconditions	precondition	NOUN
taxlaw-2864	452	21	are	be	AUX
taxlaw-2864	452	22	met	meet	VERB
taxlaw-2864	452	23	.	.	PUNCT
taxlaw-2864	453	1	for	for	ADP
taxlaw-2864	453	2	example	example	NOUN
taxlaw-2864	453	3	,	,	PUNCT
taxlaw-2864	453	4	greece	greece	PROPN
taxlaw-2864	453	5	,	,	PUNCT
taxlaw-2864	453	6	latvia	latvia	PROPN
taxlaw-2864	453	7	,	,	PUNCT
taxlaw-2864	453	8	poland	poland	PROPN
taxlaw-2864	453	9	,	,	PUNCT
taxlaw-2864	453	10	romania	romania	PROPN
taxlaw-2864	453	11	,	,	PUNCT
taxlaw-2864	453	12	and	and	CCONJ
taxlaw-2864	453	13	switzerland	switzerland	PROPN
taxlaw-2864	453	14	usually	usually	ADV
taxlaw-2864	453	15	refrain	refrain	VERB
taxlaw-2864	453	16	from	from	ADP
taxlaw-2864	453	17	taxing	tax	VERB
taxlaw-2864	453	18	capital	capital	NOUN
taxlaw-2864	453	19	gains	gain	NOUN
taxlaw-2864	453	20	on	on	ADP
taxlaw-2864	453	21	selling	sell	VERB
taxlaw-2864	453	22	non	non	ADJ
taxlaw-2864	453	23	-	-	ADJ
taxlaw-2864	453	24	business	business	ADJ
taxlaw-2864	453	25	property	property	NOUN
taxlaw-2864	453	26	.	.	PUNCT
taxlaw-2864	454	1	according	accord	VERB
taxlaw-2864	454	2	to	to	ADP
taxlaw-2864	454	3	austrian	austrian	ADJ
taxlaw-2864	454	4	,	,	PUNCT
taxlaw-2864	454	5	danish	danish	ADJ
taxlaw-2864	454	6	,	,	PUNCT
taxlaw-2864	454	7	dutch	dutch	PROPN
taxlaw-2864	454	8	,	,	PUNCT
taxlaw-2864	454	9	estonian	estonian	ADJ
taxlaw-2864	454	10	,	,	PUNCT
taxlaw-2864	454	11	bulgarian	bulgarian	ADJ
taxlaw-2864	454	12	,	,	PUNCT
taxlaw-2864	454	13	finnish	finnish	ADJ
taxlaw-2864	454	14	,	,	PUNCT
taxlaw-2864	454	15	french	french	ADJ
taxlaw-2864	454	16	,	,	PUNCT
taxlaw-2864	454	17	german	german	ADJ
taxlaw-2864	454	18	,	,	PUNCT
taxlaw-2864	454	19	hungarian	hungarian	ADJ
taxlaw-2864	454	20	,	,	PUNCT
taxlaw-2864	454	21	spanish	spanish	ADJ
taxlaw-2864	454	22	,	,	PUNCT
taxlaw-2864	454	23	and	and	CCONJ
taxlaw-2864	454	24	swedish	swedish	ADJ
taxlaw-2864	454	25	tax	tax	NOUN
taxlaw-2864	454	26	law	law	NOUN
taxlaw-2864	454	27	,	,	PUNCT
taxlaw-2864	454	28	gains	gain	NOUN
taxlaw-2864	454	29	and	and	CCONJ
taxlaw-2864	454	30	losses	loss	NOUN
taxlaw-2864	454	31	on	on	ADP
taxlaw-2864	454	32	the	the	DET
taxlaw-2864	454	33	disposal	disposal	NOUN
taxlaw-2864	454	34	of	of	ADP
taxlaw-2864	454	35	business	business	NOUN
taxlaw-2864	454	36	property	property	NOUN
taxlaw-2864	454	37	are	be	AUX
taxlaw-2864	454	38	taxable	taxable	ADJ
taxlaw-2864	454	39	as	as	ADP
taxlaw-2864	454	40	ordinary	ordinary	ADJ
taxlaw-2864	454	41	income	income	NOUN
taxlaw-2864	454	42	,	,	PUNCT
taxlaw-2864	454	43	whereas	whereas	SCONJ
taxlaw-2864	454	44	gains	gain	NOUN
taxlaw-2864	454	45	on	on	ADP
taxlaw-2864	454	46	selling	sell	VERB
taxlaw-2864	454	47	non	non	ADJ
taxlaw-2864	454	48	-	-	ADJ
taxlaw-2864	454	49	business	business	ADJ
taxlaw-2864	454	50	securities	security	NOUN
taxlaw-2864	454	51	are	be	AUX
taxlaw-2864	454	52	subject	subject	ADJ
taxlaw-2864	454	53	to	to	ADP
taxlaw-2864	454	54	a	a	DET
taxlaw-2864	454	55	flat	flat	ADJ
taxlaw-2864	454	56	capital	capital	NOUN
taxlaw-2864	454	57	gains	gain	NOUN
taxlaw-2864	454	58	tax	tax	NOUN
taxlaw-2864	454	59	rate	rate	NOUN
taxlaw-2864	454	60	.	.	PUNCT
taxlaw-2864	455	1	in	in	ADP
taxlaw-2864	455	2	the	the	DET
taxlaw-2864	455	3	czech	czech	PROPN
taxlaw-2864	455	4	republic	republic	NOUN
taxlaw-2864	455	5	,	,	PUNCT
taxlaw-2864	455	6	great	great	ADJ
taxlaw-2864	455	7	britain	britain	PROPN
taxlaw-2864	455	8	,	,	PUNCT
taxlaw-2864	455	9	lithuania	lithuania	PROPN
taxlaw-2864	455	10	,	,	PUNCT
taxlaw-2864	455	11	luxembourg	luxembourg	PROPN
taxlaw-2864	455	12	,	,	PUNCT
taxlaw-2864	455	13	portugal	portugal	PROPN
taxlaw-2864	455	14	,	,	PUNCT
taxlaw-2864	455	15	and	and	CCONJ
taxlaw-2864	455	16	slovenia	slovenia	PROPN
taxlaw-2864	455	17	,	,	PUNCT
taxlaw-2864	455	18	private	private	ADJ
taxlaw-2864	455	19	capital	capital	NOUN
taxlaw-2864	455	20	gains	gain	NOUN
taxlaw-2864	455	21	are	be	AUX
taxlaw-2864	455	22	tax	tax	NOUN
taxlaw-2864	455	23	-	-	PUNCT
taxlaw-2864	455	24	exempt	exempt	ADJ
taxlaw-2864	455	25	if	if	SCONJ
taxlaw-2864	455	26	a	a	DET
taxlaw-2864	455	27	certain	certain	ADJ
taxlaw-2864	455	28	period	period	NOUN
taxlaw-2864	455	29	of	of	ADP
taxlaw-2864	455	30	time	time	NOUN
taxlaw-2864	455	31	is	be	AUX
taxlaw-2864	455	32	allowed	allow	VERB
taxlaw-2864	455	33	to	to	PART
taxlaw-2864	455	34	elapse	elapse	VERB
taxlaw-2864	455	35	between	between	ADP
taxlaw-2864	455	36	acquisition	acquisition	NOUN
taxlaw-2864	455	37	and	and	CCONJ
taxlaw-2864	455	38	disposal	disposal	NOUN
taxlaw-2864	455	39	.	.	PUNCT
taxlaw-2864	456	1	even	even	ADV
taxlaw-2864	456	2	countries	country	NOUN
taxlaw-2864	456	3	with	with	ADP
taxlaw-2864	456	4	tax	tax	NOUN
taxlaw-2864	456	5	systems	system	NOUN
taxlaw-2864	456	6	close	close	ADJ
taxlaw-2864	456	7	to	to	ADP
taxlaw-2864	456	8	theoretically	theoretically	ADV
taxlaw-2864	456	9	ideal	ideal	ADJ
taxlaw-2864	456	10	tax	tax	NOUN
taxlaw-2864	456	11	systems	system	NOUN
taxlaw-2864	456	12	,	,	PUNCT
taxlaw-2864	456	13	such	such	ADJ
taxlaw-2864	456	14	as	as	ADP
taxlaw-2864	456	15	the	the	DET
taxlaw-2864	456	16	nordic	nordic	ADJ
taxlaw-2864	456	17	dual	dual	ADJ
taxlaw-2864	456	18	income	income	NOUN
taxlaw-2864	456	19	tax	tax	NOUN
taxlaw-2864	456	20	,	,	PUNCT
taxlaw-2864	456	21	have	have	AUX
taxlaw-2864	456	22	developed	develop	VERB
taxlaw-2864	456	23	a	a	DET
taxlaw-2864	456	24	variety	variety	NOUN
taxlaw-2864	456	25	of	of	ADP
taxlaw-2864	456	26	capital	capital	NOUN
taxlaw-2864	456	27	gains	gain	NOUN
taxlaw-2864	456	28	tax	tax	NOUN
taxlaw-2864	456	29	regimes	regime	NOUN
taxlaw-2864	456	30	.	.	PUNCT
taxlaw-2864	457	1	2018	2018	NUM
taxlaw-2864	457	2	]	]	PUNCT
taxlaw-2864	457	3	19	19	NUM
taxlaw-2864	457	4	automation	automation	NOUN
taxlaw-2864	457	5	and	and	CCONJ
taxlaw-2864	457	6	the	the	DET
taxlaw-2864	457	7	income	income	NOUN
taxlaw-2864	457	8	tax	tax	NOUN
taxlaw-2864	457	9	government	government	NOUN
taxlaw-2864	457	10	has	have	AUX
taxlaw-2864	457	11	collected	collect	VERB
taxlaw-2864	457	12	around	around	ADP
taxlaw-2864	457	13	$	$	SYM
taxlaw-2864	457	14	3	3	NUM
taxlaw-2864	457	15	trillion	trillion	NUM
taxlaw-2864	457	16	in	in	ADP
taxlaw-2864	457	17	revenue	revenue	NOUN
taxlaw-2864	457	18	annually	annually	ADV
taxlaw-2864	457	19	from	from	ADP
taxlaw-2864	457	20	taxes	taxis	NOUN
taxlaw-2864	457	21	,	,	PUNCT
taxlaw-2864	457	22	duties	duty	NOUN
taxlaw-2864	457	23	,	,	PUNCT
taxlaw-2864	457	24	and	and	CCONJ
taxlaw-2864	457	25	other	other	ADJ
taxlaw-2864	457	26	government	government	NOUN
taxlaw-2864	457	27	fees	fee	NOUN
taxlaw-2864	457	28	(	(	PUNCT
taxlaw-2864	457	29	$	$	SYM
taxlaw-2864	457	30	3.3	3.3	NUM
taxlaw-2864	457	31	trillion	trillion	NUM
taxlaw-2864	457	32	in	in	ADP
taxlaw-2864	457	33	2016).123	2016).123	NUM
taxlaw-2864	457	34	individual	individual	ADJ
taxlaw-2864	457	35	income	income	NOUN
taxlaw-2864	457	36	taxes	taxis	NOUN
taxlaw-2864	457	37	generally	generally	ADV
taxlaw-2864	457	38	make	make	VERB
taxlaw-2864	457	39	up	up	ADP
taxlaw-2864	457	40	approximately	approximately	ADV
taxlaw-2864	457	41	half	half	NOUN
taxlaw-2864	457	42	of	of	ADP
taxlaw-2864	457	43	the	the	DET
taxlaw-2864	457	44	total	total	ADJ
taxlaw-2864	457	45	revenue	revenue	NOUN
taxlaw-2864	457	46	collected	collect	VERB
taxlaw-2864	457	47	(	(	PUNCT
taxlaw-2864	457	48	47	47	NUM
taxlaw-2864	457	49	percent	percent	NOUN
taxlaw-2864	457	50	for	for	ADP
taxlaw-2864	457	51	2016	2016	NUM
taxlaw-2864	457	52	)	)	PUNCT
taxlaw-2864	457	53	,	,	PUNCT
taxlaw-2864	457	54	while	while	SCONJ
taxlaw-2864	457	55	payroll	payroll	NOUN
taxlaw-2864	457	56	taxes	taxis	NOUN
taxlaw-2864	457	57	comprise	comprise	VERB
taxlaw-2864	457	58	about	about	ADV
taxlaw-2864	457	59	one	one	NUM
taxlaw-2864	457	60	-	-	PUNCT
taxlaw-2864	457	61	third	third	NOUN
taxlaw-2864	457	62	of	of	ADP
taxlaw-2864	457	63	total	total	ADJ
taxlaw-2864	457	64	revenue	revenue	NOUN
taxlaw-2864	457	65	(	(	PUNCT
taxlaw-2864	457	66	34	34	NUM
taxlaw-2864	457	67	percent	percent	NOUN
taxlaw-2864	457	68	for	for	ADP
taxlaw-2864	457	69	2016).124	2016).124	NUM
taxlaw-2864	457	70	the	the	DET
taxlaw-2864	457	71	corporate	corporate	ADJ
taxlaw-2864	457	72	income	income	NOUN
taxlaw-2864	457	73	tax	tax	NOUN
taxlaw-2864	457	74	contributed	contribute	VERB
taxlaw-2864	457	75	9	9	NUM
taxlaw-2864	457	76	percent	percent	NOUN
taxlaw-2864	457	77	of	of	ADP
taxlaw-2864	457	78	total	total	ADJ
taxlaw-2864	457	79	revenues	revenue	NOUN
taxlaw-2864	457	80	for	for	ADP
taxlaw-2864	457	81	2016	2016	NUM
taxlaw-2864	457	82	,	,	PUNCT
taxlaw-2864	457	83	and	and	CCONJ
taxlaw-2864	457	84	the	the	PRON
taxlaw-2864	457	85	remaining	remain	VERB
taxlaw-2864	457	86	9	9	NUM
taxlaw-2864	457	87	percent	percent	NOUN
taxlaw-2864	457	88	included	include	VERB
taxlaw-2864	457	89	estate	estate	NOUN
taxlaw-2864	457	90	and	and	CCONJ
taxlaw-2864	457	91	gift	gift	NOUN
taxlaw-2864	457	92	taxes	taxis	NOUN
taxlaw-2864	457	93	;	;	PUNCT
taxlaw-2864	457	94	excise	excise	NOUN
taxlaw-2864	457	95	taxes	taxis	NOUN
taxlaw-2864	457	96	;	;	PUNCT
taxlaw-2864	457	97	and	and	CCONJ
taxlaw-2864	457	98	other	other	ADJ
taxlaw-2864	457	99	miscellaneous	miscellaneous	ADJ
taxlaw-2864	457	100	taxes	taxis	NOUN
taxlaw-2864	457	101	,	,	PUNCT
taxlaw-2864	457	102	duties	duty	NOUN
taxlaw-2864	457	103	,	,	PUNCT
taxlaw-2864	457	104	and	and	CCONJ
taxlaw-2864	457	105	fees.125	fees.125	NOUN
taxlaw-2864	457	106	individual	individual	ADJ
taxlaw-2864	457	107	income	income	NOUN
taxlaw-2864	457	108	taxes	taxis	NOUN
taxlaw-2864	457	109	,	,	PUNCT
taxlaw-2864	457	110	the	the	DET
taxlaw-2864	457	111	largest	large	ADJ
taxlaw-2864	457	112	source	source	NOUN
taxlaw-2864	457	113	of	of	ADP
taxlaw-2864	457	114	federal	federal	ADJ
taxlaw-2864	457	115	revenue	revenue	NOUN
taxlaw-2864	457	116	,	,	PUNCT
taxlaw-2864	457	117	consist	consist	NOUN
taxlaw-2864	457	118	of	of	ADP
taxlaw-2864	457	119	taxes	taxis	NOUN
taxlaw-2864	457	120	on	on	ADP
taxlaw-2864	457	121	wages	wage	NOUN
taxlaw-2864	457	122	as	as	ADV
taxlaw-2864	457	123	well	well	ADV
taxlaw-2864	457	124	as	as	ADP
taxlaw-2864	457	125	taxes	taxis	NOUN
taxlaw-2864	457	126	on	on	ADP
taxlaw-2864	457	127	investments	investment	NOUN
taxlaw-2864	457	128	,	,	PUNCT
taxlaw-2864	457	129	business	business	NOUN
taxlaw-2864	457	130	income	income	NOUN
taxlaw-2864	457	131	,	,	PUNCT
taxlaw-2864	457	132	and	and	CCONJ
taxlaw-2864	457	133	capital	capital	NOUN
taxlaw-2864	457	134	gains	gain	NOUN
taxlaw-2864	457	135	.	.	PUNCT
taxlaw-2864	458	1	while	while	SCONJ
taxlaw-2864	458	2	the	the	DET
taxlaw-2864	458	3	above	above	ADV
taxlaw-2864	458	4	-	-	PUNCT
taxlaw-2864	458	5	cited	cite	VERB
taxlaw-2864	458	6	data	datum	NOUN
taxlaw-2864	458	7	does	do	AUX
taxlaw-2864	458	8	not	not	PART
taxlaw-2864	458	9	break	break	VERB
taxlaw-2864	458	10	down	down	ADP
taxlaw-2864	458	11	federal	federal	ADJ
taxlaw-2864	458	12	income	income	NOUN
taxlaw-2864	458	13	tax	tax	NOUN
taxlaw-2864	458	14	revenues	revenue	NOUN
taxlaw-2864	458	15	by	by	ADP
taxlaw-2864	458	16	income	income	NOUN
taxlaw-2864	458	17	source	source	NOUN
taxlaw-2864	458	18	,	,	PUNCT
taxlaw-2864	458	19	statistics	statistic	NOUN
taxlaw-2864	458	20	are	be	AUX
taxlaw-2864	458	21	available	available	ADJ
taxlaw-2864	458	22	from	from	ADP
taxlaw-2864	458	23	the	the	DET
taxlaw-2864	458	24	irs	irs	PROPN
taxlaw-2864	458	25	.	.	PUNCT
taxlaw-2864	459	1	the	the	DET
taxlaw-2864	459	2	agency	agency	NOUN
taxlaw-2864	459	3	’s	’s	PART
taxlaw-2864	459	4	studies	study	NOUN
taxlaw-2864	459	5	indicate	indicate	VERB
taxlaw-2864	459	6	that	that	SCONJ
taxlaw-2864	459	7	the	the	DET
taxlaw-2864	459	8	majority	majority	NOUN
taxlaw-2864	459	9	of	of	ADP
taxlaw-2864	459	10	individual	individual	ADJ
taxlaw-2864	459	11	income	income	NOUN
taxlaw-2864	459	12	is	be	AUX
taxlaw-2864	459	13	earned	earn	VERB
taxlaw-2864	459	14	from	from	ADP
taxlaw-2864	459	15	salary	salary	NOUN
taxlaw-2864	459	16	and	and	CCONJ
taxlaw-2864	459	17	wages	wage	NOUN
taxlaw-2864	459	18	(	(	PUNCT
taxlaw-2864	459	19	approximately	approximately	ADV
taxlaw-2864	459	20	70	70	NUM
taxlaw-2864	459	21	percent	percent	NOUN
taxlaw-2864	459	22	)	)	PUNCT
taxlaw-2864	459	23	,	,	PUNCT
taxlaw-2864	459	24	as	as	SCONJ
taxlaw-2864	459	25	opposed	oppose	VERB
taxlaw-2864	459	26	to	to	ADP
taxlaw-2864	459	27	business	business	NOUN
taxlaw-2864	459	28	and	and	CCONJ
taxlaw-2864	459	29	investments	investment	NOUN
taxlaw-2864	459	30	(	(	PUNCT
taxlaw-2864	459	31	approximately	approximately	ADV
taxlaw-2864	459	32	16	16	NUM
taxlaw-2864	459	33	percent	percent	NOUN
taxlaw-2864	459	34	)	)	PUNCT
taxlaw-2864	459	35	or	or	CCONJ
taxlaw-2864	459	36	capital	capital	NOUN
taxlaw-2864	459	37	gains	gain	NOUN
taxlaw-2864	459	38	(	(	PUNCT
taxlaw-2864	459	39	approximately	approximately	ADV
taxlaw-2864	459	40	5	5	NUM
taxlaw-2864	459	41	percent).126	percent).126	NOUN
taxlaw-2864	459	42	the	the	DET
taxlaw-2864	459	43	foregoing	forego	VERB
taxlaw-2864	459	44	percentage	percentage	NOUN
taxlaw-2864	459	45	outcomes	outcome	NOUN
taxlaw-2864	459	46	signify	signify	VERB
taxlaw-2864	459	47	that	that	SCONJ
taxlaw-2864	459	48	a	a	DET
taxlaw-2864	459	49	substantial	substantial	ADJ
taxlaw-2864	459	50	majority	majority	NOUN
taxlaw-2864	459	51	of	of	ADP
taxlaw-2864	459	52	taxable	taxable	ADJ
taxlaw-2864	459	53	income	income	NOUN
taxlaw-2864	459	54	is	be	AUX
taxlaw-2864	459	55	a	a	DET
taxlaw-2864	459	56	product	product	NOUN
taxlaw-2864	459	57	of	of	ADP
taxlaw-2864	459	58	labor	labor	NOUN
taxlaw-2864	459	59	.	.	PUNCT
taxlaw-2864	460	1	by	by	ADP
taxlaw-2864	460	2	extension	extension	NOUN
taxlaw-2864	460	3	,	,	PUNCT
taxlaw-2864	460	4	the	the	DET
taxlaw-2864	460	5	majority	majority	NOUN
taxlaw-2864	460	6	of	of	ADP
taxlaw-2864	460	7	tax	tax	NOUN
taxlaw-2864	460	8	revenues	revenue	NOUN
taxlaw-2864	460	9	flowing	flow	VERB
taxlaw-2864	460	10	from	from	ADP
taxlaw-2864	460	11	the	the	DET
taxlaw-2864	460	12	individual	individual	ADJ
taxlaw-2864	460	13	income	income	NOUN
taxlaw-2864	460	14	tax	tax	NOUN
taxlaw-2864	460	15	are	be	AUX
taxlaw-2864	460	16	also	also	ADV
taxlaw-2864	460	17	derived	derive	VERB
taxlaw-2864	460	18	from	from	ADP
taxlaw-2864	460	19	labor	labor	NOUN
taxlaw-2864	460	20	.	.	PUNCT
taxlaw-2864	461	1	when	when	SCONJ
taxlaw-2864	461	2	combined	combine	VERB
taxlaw-2864	461	3	with	with	ADP
taxlaw-2864	461	4	payroll	payroll	NOUN
taxlaw-2864	461	5	taxes	taxis	NOUN
taxlaw-2864	461	6	(	(	PUNCT
taxlaw-2864	461	7	which	which	PRON
taxlaw-2864	461	8	are	be	AUX
taxlaw-2864	461	9	no	no	PRON
taxlaw-2864	461	10	doubt	doubt	ADV
taxlaw-2864	461	11	labor	labor	NOUN
taxlaw-2864	461	12	-	-	PUNCT
taxlaw-2864	461	13	centric	centric	NOUN
taxlaw-2864	461	14	)	)	PUNCT
taxlaw-2864	461	15	,	,	PUNCT
taxlaw-2864	461	16	taxes	taxis	NOUN
taxlaw-2864	461	17	on	on	ADP
taxlaw-2864	461	18	labor	labor	NOUN
taxlaw-2864	461	19	clearly	clearly	ADV
taxlaw-2864	461	20	represent	represent	VERB
taxlaw-2864	461	21	a	a	DET
taxlaw-2864	461	22	majority	majority	NOUN
taxlaw-2864	461	23	of	of	ADP
taxlaw-2864	461	24	federal	federal	ADJ
taxlaw-2864	461	25	tax	tax	NOUN
taxlaw-2864	461	26	revenue	revenue	NOUN
taxlaw-2864	461	27	.	.	PUNCT
taxlaw-2864	462	1	when	when	SCONJ
taxlaw-2864	462	2	it	it	PRON
taxlaw-2864	462	3	comes	come	VERB
taxlaw-2864	462	4	to	to	ADP
taxlaw-2864	462	5	taxes	taxis	NOUN
taxlaw-2864	462	6	on	on	ADP
taxlaw-2864	462	7	capital	capital	NOUN
taxlaw-2864	462	8	gains	gain	NOUN
taxlaw-2864	462	9	,	,	PUNCT
taxlaw-2864	462	10	the	the	DET
taxlaw-2864	462	11	exact	exact	ADJ
taxlaw-2864	462	12	opposite	opposite	NOUN
taxlaw-2864	462	13	is	be	AUX
taxlaw-2864	462	14	true	true	ADJ
taxlaw-2864	462	15	.	.	PUNCT
taxlaw-2864	463	1	specifically	specifically	ADV
taxlaw-2864	463	2	,	,	PUNCT
taxlaw-2864	463	3	data	datum	NOUN
taxlaw-2864	463	4	from	from	ADP
taxlaw-2864	463	5	the	the	DET
taxlaw-2864	463	6	treasury	treasury	PROPN
taxlaw-2864	463	7	department	department	NOUN
taxlaw-2864	463	8	indicates	indicate	VERB
taxlaw-2864	463	9	that	that	SCONJ
taxlaw-2864	463	10	tax	tax	NOUN
taxlaw-2864	463	11	revenues	revenue	NOUN
taxlaw-2864	463	12	from	from	ADP
taxlaw-2864	463	13	long	long	ADJ
taxlaw-2864	463	14	-	-	PUNCT
taxlaw-2864	463	15	term	term	NOUN
taxlaw-2864	463	16	capital	capital	NOUN
taxlaw-2864	463	17	gains	gain	NOUN
taxlaw-2864	463	18	represent	represent	VERB
taxlaw-2864	463	19	only	only	ADV
taxlaw-2864	463	20	a	a	DET
taxlaw-2864	463	21	small	small	ADJ
taxlaw-2864	463	22	portion	portion	NOUN
taxlaw-2864	463	23	of	of	ADP
taxlaw-2864	463	24	overall	overall	ADJ
taxlaw-2864	463	25	federal	federal	ADJ
taxlaw-2864	463	26	tax	tax	NOUN
taxlaw-2864	463	27	revenue	revenue	NOUN
taxlaw-2864	463	28	.	.	PUNCT
taxlaw-2864	464	1	for	for	ADP
taxlaw-2864	464	2	example	example	NOUN
taxlaw-2864	464	3	,	,	PUNCT
taxlaw-2864	464	4	in	in	ADP
taxlaw-2864	464	5	2013	2013	NUM
taxlaw-2864	464	6	,	,	PUNCT
taxlaw-2864	464	7	tax	tax	NOUN
taxlaw-2864	464	8	revenue	revenue	NOUN
taxlaw-2864	464	9	from	from	ADP
taxlaw-2864	464	10	long	long	ADJ
taxlaw-2864	464	11	-	-	PUNCT
taxlaw-2864	464	12	term	term	NOUN
taxlaw-2864	464	13	capital	capital	NOUN
taxlaw-2864	464	14	gains	gain	NOUN
taxlaw-2864	464	15	was	be	AUX
taxlaw-2864	464	16	approximately	approximately	ADV
taxlaw-2864	464	17	$	$	SYM
taxlaw-2864	464	18	86	86	NUM
taxlaw-2864	464	19	billion,127	billion,127	NOUN
taxlaw-2864	464	20	which	which	PRON
taxlaw-2864	464	21	represented	represent	VERB
taxlaw-2864	464	22	just	just	ADV
taxlaw-2864	464	23	6.5	6.5	NUM
taxlaw-2864	464	24	percent	percent	NOUN
taxlaw-2864	464	25	of	of	ADP
taxlaw-2864	464	26	total	total	ADJ
taxlaw-2864	464	27	federal	federal	ADJ
taxlaw-2864	464	28	income	income	NOUN
taxlaw-2864	464	29	taxes	taxis	NOUN
taxlaw-2864	464	30	collected	collect	VERB
taxlaw-2864	464	31	(	(	PUNCT
taxlaw-2864	464	32	$	$	SYM
taxlaw-2864	464	33	1.3	1.3	NUM
taxlaw-2864	464	34	trillion	trillion	NUM
taxlaw-2864	464	35	)	)	PUNCT
taxlaw-2864	464	36	and	and	CCONJ
taxlaw-2864	464	37	just	just	ADV
taxlaw-2864	464	38	3.1	3.1	NUM
taxlaw-2864	464	39	percent	percent	NOUN
taxlaw-2864	464	40	of	of	ADP
taxlaw-2864	464	41	all	all	DET
taxlaw-2864	464	42	federal	federal	ADJ
taxlaw-2864	464	43	revenue	revenue	NOUN
taxlaw-2864	464	44	collected	collect	VERB
taxlaw-2864	464	45	(	(	PUNCT
taxlaw-2864	464	46	$	$	SYM
taxlaw-2864	464	47	2.8	2.8	NUM
taxlaw-2864	464	48	trillion).128	trillion).128	NOUN
taxlaw-2864	464	49	similarly	similarly	ADV
taxlaw-2864	464	50	,	,	PUNCT
taxlaw-2864	464	51	in	in	ADP
taxlaw-2864	464	52	2014	2014	NUM
taxlaw-2864	464	53	,	,	PUNCT
taxlaw-2864	464	54	taxes	taxis	NOUN
taxlaw-2864	464	55	on	on	ADP
taxlaw-2864	464	56	long	long	ADJ
taxlaw-2864	464	57	-	-	PUNCT
taxlaw-2864	464	58	term	term	NOUN
taxlaw-2864	464	59	capital	capital	NOUN
taxlaw-2864	464	60	gains	gain	NOUN
taxlaw-2864	464	61	were	be	AUX
taxlaw-2864	464	62	approximately	approximately	ADV
taxlaw-2864	464	63	$	$	SYM
taxlaw-2864	464	64	126	126	NUM
taxlaw-2864	464	65	billion,129	billion,129	NOUN
taxlaw-2864	464	66	representing	represent	VERB
taxlaw-2864	464	67	9	9	NUM
taxlaw-2864	464	68	percent	percent	NOUN
taxlaw-2864	464	69	of	of	ADP
taxlaw-2864	464	70	federal	federal	ADJ
taxlaw-2864	464	71	income	income	NOUN
taxlaw-2864	464	72	taxes	taxis	NOUN
taxlaw-2864	464	73	(	(	PUNCT
taxlaw-2864	464	74	$	$	SYM
taxlaw-2864	464	75	1.4	1.4	NUM
taxlaw-2864	464	76	trillion	trillion	NUM
taxlaw-2864	464	77	)	)	PUNCT
taxlaw-2864	464	78	and	and	CCONJ
taxlaw-2864	464	79	just	just	ADV
taxlaw-2864	464	80	4.2	4.2	NUM
taxlaw-2864	464	81	percent	percent	NOUN
taxlaw-2864	464	82	of	of	ADP
taxlaw-2864	464	83	all	all	DET
taxlaw-2864	464	84	federal	federal	ADJ
taxlaw-2864	464	85	revenue	revenue	NOUN
taxlaw-2864	464	86	collected	collect	VERB
taxlaw-2864	464	87	(	(	PUNCT
taxlaw-2864	464	88	$	$	SYM
taxlaw-2864	464	89	3	3	NUM
taxlaw-2864	464	90	trillion).130	trillion).130	ADV
taxlaw-2864	464	91	while	while	SCONJ
taxlaw-2864	464	92	these	these	DET
taxlaw-2864	464	93	dollar	dollar	NOUN
taxlaw-2864	464	94	figures	figure	NOUN
taxlaw-2864	464	95	and	and	CCONJ
taxlaw-2864	464	96	percentages	percentage	NOUN
taxlaw-2864	464	97	are	be	AUX
taxlaw-2864	464	98	,	,	PUNCT
taxlaw-2864	464	99	in	in	ADP
taxlaw-2864	464	100	part	part	NOUN
taxlaw-2864	464	101	,	,	PUNCT
taxlaw-2864	464	102	driven	drive	VERB
taxlaw-2864	464	103	by	by	ADP
taxlaw-2864	464	104	the	the	DET
taxlaw-2864	464	105	fact	fact	NOUN
taxlaw-2864	464	106	that	that	SCONJ
taxlaw-2864	464	107	most	most	ADJ
taxlaw-2864	464	108	income	income	NOUN
taxlaw-2864	464	109	does	do	AUX
taxlaw-2864	464	110	not	not	PART
taxlaw-2864	464	111	derive	derive	VERB
taxlaw-2864	464	112	from	from	ADP
taxlaw-2864	464	113	capital	capital	NOUN
taxlaw-2864	464	114	gains	gain	NOUN
taxlaw-2864	464	115	,	,	PUNCT
taxlaw-2864	464	116	preferential	preferential	ADJ
taxlaw-2864	464	117	tax	tax	NOUN
taxlaw-2864	464	118	treatment	treatment	NOUN
taxlaw-2864	464	119	applied	apply	VERB
taxlaw-2864	464	120	to	to	ADP
taxlaw-2864	464	121	capital	capital	NOUN
taxlaw-2864	464	122	gains	gain	NOUN
taxlaw-2864	464	123	also	also	ADV
taxlaw-2864	464	124	plays	play	VERB
taxlaw-2864	464	125	a	a	DET
taxlaw-2864	464	126	123	123	NUM
taxlaw-2864	464	127	cong	cong	NOUN
taxlaw-2864	464	128	.	.	PUNCT
taxlaw-2864	465	1	budget	budget	NOUN
taxlaw-2864	465	2	office	office	NOUN
taxlaw-2864	465	3	,	,	PUNCT
taxlaw-2864	465	4	options	option	NOUN
taxlaw-2864	465	5	for	for	ADP
taxlaw-2864	465	6	reducing	reduce	VERB
taxlaw-2864	465	7	the	the	DET
taxlaw-2864	465	8	deficit	deficit	NOUN
taxlaw-2864	465	9	:	:	PUNCT
taxlaw-2864	465	10	2017–2026	2017–2026	NUM
taxlaw-2864	465	11	,	,	PUNCT
taxlaw-2864	465	12	at	at	ADP
taxlaw-2864	465	13	119	119	NUM
taxlaw-2864	465	14	(	(	PUNCT
taxlaw-2864	465	15	dec	dec	PROPN
taxlaw-2864	465	16	.	.	PROPN
taxlaw-2864	465	17	2016	2016	NUM
taxlaw-2864	465	18	)	)	PUNCT
taxlaw-2864	465	19	,	,	PUNCT
taxlaw-2864	465	20	https://www.cbo.gov/publication/52142	https://www.cbo.gov/publication/52142	PRON
taxlaw-2864	466	1	[	[	X
taxlaw-2864	466	2	https://perma.cc/6dcc-gabz	https://perma.cc/6dcc-gabz	X
taxlaw-2864	466	3	]	]	PUNCT
taxlaw-2864	466	4	.	.	PUNCT
taxlaw-2864	467	1	124	124	NUM
taxlaw-2864	468	1	i	i	PRON
taxlaw-2864	468	2	d.	d.	PROPN
taxlaw-2864	468	3	125	125	NUM
taxlaw-2864	468	4	i	i	PRON
taxlaw-2864	468	5	d.	d.	NOUN
taxlaw-2864	468	6	126	126	NUM
taxlaw-2864	468	7	percentage	percentage	NOUN
taxlaw-2864	468	8	calculations	calculation	NOUN
taxlaw-2864	468	9	are	be	AUX
taxlaw-2864	468	10	on	on	ADP
taxlaw-2864	468	11	file	file	NOUN
taxlaw-2864	468	12	with	with	ADP
taxlaw-2864	468	13	the	the	DET
taxlaw-2864	468	14	authors	author	NOUN
taxlaw-2864	468	15	and	and	CCONJ
taxlaw-2864	468	16	are	be	AUX
taxlaw-2864	468	17	based	base	VERB
taxlaw-2864	468	18	on	on	ADP
taxlaw-2864	468	19	data	datum	NOUN
taxlaw-2864	468	20	from	from	ADP
taxlaw-2864	468	21	internal	internal	ADJ
taxlaw-2864	468	22	revenue	revenue	NOUN
taxlaw-2864	468	23	serv	serv	X
taxlaw-2864	468	24	.	.	PUNCT
taxlaw-2864	468	25	,	,	PUNCT
taxlaw-2864	468	26	statistics	statistic	NOUN
taxlaw-2864	468	27	of	of	ADP
taxlaw-2864	468	28	income	income	NOUN
taxlaw-2864	468	29	tax	tax	NOUN
taxlaw-2864	468	30	stats	stat	NOUN
taxlaw-2864	468	31	:	:	PUNCT
taxlaw-2864	468	32	individual	individual	ADJ
taxlaw-2864	468	33	income	income	NOUN
taxlaw-2864	468	34	tax	tax	NOUN
taxlaw-2864	468	35	returns	return	NOUN
taxlaw-2864	468	36	publication	publication	NOUN
taxlaw-2864	468	37	1304	1304	NUM
taxlaw-2864	468	38	tbl.a	tbl.a	PROPN
taxlaw-2864	468	39	(	(	PUNCT
taxlaw-2864	468	40	2014	2014	NUM
taxlaw-2864	468	41	)	)	PUNCT
taxlaw-2864	468	42	,	,	PUNCT
taxlaw-2864	468	43	https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-publication-1304-complete-report#_tbla	https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-publication-1304-complete-report#_tbla	NOUN
taxlaw-2864	468	44	.	.	PUNCT
taxlaw-2864	469	1	[	[	X
taxlaw-2864	469	2	https://perma.cc/7snk-asrj	https://perma.cc/7snk-asrj	X
taxlaw-2864	469	3	]	]	PUNCT
taxlaw-2864	469	4	.	.	PUNCT
taxlaw-2864	470	1	total	total	ADJ
taxlaw-2864	470	2	income	income	NOUN
taxlaw-2864	470	3	from	from	ADP
taxlaw-2864	470	4	salaries	salary	NOUN
taxlaw-2864	470	5	and	and	CCONJ
taxlaw-2864	470	6	wages	wage	NOUN
taxlaw-2864	470	7	for	for	ADP
taxlaw-2864	470	8	2013	2013	NUM
taxlaw-2864	470	9	was	be	AUX
taxlaw-2864	470	10	reported	report	VERB
taxlaw-2864	470	11	to	to	PART
taxlaw-2864	470	12	be	be	AUX
taxlaw-2864	470	13	approximately	approximately	ADV
taxlaw-2864	470	14	$	$	SYM
taxlaw-2864	470	15	6.5	6.5	NUM
taxlaw-2864	470	16	trillion	trillion	NUM
taxlaw-2864	470	17	,	,	PUNCT
taxlaw-2864	470	18	while	while	SCONJ
taxlaw-2864	470	19	total	total	ADJ
taxlaw-2864	470	20	income	income	NOUN
taxlaw-2864	470	21	from	from	ADP
taxlaw-2864	470	22	all	all	DET
taxlaw-2864	470	23	sources	source	NOUN
taxlaw-2864	470	24	was	be	AUX
taxlaw-2864	470	25	reported	report	VERB
taxlaw-2864	470	26	to	to	PART
taxlaw-2864	470	27	be	be	AUX
taxlaw-2864	470	28	approximately	approximately	ADV
taxlaw-2864	470	29	$	$	SYM
taxlaw-2864	470	30	9.2	9.2	NUM
taxlaw-2864	470	31	trillion	trillion	NUM
taxlaw-2864	470	32	.	.	PUNCT
taxlaw-2864	471	1	business	business	NOUN
taxlaw-2864	471	2	and	and	CCONJ
taxlaw-2864	471	3	investment	investment	NOUN
taxlaw-2864	471	4	income	income	NOUN
taxlaw-2864	471	5	for	for	ADP
taxlaw-2864	471	6	this	this	DET
taxlaw-2864	471	7	purpose	purpose	NOUN
taxlaw-2864	471	8	includes	include	VERB
taxlaw-2864	471	9	income	income	NOUN
taxlaw-2864	471	10	from	from	ADP
taxlaw-2864	471	11	:	:	PUNCT
taxlaw-2864	471	12	(	(	PUNCT
taxlaw-2864	471	13	1	1	X
taxlaw-2864	471	14	)	)	PUNCT
taxlaw-2864	471	15	interest	interest	NOUN
taxlaw-2864	471	16	(	(	PUNCT
taxlaw-2864	471	17	taxable	taxable	ADJ
taxlaw-2864	471	18	and	and	CCONJ
taxlaw-2864	471	19	tax	tax	NOUN
taxlaw-2864	471	20	-	-	PUNCT
taxlaw-2864	471	21	exempt	exempt	ADJ
taxlaw-2864	471	22	)	)	PUNCT
taxlaw-2864	471	23	;	;	PUNCT
taxlaw-2864	471	24	(	(	PUNCT
taxlaw-2864	471	25	2	2	X
taxlaw-2864	471	26	)	)	PUNCT
taxlaw-2864	471	27	dividends	dividend	NOUN
taxlaw-2864	471	28	(	(	PUNCT
taxlaw-2864	471	29	qualified	qualified	ADJ
taxlaw-2864	471	30	and	and	CCONJ
taxlaw-2864	471	31	ordinary	ordinary	ADJ
taxlaw-2864	471	32	)	)	PUNCT
taxlaw-2864	471	33	;	;	PUNCT
taxlaw-2864	471	34	(	(	PUNCT
taxlaw-2864	471	35	3	3	X
taxlaw-2864	471	36	)	)	PUNCT
taxlaw-2864	471	37	business	business	NOUN
taxlaw-2864	471	38	and	and	CCONJ
taxlaw-2864	471	39	professional	professional	ADJ
taxlaw-2864	471	40	activities	activity	NOUN
taxlaw-2864	471	41	;	;	PUNCT
taxlaw-2864	471	42	and	and	CCONJ
taxlaw-2864	471	43	(	(	PUNCT
taxlaw-2864	471	44	4	4	X
taxlaw-2864	471	45	)	)	PUNCT
taxlaw-2864	471	46	rents	rent	NOUN
taxlaw-2864	471	47	,	,	PUNCT
taxlaw-2864	471	48	royalties	royalty	NOUN
taxlaw-2864	471	49	,	,	PUNCT
taxlaw-2864	471	50	partnerships	partnership	NOUN
taxlaw-2864	471	51	,	,	PUNCT
taxlaw-2864	471	52	trusts	trust	NOUN
taxlaw-2864	471	53	and	and	CCONJ
taxlaw-2864	471	54	estates	estate	NOUN
taxlaw-2864	471	55	.	.	PUNCT
taxlaw-2864	472	1	capital	capital	NOUN
taxlaw-2864	472	2	gains	gain	NOUN
taxlaw-2864	472	3	income	income	NOUN
taxlaw-2864	472	4	is	be	AUX
taxlaw-2864	472	5	comprised	comprise	VERB
taxlaw-2864	472	6	of	of	ADP
taxlaw-2864	472	7	net	net	ADJ
taxlaw-2864	472	8	capital	capital	NOUN
taxlaw-2864	472	9	gains	gain	NOUN
taxlaw-2864	472	10	and	and	CCONJ
taxlaw-2864	472	11	capital	capital	NOUN
taxlaw-2864	472	12	gains	gain	NOUN
taxlaw-2864	472	13	distributions	distribution	NOUN
taxlaw-2864	472	14	.	.	PUNCT
taxlaw-2864	473	1	127	127	NUM
taxlaw-2864	473	2	office	office	NOUN
taxlaw-2864	473	3	of	of	ADP
taxlaw-2864	473	4	tax	tax	NOUN
taxlaw-2864	473	5	analysis	analysis	NOUN
taxlaw-2864	473	6	,	,	PUNCT
taxlaw-2864	473	7	u.s	u.s	PROPN
taxlaw-2864	473	8	.	.	PROPN
taxlaw-2864	473	9	dep’t	dep’t	NOUN
taxlaw-2864	473	10	of	of	ADP
taxlaw-2864	473	11	the	the	DET
taxlaw-2864	473	12	treasury	treasury	NOUN
taxlaw-2864	473	13	,	,	PUNCT
taxlaw-2864	473	14	taxes	taxis	NOUN
taxlaw-2864	473	15	paid	pay	VERB
taxlaw-2864	473	16	on	on	ADP
taxlaw-2864	473	17	long	long	ADJ
taxlaw-2864	473	18	-	-	PUNCT
taxlaw-2864	473	19	term	term	NOUN
taxlaw-2864	473	20	capital	capital	NOUN
taxlaw-2864	473	21	gains	gain	NOUN
taxlaw-2864	473	22	,	,	PUNCT
taxlaw-2864	473	23	https://www.treasury.gov/resource-center/tax-policy/tax-analysis/documents/taxes-paid-on-long-term-capitalgains.pdf	https://www.treasury.gov/resource-center/tax-policy/tax-analysis/documents/taxes-paid-on-long-term-capitalgains.pdf	VERB
taxlaw-2864	473	24	[	[	X
taxlaw-2864	473	25	https://perma.cc/v4jy-tb8j	https://perma.cc/v4jy-tb8j	X
taxlaw-2864	473	26	]	]	X
taxlaw-2864	473	27	.	.	PUNCT
taxlaw-2864	474	1	128	128	NUM
taxlaw-2864	474	2	office	office	NOUN
taxlaw-2864	474	3	of	of	ADP
taxlaw-2864	474	4	mgmt	mgmt	PROPN
taxlaw-2864	474	5	.	.	PROPN
taxlaw-2864	474	6	&	&	CCONJ
taxlaw-2864	474	7	budget	budget	PROPN
taxlaw-2864	474	8	,	,	PUNCT
taxlaw-2864	474	9	historical	historical	ADJ
taxlaw-2864	474	10	tables	table	NOUN
taxlaw-2864	474	11	,	,	PUNCT
taxlaw-2864	474	12	receipts	receipt	NOUN
taxlaw-2864	474	13	by	by	ADP
taxlaw-2864	474	14	source	source	NOUN
taxlaw-2864	474	15	:	:	PUNCT
taxlaw-2864	474	16	1934–2022	1934–2022	NUM
taxlaw-2864	474	17	tbl.2.1	tbl.2.1	NOUN
taxlaw-2864	474	18	(	(	PUNCT
taxlaw-2864	474	19	june	june	PROPN
taxlaw-2864	474	20	15	15	NUM
taxlaw-2864	474	21	,	,	PUNCT
taxlaw-2864	474	22	2018	2018	NUM
taxlaw-2864	474	23	)	)	PUNCT
taxlaw-2864	474	24	,	,	PUNCT
taxlaw-2864	474	25	https://www.whitehouse.gov/omb/budget/historicals	https://www.whitehouse.gov/omb/budget/historical	VERB
taxlaw-2864	475	1	[	[	X
taxlaw-2864	475	2	https://perma.cc/rp94-78y8	https://perma.cc/rp94-78y8	PROPN
taxlaw-2864	475	3	]	]	PUNCT
taxlaw-2864	475	4	.	.	PUNCT
taxlaw-2864	476	1	129	129	NUM
taxlaw-2864	476	2	see	see	VERB
taxlaw-2864	476	3	taxes	taxis	NOUN
taxlaw-2864	476	4	paid	pay	VERB
taxlaw-2864	476	5	on	on	ADP
taxlaw-2864	476	6	long	long	ADJ
taxlaw-2864	476	7	-	-	PUNCT
taxlaw-2864	476	8	term	term	NOUN
taxlaw-2864	476	9	capital	capital	NOUN
taxlaw-2864	476	10	gains	gain	NOUN
taxlaw-2864	476	11	,	,	PUNCT
taxlaw-2864	476	12	supra	supra	PROPN
taxlaw-2864	476	13	note	note	NOUN
taxlaw-2864	476	14	127	127	NUM
taxlaw-2864	476	15	.	.	NUM
taxlaw-2864	477	1	130	130	NUM
taxlaw-2864	478	1	i	i	PROPN
taxlaw-2864	478	2	d.	d.	PROPN
taxlaw-2864	478	3	https://www.treasury.gov/resource-center/tax-policy/tax-analysis/documents/taxes-paid-on-long-term-capital-gains.pdf	https://www.treasury.gov/resource-center/tax-policy/tax-analysis/documents/taxes-paid-on-long-term-capital-gains.pdf	PROPN
taxlaw-2864	478	4	https://www.treasury.gov/resource-center/tax-policy/tax-analysis/documents/taxes-paid-on-long-term-capital-gains.pdf	https://www.treasury.gov/resource-center/tax-policy/tax-analysis/documents/taxes-paid-on-long-term-capital-gains.pdf	PROPN
taxlaw-2864	478	5	20	20	NUM
taxlaw-2864	478	6	[	[	X
taxlaw-2864	478	7	vol.10:1	vol.10:1	PROPN
taxlaw-2864	478	8	columbia	columbia	PROPN
taxlaw-2864	478	9	journal	journal	PROPN
taxlaw-2864	478	10	of	of	ADP
taxlaw-2864	478	11	tax	tax	NOUN
taxlaw-2864	478	12	law	law	NOUN
taxlaw-2864	478	13	significant	significant	ADJ
taxlaw-2864	478	14	role	role	NOUN
taxlaw-2864	478	15	in	in	ADP
taxlaw-2864	478	16	the	the	DET
taxlaw-2864	478	17	low	low	ADJ
taxlaw-2864	478	18	revenue	revenue	NOUN
taxlaw-2864	478	19	receipts	receipt	NOUN
taxlaw-2864	478	20	associated	associate	VERB
taxlaw-2864	478	21	with	with	ADP
taxlaw-2864	478	22	such	such	ADJ
taxlaw-2864	478	23	income	income	NOUN
taxlaw-2864	478	24	.	.	PUNCT
taxlaw-2864	479	1	the	the	DET
taxlaw-2864	479	2	joint	joint	ADJ
taxlaw-2864	479	3	committee	committee	NOUN
taxlaw-2864	479	4	on	on	ADP
taxlaw-2864	479	5	taxation	taxation	NOUN
taxlaw-2864	479	6	estimates	estimate	VERB
taxlaw-2864	479	7	that	that	SCONJ
taxlaw-2864	479	8	the	the	DET
taxlaw-2864	479	9	preferential	preferential	ADJ
taxlaw-2864	479	10	tax	tax	NOUN
taxlaw-2864	479	11	rate	rate	NOUN
taxlaw-2864	479	12	on	on	ADP
taxlaw-2864	479	13	long	long	ADJ
taxlaw-2864	479	14	-	-	PUNCT
taxlaw-2864	479	15	term	term	NOUN
taxlaw-2864	479	16	capital	capital	NOUN
taxlaw-2864	479	17	gains	gain	NOUN
taxlaw-2864	479	18	and	and	CCONJ
taxlaw-2864	479	19	qualified	qualified	ADJ
taxlaw-2864	479	20	dividends	dividend	NOUN
taxlaw-2864	479	21	alone	alone	ADV
taxlaw-2864	479	22	cost	cost	VERB
taxlaw-2864	479	23	the	the	DET
taxlaw-2864	479	24	government	government	NOUN
taxlaw-2864	479	25	$	$	SYM
taxlaw-2864	479	26	130.9	130.9	NUM
taxlaw-2864	479	27	billion	billion	NUM
taxlaw-2864	479	28	in	in	ADP
taxlaw-2864	479	29	lost	lose	VERB
taxlaw-2864	479	30	tax	tax	NOUN
taxlaw-2864	479	31	revenue	revenue	NOUN
taxlaw-2864	479	32	in	in	ADP
taxlaw-2864	479	33	2016	2016	NUM
taxlaw-2864	479	34	.	.	PUNCT
taxlaw-2864	480	1	likewise	likewise	ADV
taxlaw-2864	480	2	,	,	PUNCT
taxlaw-2864	480	3	in	in	ADP
taxlaw-2864	480	4	2016	2016	NUM
taxlaw-2864	480	5	,	,	PUNCT
taxlaw-2864	480	6	the	the	DET
taxlaw-2864	480	7	exclusion	exclusion	NOUN
taxlaw-2864	480	8	of	of	ADP
taxlaw-2864	480	9	capital	capital	NOUN
taxlaw-2864	480	10	gains	gain	NOUN
taxlaw-2864	480	11	at	at	ADP
taxlaw-2864	480	12	death	death	NOUN
taxlaw-2864	480	13	is	be	AUX
taxlaw-2864	480	14	estimated	estimate	VERB
taxlaw-2864	480	15	to	to	PART
taxlaw-2864	480	16	have	have	AUX
taxlaw-2864	480	17	cost	cost	VERB
taxlaw-2864	480	18	the	the	DET
taxlaw-2864	480	19	government	government	NOUN
taxlaw-2864	480	20	lost	lose	VERB
taxlaw-2864	480	21	revenue	revenue	NOUN
taxlaw-2864	480	22	of	of	ADP
taxlaw-2864	480	23	$	$	SYM
taxlaw-2864	480	24	32.9	32.9	NUM
taxlaw-2864	480	25	billion	billion	NUM
taxlaw-2864	480	26	;	;	PUNCT
taxlaw-2864	480	27	the	the	DET
taxlaw-2864	480	28	exclusion	exclusion	NOUN
taxlaw-2864	480	29	of	of	ADP
taxlaw-2864	480	30	capital	capital	NOUN
taxlaw-2864	480	31	gains	gain	NOUN
taxlaw-2864	480	32	from	from	ADP
taxlaw-2864	480	33	sales	sale	NOUN
taxlaw-2864	480	34	of	of	ADP
taxlaw-2864	480	35	personal	personal	ADJ
taxlaw-2864	480	36	residences	residence	NOUN
taxlaw-2864	480	37	,	,	PUNCT
taxlaw-2864	480	38	$	$	SYM
taxlaw-2864	480	39	29.2	29.2	NUM
taxlaw-2864	480	40	billion	billion	NUM
taxlaw-2864	480	41	;	;	PUNCT
taxlaw-2864	480	42	and	and	CCONJ
taxlaw-2864	480	43	the	the	DET
taxlaw-2864	480	44	deferral	deferral	NOUN
taxlaw-2864	480	45	of	of	ADP
taxlaw-2864	480	46	gains	gain	NOUN
taxlaw-2864	480	47	on	on	ADP
taxlaw-2864	480	48	like	like	ADP
taxlaw-2864	480	49	-	-	PUNCT
taxlaw-2864	480	50	kind	kind	NOUN
taxlaw-2864	480	51	exchanges	exchange	NOUN
taxlaw-2864	480	52	by	by	ADP
taxlaw-2864	480	53	individuals	individual	NOUN
taxlaw-2864	480	54	,	,	PUNCT
taxlaw-2864	480	55	$	$	SYM
taxlaw-2864	480	56	5.9	5.9	NUM
taxlaw-2864	480	57	billion.131	billion.131	NOUN
taxlaw-2864	480	58	in	in	ADP
taxlaw-2864	480	59	sum	sum	NOUN
taxlaw-2864	480	60	,	,	PUNCT
taxlaw-2864	480	61	of	of	ADP
taxlaw-2864	480	62	the	the	DET
taxlaw-2864	480	63	roughly	roughly	ADV
taxlaw-2864	480	64	3	3	NUM
taxlaw-2864	480	65	trillion	trillion	NUM
taxlaw-2864	480	66	of	of	ADP
taxlaw-2864	480	67	tax	tax	NOUN
taxlaw-2864	480	68	revenue	revenue	NOUN
taxlaw-2864	480	69	collected	collect	VERB
taxlaw-2864	480	70	each	each	DET
taxlaw-2864	480	71	year	year	NOUN
taxlaw-2864	480	72	,	,	PUNCT
taxlaw-2864	480	73	well	well	ADV
taxlaw-2864	480	74	over	over	ADP
taxlaw-2864	480	75	half	half	NOUN
taxlaw-2864	480	76	comes	come	VERB
taxlaw-2864	480	77	from	from	ADP
taxlaw-2864	480	78	income	income	NOUN
taxlaw-2864	480	79	and	and	CCONJ
taxlaw-2864	480	80	payroll	payroll	NOUN
taxlaw-2864	480	81	taxes	taxis	NOUN
taxlaw-2864	480	82	on	on	ADP
taxlaw-2864	480	83	labor	labor	NOUN
taxlaw-2864	480	84	;	;	PUNCT
taxlaw-2864	480	85	taxes	taxis	NOUN
taxlaw-2864	480	86	levied	levy	VERB
taxlaw-2864	480	87	on	on	ADP
taxlaw-2864	480	88	business	business	NOUN
taxlaw-2864	480	89	and	and	CCONJ
taxlaw-2864	480	90	investment	investment	NOUN
taxlaw-2864	480	91	income	income	NOUN
taxlaw-2864	480	92	make	make	VERB
taxlaw-2864	480	93	up	up	ADP
taxlaw-2864	480	94	a	a	DET
taxlaw-2864	480	95	smaller	small	ADJ
taxlaw-2864	480	96	portion	portion	NOUN
taxlaw-2864	480	97	of	of	ADP
taxlaw-2864	480	98	that	that	DET
taxlaw-2864	480	99	revenue	revenue	NOUN
taxlaw-2864	480	100	;	;	PUNCT
taxlaw-2864	480	101	and	and	CCONJ
taxlaw-2864	480	102	capital	capital	NOUN
taxlaw-2864	480	103	gains	gain	NOUN
taxlaw-2864	480	104	taxes	taxis	NOUN
taxlaw-2864	480	105	contribute	contribute	VERB
taxlaw-2864	480	106	only	only	ADV
taxlaw-2864	480	107	a	a	DET
taxlaw-2864	480	108	very	very	ADV
taxlaw-2864	480	109	small	small	ADJ
taxlaw-2864	480	110	percentage	percentage	NOUN
taxlaw-2864	480	111	of	of	ADP
taxlaw-2864	480	112	overall	overall	ADJ
taxlaw-2864	480	113	revenue	revenue	NOUN
taxlaw-2864	480	114	.	.	PUNCT
taxlaw-2864	481	1	in	in	ADP
taxlaw-2864	481	2	an	an	DET
taxlaw-2864	481	3	era	era	NOUN
taxlaw-2864	481	4	when	when	SCONJ
taxlaw-2864	481	5	labor	labor	NOUN
taxlaw-2864	481	6	was	be	AUX
taxlaw-2864	481	7	the	the	DET
taxlaw-2864	481	8	dominant	dominant	ADJ
taxlaw-2864	481	9	driver	driver	NOUN
taxlaw-2864	481	10	of	of	ADP
taxlaw-2864	481	11	the	the	DET
taxlaw-2864	481	12	economy	economy	NOUN
taxlaw-2864	481	13	,	,	PUNCT
taxlaw-2864	481	14	this	this	DET
taxlaw-2864	481	15	tax	tax	NOUN
taxlaw-2864	481	16	paradigm	paradigm	NOUN
taxlaw-2864	481	17	made	make	VERB
taxlaw-2864	481	18	sense	sense	NOUN
taxlaw-2864	481	19	:	:	PUNCT
taxlaw-2864	481	20	the	the	DET
taxlaw-2864	481	21	government	government	NOUN
taxlaw-2864	481	22	could	could	AUX
taxlaw-2864	481	23	readily	readily	ADV
taxlaw-2864	481	24	tap	tap	VERB
taxlaw-2864	481	25	into	into	ADP
taxlaw-2864	481	26	a	a	DET
taxlaw-2864	481	27	vast	vast	ADJ
taxlaw-2864	481	28	revenue	revenue	NOUN
taxlaw-2864	481	29	reservoir	reservoir	NOUN
taxlaw-2864	481	30	.	.	PUNCT
taxlaw-2864	482	1	however	however	ADV
taxlaw-2864	482	2	,	,	PUNCT
taxlaw-2864	482	3	as	as	SCONJ
taxlaw-2864	482	4	discussed	discuss	VERB
taxlaw-2864	482	5	in	in	ADP
taxlaw-2864	482	6	the	the	DET
taxlaw-2864	482	7	next	next	ADJ
taxlaw-2864	482	8	section	section	NOUN
taxlaw-2864	482	9	,	,	PUNCT
taxlaw-2864	482	10	the	the	DET
taxlaw-2864	482	11	technological	technological	ADJ
taxlaw-2864	482	12	revolution	revolution	NOUN
taxlaw-2864	482	13	may	may	AUX
taxlaw-2864	482	14	alter	alter	VERB
taxlaw-2864	482	15	the	the	DET
taxlaw-2864	482	16	prominence	prominence	NOUN
taxlaw-2864	482	17	of	of	ADP
taxlaw-2864	482	18	labor	labor	NOUN
taxlaw-2864	482	19	in	in	ADP
taxlaw-2864	482	20	the	the	DET
taxlaw-2864	482	21	economy	economy	NOUN
taxlaw-2864	482	22	.	.	PUNCT
taxlaw-2864	483	1	if	if	SCONJ
taxlaw-2864	483	2	that	that	PRON
taxlaw-2864	483	3	is	be	AUX
taxlaw-2864	483	4	the	the	DET
taxlaw-2864	483	5	case	case	NOUN
taxlaw-2864	483	6	,	,	PUNCT
taxlaw-2864	483	7	the	the	DET
taxlaw-2864	483	8	revenue	revenue	NOUN
taxlaw-2864	483	9	implications	implication	NOUN
taxlaw-2864	483	10	of	of	ADP
taxlaw-2864	483	11	such	such	DET
taxlaw-2864	483	12	a	a	DET
taxlaw-2864	483	13	change	change	NOUN
taxlaw-2864	483	14	may	may	AUX
taxlaw-2864	483	15	be	be	AUX
taxlaw-2864	483	16	significant	significant	ADJ
taxlaw-2864	483	17	insofar	insofar	ADV
taxlaw-2864	483	18	as	as	SCONJ
taxlaw-2864	483	19	this	this	DET
taxlaw-2864	483	20	vast	vast	ADJ
taxlaw-2864	483	21	revenue	revenue	NOUN
taxlaw-2864	483	22	reservoir	reservoir	NOUN
taxlaw-2864	483	23	is	be	AUX
taxlaw-2864	483	24	likely	likely	ADJ
taxlaw-2864	483	25	to	to	PART
taxlaw-2864	483	26	gradually	gradually	ADV
taxlaw-2864	483	27	(	(	PUNCT
taxlaw-2864	483	28	and	and	CCONJ
taxlaw-2864	483	29	significantly	significantly	ADV
taxlaw-2864	483	30	)	)	PUNCT
taxlaw-2864	483	31	diminish	diminish	VERB
taxlaw-2864	483	32	in	in	ADP
taxlaw-2864	483	33	size.132	size.132	PROPN
taxlaw-2864	483	34	iii	iii	NOUN
taxlaw-2864	483	35	.	.	PUNCT
taxlaw-2864	484	1	the	the	DET
taxlaw-2864	484	2	technological	technological	ADJ
taxlaw-2864	484	3	revolution	revolution	NOUN
taxlaw-2864	484	4	and	and	CCONJ
taxlaw-2864	484	5	the	the	DET
taxlaw-2864	484	6	labor	labor	NOUN
taxlaw-2864	484	7	-	-	PUNCT
taxlaw-2864	484	8	capital	capital	NOUN
taxlaw-2864	484	9	dynamic	dynamic	ADJ
taxlaw-2864	484	10	memorable	memorable	ADJ
taxlaw-2864	484	11	,	,	PUNCT
taxlaw-2864	484	12	salient	salient	ADJ
taxlaw-2864	484	13	designations	designation	NOUN
taxlaw-2864	484	14	are	be	AUX
taxlaw-2864	484	15	typically	typically	ADV
taxlaw-2864	484	16	reserved	reserve	VERB
taxlaw-2864	484	17	for	for	ADP
taxlaw-2864	484	18	major	major	ADJ
taxlaw-2864	484	19	or	or	CCONJ
taxlaw-2864	484	20	transformative	transformative	ADJ
taxlaw-2864	484	21	events	event	NOUN
taxlaw-2864	484	22	.	.	PUNCT
taxlaw-2864	485	1	in	in	ADP
taxlaw-2864	485	2	recognition	recognition	NOUN
taxlaw-2864	485	3	that	that	SCONJ
taxlaw-2864	485	4	we	we	PRON
taxlaw-2864	485	5	are	be	AUX
taxlaw-2864	485	6	now	now	ADV
taxlaw-2864	485	7	in	in	ADP
taxlaw-2864	485	8	the	the	DET
taxlaw-2864	485	9	midst	midst	NOUN
taxlaw-2864	485	10	of	of	ADP
taxlaw-2864	485	11	this	this	DET
taxlaw-2864	485	12	sort	sort	NOUN
taxlaw-2864	485	13	of	of	ADP
taxlaw-2864	485	14	happening	happen	VERB
taxlaw-2864	485	15	,	,	PUNCT
taxlaw-2864	485	16	the	the	DET
taxlaw-2864	485	17	current	current	ADJ
taxlaw-2864	485	18	time	time	NOUN
taxlaw-2864	485	19	period	period	NOUN
taxlaw-2864	485	20	has	have	AUX
taxlaw-2864	485	21	earned	earn	VERB
taxlaw-2864	485	22	the	the	DET
taxlaw-2864	485	23	moniker	moniker	NOUN
taxlaw-2864	485	24	“	"	PUNCT
taxlaw-2864	485	25	technological	technological	ADJ
taxlaw-2864	485	26	era,”133	era,”133	NOUN
taxlaw-2864	485	27	emblematic	emblematic	ADJ
taxlaw-2864	485	28	of	of	ADP
taxlaw-2864	485	29	the	the	DET
taxlaw-2864	485	30	fact	fact	NOUN
taxlaw-2864	485	31	that	that	SCONJ
taxlaw-2864	485	32	monumental	monumental	ADJ
taxlaw-2864	485	33	changes	change	NOUN
taxlaw-2864	485	34	are	be	AUX
taxlaw-2864	485	35	occurring	occur	VERB
taxlaw-2864	485	36	that	that	PRON
taxlaw-2864	485	37	are	be	AUX
taxlaw-2864	485	38	challenging	challenge	VERB
taxlaw-2864	485	39	the	the	DET
taxlaw-2864	485	40	status	status	NOUN
taxlaw-2864	485	41	quo	quo	NOUN
taxlaw-2864	485	42	.	.	PUNCT
taxlaw-2864	486	1	while	while	SCONJ
taxlaw-2864	486	2	physical	physical	ADJ
taxlaw-2864	486	3	and	and	CCONJ
taxlaw-2864	486	4	intellectual	intellectual	ADJ
taxlaw-2864	486	5	labor	labor	NOUN
taxlaw-2864	486	6	were	be	AUX
taxlaw-2864	486	7	once	once	ADV
taxlaw-2864	486	8	commonplace	commonplace	ADJ
taxlaw-2864	486	9	features	feature	NOUN
taxlaw-2864	486	10	of	of	ADP
taxlaw-2864	486	11	everyday	everyday	ADJ
taxlaw-2864	486	12	society	society	NOUN
taxlaw-2864	486	13	,	,	PUNCT
taxlaw-2864	486	14	technological	technological	ADJ
taxlaw-2864	486	15	advancements	advancement	NOUN
taxlaw-2864	486	16	are	be	AUX
taxlaw-2864	486	17	now	now	ADV
taxlaw-2864	486	18	taking	take	VERB
taxlaw-2864	486	19	over	over	ADP
taxlaw-2864	486	20	both	both	PRON
taxlaw-2864	486	21	of	of	ADP
taxlaw-2864	486	22	these	these	DET
taxlaw-2864	486	23	roles	role	NOUN
taxlaw-2864	486	24	in	in	ADP
taxlaw-2864	486	25	lieu	lieu	NOUN
taxlaw-2864	486	26	of	of	ADP
taxlaw-2864	486	27	human	human	ADJ
taxlaw-2864	486	28	capital	capital	NOUN
taxlaw-2864	486	29	.	.	PUNCT
taxlaw-2864	487	1	the	the	DET
taxlaw-2864	487	2	subsections	subsection	NOUN
taxlaw-2864	487	3	below	below	ADP
taxlaw-2864	487	4	elaborate	elaborate	NOUN
taxlaw-2864	487	5	on	on	ADP
taxlaw-2864	487	6	how	how	SCONJ
taxlaw-2864	487	7	capital	capital	NOUN
taxlaw-2864	487	8	in	in	ADP
taxlaw-2864	487	9	the	the	DET
taxlaw-2864	487	10	form	form	NOUN
taxlaw-2864	487	11	of	of	ADP
taxlaw-2864	487	12	technological	technological	ADJ
taxlaw-2864	487	13	advancement	advancement	NOUN
taxlaw-2864	487	14	is	be	AUX
taxlaw-2864	487	15	uprooting	uproot	VERB
taxlaw-2864	487	16	labor	labor	NOUN
taxlaw-2864	487	17	.	.	PUNCT
taxlaw-2864	488	1	subsection	subsection	NOUN
taxlaw-2864	488	2	a	a	DET
taxlaw-2864	488	3	details	detail	NOUN
taxlaw-2864	488	4	this	this	DET
taxlaw-2864	488	5	dynamic	dynamic	NOUN
taxlaw-2864	488	6	;	;	PUNCT
taxlaw-2864	488	7	subsection	subsection	NOUN
taxlaw-2864	488	8	b	b	PROPN
taxlaw-2864	488	9	then	then	ADV
taxlaw-2864	488	10	examines	examine	VERB
taxlaw-2864	488	11	the	the	DET
taxlaw-2864	488	12	implications	implication	NOUN
taxlaw-2864	488	13	to	to	ADP
taxlaw-2864	488	14	the	the	DET
taxlaw-2864	488	15	income	income	NOUN
taxlaw-2864	488	16	tax	tax	NOUN
taxlaw-2864	488	17	system	system	NOUN
taxlaw-2864	488	18	associated	associate	VERB
taxlaw-2864	488	19	with	with	ADP
taxlaw-2864	488	20	these	these	DET
taxlaw-2864	488	21	changes	change	NOUN
taxlaw-2864	488	22	;	;	PUNCT
taxlaw-2864	488	23	and	and	CCONJ
taxlaw-2864	488	24	subsection	subsection	NOUN
taxlaw-2864	488	25	c	c	PROPN
taxlaw-2864	488	26	next	next	ADJ
taxlaw-2864	488	27	sets	set	NOUN
taxlaw-2864	488	28	forth	forth	ADP
taxlaw-2864	488	29	the	the	DET
taxlaw-2864	488	30	potential	potential	ADJ
taxlaw-2864	488	31	long	long	ADJ
taxlaw-2864	488	32	-	-	PUNCT
taxlaw-2864	488	33	term	term	NOUN
taxlaw-2864	488	34	revenue	revenue	NOUN
taxlaw-2864	488	35	consequences	consequence	NOUN
taxlaw-2864	488	36	that	that	PRON
taxlaw-2864	488	37	these	these	DET
taxlaw-2864	488	38	changes	change	NOUN
taxlaw-2864	488	39	may	may	AUX
taxlaw-2864	488	40	produce	produce	VERB
taxlaw-2864	488	41	.	.	PUNCT
taxlaw-2864	489	1	a.	a.	NOUN
taxlaw-2864	489	2	technological	technological	ADJ
taxlaw-2864	489	3	changes	change	NOUN
taxlaw-2864	489	4	that	that	PRON
taxlaw-2864	489	5	curtail	curtail	VERB
taxlaw-2864	489	6	or	or	CCONJ
taxlaw-2864	489	7	eliminate	eliminate	VERB
taxlaw-2864	489	8	the	the	DET
taxlaw-2864	489	9	need	need	NOUN
taxlaw-2864	489	10	for	for	SCONJ
taxlaw-2864	489	11	labor	labor	NOUN
taxlaw-2864	489	12	technological	technological	ADJ
taxlaw-2864	489	13	advances	advance	NOUN
taxlaw-2864	489	14	affect	affect	VERB
taxlaw-2864	489	15	every	every	DET
taxlaw-2864	489	16	facet	facet	NOUN
taxlaw-2864	489	17	of	of	ADP
taxlaw-2864	489	18	the	the	DET
taxlaw-2864	489	19	economy	economy	NOUN
taxlaw-2864	489	20	.	.	PUNCT
taxlaw-2864	490	1	from	from	ADP
taxlaw-2864	490	2	the	the	DET
taxlaw-2864	490	3	mundane	mundane	ADJ
taxlaw-2864	490	4	removal	removal	NOUN
taxlaw-2864	490	5	of	of	ADP
taxlaw-2864	490	6	street	street	NOUN
taxlaw-2864	490	7	trash	trash	NOUN
taxlaw-2864	490	8	to	to	ADP
taxlaw-2864	490	9	the	the	DET
taxlaw-2864	490	10	ultra	ultra	ADJ
taxlaw-2864	490	11	-	-	NOUN
taxlaw-2864	490	12	sophistication	sophistication	NOUN
taxlaw-2864	490	13	of	of	ADP
taxlaw-2864	490	14	laparoscopic	laparoscopic	ADJ
taxlaw-2864	490	15	surgery	surgery	NOUN
taxlaw-2864	490	16	,	,	PUNCT
taxlaw-2864	490	17	technology	technology	NOUN
taxlaw-2864	490	18	has	have	AUX
taxlaw-2864	490	19	been	be	AUX
taxlaw-2864	490	20	touching	touch	VERB
taxlaw-2864	490	21	the	the	DET
taxlaw-2864	490	22	daily	daily	ADJ
taxlaw-2864	490	23	existence	existence	NOUN
taxlaw-2864	490	24	of	of	ADP
taxlaw-2864	490	25	virtually	virtually	ADV
taxlaw-2864	490	26	every	every	DET
taxlaw-2864	490	27	taxpayer	taxpayer	NOUN
taxlaw-2864	490	28	at	at	ADP
taxlaw-2864	490	29	a	a	DET
taxlaw-2864	490	30	pace	pace	NOUN
taxlaw-2864	490	31	that	that	PRON
taxlaw-2864	490	32	is	be	AUX
taxlaw-2864	490	33	unprecedented	unprecedented	ADJ
taxlaw-2864	490	34	.	.	PUNCT
taxlaw-2864	491	1	as	as	ADP
taxlaw-2864	491	2	evidence	evidence	NOUN
taxlaw-2864	491	3	of	of	ADP
taxlaw-2864	491	4	the	the	DET
taxlaw-2864	491	5	speed	speed	NOUN
taxlaw-2864	491	6	at	at	ADP
taxlaw-2864	491	7	which	which	PRON
taxlaw-2864	491	8	technological	technological	ADJ
taxlaw-2864	491	9	changes	change	NOUN
taxlaw-2864	491	10	are	be	AUX
taxlaw-2864	491	11	progressing	progress	VERB
taxlaw-2864	491	12	,	,	PUNCT
taxlaw-2864	491	13	consider	consider	VERB
taxlaw-2864	491	14	moore	moore	PROPN
taxlaw-2864	491	15	’s	’s	PART
taxlaw-2864	491	16	law	law	NOUN
taxlaw-2864	491	17	,	,	PUNCT
taxlaw-2864	491	18	which	which	PRON
taxlaw-2864	491	19	predicts	predict	VERB
taxlaw-2864	491	20	that	that	SCONJ
taxlaw-2864	491	21	computer	computer	NOUN
taxlaw-2864	491	22	processing	processing	NOUN
taxlaw-2864	491	23	power	power	NOUN
taxlaw-2864	491	24	will	will	AUX
taxlaw-2864	491	25	double	double	VERB
taxlaw-2864	491	26	approximately	approximately	ADV
taxlaw-2864	491	27	every	every	DET
taxlaw-2864	491	28	two	two	NUM
taxlaw-2864	491	29	years.134	years.134	NUM
taxlaw-2864	491	30	over	over	ADP
taxlaw-2864	491	31	half	half	DET
taxlaw-2864	491	32	a	a	DET
taxlaw-2864	491	33	century	century	NOUN
taxlaw-2864	491	34	ago	ago	ADV
taxlaw-2864	491	35	,	,	PUNCT
taxlaw-2864	491	36	131	131	NUM
taxlaw-2864	491	37	joint	joint	ADJ
taxlaw-2864	491	38	comm	comm	NOUN
taxlaw-2864	491	39	.	.	PUNCT
taxlaw-2864	492	1	on	on	ADP
taxlaw-2864	492	2	taxation	taxation	NOUN
taxlaw-2864	492	3	,	,	PUNCT
taxlaw-2864	492	4	jcx-3	jcx-3	NOUN
taxlaw-2864	492	5	-	-	X
taxlaw-2864	492	6	17	17	NUM
taxlaw-2864	492	7	,	,	PUNCT
taxlaw-2864	492	8	estimates	estimate	NOUN
taxlaw-2864	492	9	of	of	ADP
taxlaw-2864	492	10	federal	federal	ADJ
taxlaw-2864	492	11	tax	tax	NOUN
taxlaw-2864	492	12	expenditures	expenditure	NOUN
taxlaw-2864	492	13	for	for	ADP
taxlaw-2864	492	14	fiscal	fiscal	ADJ
taxlaw-2864	492	15	years	year	NOUN
taxlaw-2864	492	16	2016–2020	2016–2020	NUM
taxlaw-2864	492	17	,	,	PUNCT
taxlaw-2864	492	18	at	at	ADP
taxlaw-2864	492	19	32–33	32–33	NUM
taxlaw-2864	492	20	(	(	PUNCT
taxlaw-2864	492	21	2017	2017	NUM
taxlaw-2864	492	22	)	)	PUNCT
taxlaw-2864	492	23	,	,	PUNCT
taxlaw-2864	492	24	https://www.jct.gov/publications.html?func=startdown&id=4971	https://www.jct.gov/publications.html?func=startdown&id=4971	ADV
taxlaw-2864	492	25	[	[	X
taxlaw-2864	492	26	https://perma.cc/a7n7-7yws	https://perma.cc/a7n7-7yws	X
taxlaw-2864	492	27	]	]	X
taxlaw-2864	492	28	.	.	PUNCT
taxlaw-2864	493	1	132	132	NUM
taxlaw-2864	493	2	professor	professor	NOUN
taxlaw-2864	493	3	orly	orly	PROPN
taxlaw-2864	493	4	mazur	mazur	PROPN
taxlaw-2864	493	5	has	have	AUX
taxlaw-2864	493	6	also	also	ADV
taxlaw-2864	493	7	argued	argue	VERB
taxlaw-2864	493	8	that	that	SCONJ
taxlaw-2864	493	9	the	the	DET
taxlaw-2864	493	10	tax	tax	NOUN
taxlaw-2864	493	11	base	base	NOUN
taxlaw-2864	493	12	will	will	AUX
taxlaw-2864	493	13	likely	likely	ADV
taxlaw-2864	493	14	shrink	shrink	VERB
taxlaw-2864	493	15	if	if	SCONJ
taxlaw-2864	493	16	labor	labor	NOUN
taxlaw-2864	493	17	income	income	NOUN
taxlaw-2864	493	18	declines	decline	VERB
taxlaw-2864	493	19	due	due	ADJ
taxlaw-2864	493	20	to	to	ADP
taxlaw-2864	493	21	automation	automation	NOUN
taxlaw-2864	493	22	.	.	PUNCT
taxlaw-2864	494	1	see	see	VERB
taxlaw-2864	494	2	orly	orly	PROPN
taxlaw-2864	494	3	mazur	mazur	PROPN
taxlaw-2864	494	4	,	,	PUNCT
taxlaw-2864	494	5	taxing	tax	VERB
taxlaw-2864	494	6	the	the	DET
taxlaw-2864	494	7	robots	robot	NOUN
taxlaw-2864	494	8	,	,	PUNCT
taxlaw-2864	494	9	pepperdine	pepperdine	PROPN
taxlaw-2864	494	10	l.	l.	PROPN
taxlaw-2864	494	11	rev	rev	PROPN
taxlaw-2864	494	12	.	.	PUNCT
taxlaw-2864	495	1	(	(	PUNCT
taxlaw-2864	495	2	forthcoming	forthcoming	ADJ
taxlaw-2864	495	3	2018	2018	NUM
taxlaw-2864	495	4	)	)	PUNCT
taxlaw-2864	495	5	(	(	PUNCT
taxlaw-2864	495	6	manuscript	manuscript	NOUN
taxlaw-2864	495	7	at	at	ADP
taxlaw-2864	495	8	17	17	NUM
taxlaw-2864	495	9	)	)	PUNCT
taxlaw-2864	495	10	,	,	PUNCT
taxlaw-2864	496	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3231660	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3231660	PROPN
taxlaw-2864	497	1	[	[	X
taxlaw-2864	497	2	https://perma.cc/mm7f-emz6	https://perma.cc/mm7f-emz6	X
taxlaw-2864	497	3	]	]	PUNCT
taxlaw-2864	497	4	.	.	PUNCT
taxlaw-2864	498	1	133	133	NUM
taxlaw-2864	498	2	see	see	VERB
taxlaw-2864	498	3	klaus	klaus	PROPN
taxlaw-2864	498	4	schwab	schwab	PROPN
taxlaw-2864	498	5	,	,	PUNCT
taxlaw-2864	498	6	the	the	DET
taxlaw-2864	498	7	fourth	fourth	ADJ
taxlaw-2864	498	8	industrial	industrial	ADJ
taxlaw-2864	498	9	revolution	revolution	NOUN
taxlaw-2864	498	10	(	(	PUNCT
taxlaw-2864	498	11	2017	2017	NUM
taxlaw-2864	498	12	)	)	PUNCT
taxlaw-2864	498	13	(	(	PUNCT
taxlaw-2864	498	14	describing	describe	VERB
taxlaw-2864	498	15	the	the	DET
taxlaw-2864	498	16	numerous	numerous	ADJ
taxlaw-2864	498	17	technological	technological	ADJ
taxlaw-2864	498	18	advancements	advancement	NOUN
taxlaw-2864	498	19	of	of	ADP
taxlaw-2864	498	20	the	the	DET
taxlaw-2864	498	21	present	present	ADJ
taxlaw-2864	498	22	time	time	NOUN
taxlaw-2864	498	23	period	period	NOUN
taxlaw-2864	498	24	)	)	PUNCT
taxlaw-2864	498	25	.	.	PUNCT
taxlaw-2864	499	1	134	134	NUM
taxlaw-2864	499	2	gordon	gordon	PROPN
taxlaw-2864	499	3	e.	e.	PROPN
taxlaw-2864	499	4	moore	moore	PROPN
taxlaw-2864	499	5	,	,	PUNCT
taxlaw-2864	499	6	cramming	cram	VERB
taxlaw-2864	499	7	more	more	ADJ
taxlaw-2864	499	8	components	component	NOUN
taxlaw-2864	499	9	onto	onto	ADP
taxlaw-2864	499	10	integrated	integrated	ADJ
taxlaw-2864	499	11	circuits	circuit	NOUN
taxlaw-2864	499	12	,	,	PUNCT
taxlaw-2864	499	13	electronics	electronic	NOUN
taxlaw-2864	499	14	114	114	NUM
taxlaw-2864	499	15	(	(	PUNCT
taxlaw-2864	499	16	apr	apr	PROPN
taxlaw-2864	499	17	.	.	PROPN
taxlaw-2864	499	18	19	19	NUM
taxlaw-2864	499	19	,	,	PUNCT
taxlaw-2864	499	20	1965	1965	NUM
taxlaw-2864	499	21	)	)	PUNCT
taxlaw-2864	499	22	,	,	PUNCT
taxlaw-2864	499	23	http://www.monolithic3d.com/uploads/6/0/5/5/6055488/gordon_moore_1965_article.pdf	http://www.monolithic3d.com/uploads/6/0/5/5/6055488/gordon_moore_1965_article.pdf	PROPN
taxlaw-2864	499	24	https://www.jct.gov/publications.html?func=startdown&id=4971	https://www.jct.gov/publications.html?func=startdown&id=4971	ADV
taxlaw-2864	499	25	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3231660	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3231660	PROPN
taxlaw-2864	499	26	2018	2018	NUM
taxlaw-2864	499	27	]	]	PUNCT
taxlaw-2864	499	28	21	21	NUM
taxlaw-2864	499	29	automation	automation	NOUN
taxlaw-2864	499	30	and	and	CCONJ
taxlaw-2864	499	31	the	the	DET
taxlaw-2864	499	32	income	income	NOUN
taxlaw-2864	499	33	tax	tax	NOUN
taxlaw-2864	499	34	this	this	DET
taxlaw-2864	499	35	prediction	prediction	NOUN
taxlaw-2864	499	36	was	be	AUX
taxlaw-2864	499	37	made	make	VERB
taxlaw-2864	499	38	and	and	CCONJ
taxlaw-2864	499	39	,	,	PUNCT
taxlaw-2864	499	40	to	to	ADP
taxlaw-2864	499	41	the	the	DET
taxlaw-2864	499	42	surprise	surprise	NOUN
taxlaw-2864	499	43	of	of	ADP
taxlaw-2864	499	44	many	many	ADJ
taxlaw-2864	499	45	scientists	scientist	NOUN
taxlaw-2864	499	46	,	,	PUNCT
taxlaw-2864	499	47	engineers	engineer	NOUN
taxlaw-2864	499	48	,	,	PUNCT
taxlaw-2864	499	49	and	and	CCONJ
taxlaw-2864	499	50	commentators	commentator	NOUN
taxlaw-2864	499	51	,	,	PUNCT
taxlaw-2864	499	52	it	it	PRON
taxlaw-2864	499	53	holds	hold	VERB
taxlaw-2864	499	54	true	true	ADJ
taxlaw-2864	499	55	even	even	ADV
taxlaw-2864	499	56	today.135	today.135	NOUN
taxlaw-2864	499	57	but	but	CCONJ
taxlaw-2864	499	58	these	these	DET
taxlaw-2864	499	59	technological	technological	ADJ
taxlaw-2864	499	60	advances	advance	NOUN
taxlaw-2864	499	61	do	do	AUX
taxlaw-2864	499	62	not	not	PART
taxlaw-2864	499	63	remain	remain	VERB
taxlaw-2864	499	64	untapped	untapped	ADJ
taxlaw-2864	499	65	in	in	ADP
taxlaw-2864	499	66	researchers	researcher	NOUN
taxlaw-2864	499	67	’	'	PUNCT
taxlaw-2864	499	68	labs	lab	NOUN
taxlaw-2864	499	69	.	.	PUNCT
taxlaw-2864	500	1	instead	instead	ADV
taxlaw-2864	500	2	,	,	PUNCT
taxlaw-2864	500	3	these	these	DET
taxlaw-2864	500	4	advances	advance	NOUN
taxlaw-2864	500	5	have	have	AUX
taxlaw-2864	500	6	been	be	AUX
taxlaw-2864	500	7	brought	bring	VERB
taxlaw-2864	500	8	to	to	ADP
taxlaw-2864	500	9	market	market	NOUN
taxlaw-2864	500	10	;	;	PUNCT
taxlaw-2864	500	11	in	in	ADP
taxlaw-2864	500	12	endeavors	endeavor	NOUN
taxlaw-2864	500	13	to	to	PART
taxlaw-2864	500	14	secure	secure	VERB
taxlaw-2864	500	15	workplace	workplace	NOUN
taxlaw-2864	500	16	efficiency	efficiency	NOUN
taxlaw-2864	500	17	,	,	PUNCT
taxlaw-2864	500	18	their	their	PRON
taxlaw-2864	500	19	adoption	adoption	NOUN
taxlaw-2864	500	20	has	have	AUX
taxlaw-2864	500	21	been	be	AUX
taxlaw-2864	500	22	widespread	widespread	ADJ
taxlaw-2864	500	23	.	.	PUNCT
taxlaw-2864	501	1	with	with	ADP
taxlaw-2864	501	2	the	the	DET
taxlaw-2864	501	3	assistance	assistance	NOUN
taxlaw-2864	501	4	of	of	ADP
taxlaw-2864	501	5	technological	technological	ADJ
taxlaw-2864	501	6	advances	advance	NOUN
taxlaw-2864	501	7	,	,	PUNCT
taxlaw-2864	501	8	work	work	VERB
taxlaw-2864	501	9	that	that	PRON
taxlaw-2864	501	10	in	in	ADP
taxlaw-2864	501	11	yesteryear	yesteryear	NOUN
taxlaw-2864	501	12	might	might	AUX
taxlaw-2864	501	13	take	take	VERB
taxlaw-2864	501	14	months	month	NOUN
taxlaw-2864	501	15	or	or	CCONJ
taxlaw-2864	501	16	even	even	ADV
taxlaw-2864	501	17	years	year	NOUN
taxlaw-2864	501	18	to	to	PART
taxlaw-2864	501	19	complete	complete	VERB
taxlaw-2864	501	20	can	can	AUX
taxlaw-2864	501	21	now	now	ADV
taxlaw-2864	501	22	be	be	AUX
taxlaw-2864	501	23	accomplished	accomplish	VERB
taxlaw-2864	501	24	in	in	ADP
taxlaw-2864	501	25	a	a	DET
taxlaw-2864	501	26	matter	matter	NOUN
taxlaw-2864	501	27	of	of	ADP
taxlaw-2864	501	28	a	a	DET
taxlaw-2864	501	29	few	few	ADJ
taxlaw-2864	501	30	hours	hour	NOUN
taxlaw-2864	501	31	,	,	PUNCT
taxlaw-2864	501	32	minutes	minute	NOUN
taxlaw-2864	501	33	,	,	PUNCT
taxlaw-2864	501	34	or	or	CCONJ
taxlaw-2864	501	35	even	even	ADV
taxlaw-2864	501	36	seconds.136	seconds.136	VERB
taxlaw-2864	501	37	along	along	ADP
taxlaw-2864	501	38	the	the	DET
taxlaw-2864	501	39	same	same	ADJ
taxlaw-2864	501	40	lines	line	NOUN
taxlaw-2864	501	41	,	,	PUNCT
taxlaw-2864	501	42	work	work	VERB
taxlaw-2864	501	43	that	that	PRON
taxlaw-2864	501	44	once	once	ADV
taxlaw-2864	501	45	required	require	VERB
taxlaw-2864	501	46	hundreds	hundred	NOUN
taxlaw-2864	501	47	or	or	CCONJ
taxlaw-2864	501	48	thousands	thousand	NOUN
taxlaw-2864	501	49	of	of	ADP
taxlaw-2864	501	50	workers	worker	NOUN
taxlaw-2864	501	51	to	to	PART
taxlaw-2864	501	52	complete	complete	VERB
taxlaw-2864	501	53	may	may	AUX
taxlaw-2864	501	54	now	now	ADV
taxlaw-2864	501	55	be	be	AUX
taxlaw-2864	501	56	accomplished	accomplish	VERB
taxlaw-2864	501	57	by	by	ADP
taxlaw-2864	501	58	just	just	ADV
taxlaw-2864	501	59	a	a	DET
taxlaw-2864	501	60	few	few	ADJ
taxlaw-2864	501	61	workers	worker	NOUN
taxlaw-2864	501	62	or	or	CCONJ
taxlaw-2864	501	63	even	even	ADV
taxlaw-2864	501	64	a	a	DET
taxlaw-2864	501	65	single	single	ADJ
taxlaw-2864	501	66	worker.137	worker.137	NOUN
taxlaw-2864	501	67	this	this	DET
taxlaw-2864	501	68	situation	situation	NOUN
taxlaw-2864	501	69	has	have	VERB
taxlaw-2864	501	70	the	the	DET
taxlaw-2864	501	71	potential	potential	NOUN
taxlaw-2864	501	72	to	to	PART
taxlaw-2864	501	73	wreak	wreak	VERB
taxlaw-2864	501	74	havoc	havoc	NOUN
taxlaw-2864	501	75	in	in	ADP
taxlaw-2864	501	76	the	the	DET
taxlaw-2864	501	77	labor	labor	NOUN
taxlaw-2864	501	78	market	market	NOUN
taxlaw-2864	501	79	.	.	PUNCT
taxlaw-2864	502	1	although	although	SCONJ
taxlaw-2864	502	2	statistics	statistic	NOUN
taxlaw-2864	502	3	vary	vary	VERB
taxlaw-2864	502	4	across	across	ADP
taxlaw-2864	502	5	the	the	DET
taxlaw-2864	502	6	board	board	NOUN
taxlaw-2864	502	7	,	,	PUNCT
taxlaw-2864	502	8	artificial	artificial	ADJ
taxlaw-2864	502	9	intelligence	intelligence	NOUN
taxlaw-2864	502	10	puts	put	VERB
taxlaw-2864	502	11	jobs	job	NOUN
taxlaw-2864	502	12	at	at	ADP
taxlaw-2864	502	13	risk	risk	NOUN
taxlaw-2864	502	14	of	of	ADP
taxlaw-2864	502	15	being	be	AUX
taxlaw-2864	502	16	lost.138	lost.138	PROPN
taxlaw-2864	502	17	and	and	CCONJ
taxlaw-2864	502	18	at	at	ADP
taxlaw-2864	502	19	least	least	ADJ
taxlaw-2864	502	20	for	for	ADP
taxlaw-2864	502	21	the	the	DET
taxlaw-2864	502	22	foreseeable	foreseeable	ADJ
taxlaw-2864	502	23	future	future	NOUN
taxlaw-2864	502	24	,	,	PUNCT
taxlaw-2864	502	25	this	this	DET
taxlaw-2864	502	26	concern	concern	NOUN
taxlaw-2864	502	27	is	be	AUX
taxlaw-2864	502	28	anticipated	anticipate	VERB
taxlaw-2864	502	29	to	to	PART
taxlaw-2864	502	30	continue.139	continue.139	VERB
taxlaw-2864	502	31	one	one	NUM
taxlaw-2864	502	32	response	response	NOUN
taxlaw-2864	502	33	to	to	ADP
taxlaw-2864	502	34	this	this	DET
taxlaw-2864	502	35	concern	concern	NOUN
taxlaw-2864	502	36	may	may	AUX
taxlaw-2864	502	37	be	be	AUX
taxlaw-2864	502	38	that	that	SCONJ
taxlaw-2864	502	39	we	we	PRON
taxlaw-2864	502	40	have	have	AUX
taxlaw-2864	502	41	weathered	weather	VERB
taxlaw-2864	502	42	technological	technological	ADJ
taxlaw-2864	502	43	change	change	NOUN
taxlaw-2864	502	44	in	in	ADP
taxlaw-2864	502	45	the	the	DET
taxlaw-2864	502	46	past	past	NOUN
taxlaw-2864	502	47	and	and	CCONJ
taxlaw-2864	502	48	the	the	DET
taxlaw-2864	502	49	labor	labor	NOUN
taxlaw-2864	502	50	force	force	NOUN
taxlaw-2864	502	51	has	have	AUX
taxlaw-2864	502	52	emerged	emerge	VERB
taxlaw-2864	502	53	relatively	relatively	ADV
taxlaw-2864	502	54	unscathed.140	unscathed.140	ADJ
taxlaw-2864	503	1	but	but	CCONJ
taxlaw-2864	503	2	there	there	PRON
taxlaw-2864	503	3	is	be	VERB
taxlaw-2864	503	4	reason	reason	NOUN
taxlaw-2864	503	5	to	to	PART
taxlaw-2864	503	6	believe	believe	VERB
taxlaw-2864	503	7	that	that	SCONJ
taxlaw-2864	503	8	the	the	DET
taxlaw-2864	503	9	present	present	ADJ
taxlaw-2864	503	10	transformation	transformation	NOUN
taxlaw-2864	503	11	is	be	AUX
taxlaw-2864	503	12	fundamentally	fundamentally	ADV
taxlaw-2864	503	13	different	different	ADJ
taxlaw-2864	503	14	.	.	PUNCT
taxlaw-2864	504	1	the	the	DET
taxlaw-2864	504	2	pace	pace	NOUN
taxlaw-2864	504	3	and	and	CCONJ
taxlaw-2864	504	4	scale	scale	NOUN
taxlaw-2864	504	5	of	of	ADP
taxlaw-2864	504	6	technological	technological	ADJ
taxlaw-2864	504	7	[	[	X
taxlaw-2864	504	8	https://perma.cc/pn3w-sn2j	https://perma.cc/pn3w-sn2j	X
taxlaw-2864	504	9	]	]	X
taxlaw-2864	504	10	;	;	PUNCT
taxlaw-2864	504	11	see	see	VERB
taxlaw-2864	504	12	also	also	ADV
taxlaw-2864	504	13	moore	moore	PROPN
taxlaw-2864	504	14	’s	’s	PART
taxlaw-2864	504	15	law	law	NOUN
taxlaw-2864	504	16	,	,	PUNCT
taxlaw-2864	504	17	https://www.mooreslaw.org/	https://www.mooreslaw.org/	X
taxlaw-2864	504	18	[	[	X
taxlaw-2864	504	19	https://perma.cc/23xye7db	https://perma.cc/23xye7db	X
taxlaw-2864	504	20	]	]	PUNCT
taxlaw-2864	504	21	.	.	PUNCT
taxlaw-2864	505	1	135	135	NUM
taxlaw-2864	505	2	dan	dan	PROPN
taxlaw-2864	505	3	hutcheson	hutcheson	PROPN
taxlaw-2864	505	4	,	,	PUNCT
taxlaw-2864	505	5	transistor	transistor	NOUN
taxlaw-2864	505	6	production	production	NOUN
taxlaw-2864	505	7	has	have	AUX
taxlaw-2864	505	8	reached	reach	VERB
taxlaw-2864	505	9	astronomical	astronomical	ADJ
taxlaw-2864	505	10	scales	scale	NOUN
taxlaw-2864	505	11	,	,	PUNCT
taxlaw-2864	505	12	ieee	ieee	NOUN
taxlaw-2864	505	13	spectrum	spectrum	NOUN
taxlaw-2864	505	14	(	(	PUNCT
taxlaw-2864	505	15	apr	apr	PROPN
taxlaw-2864	505	16	.	.	PROPN
taxlaw-2864	505	17	2	2	NUM
taxlaw-2864	505	18	,	,	PUNCT
taxlaw-2864	505	19	2015	2015	NUM
taxlaw-2864	505	20	)	)	PUNCT
taxlaw-2864	505	21	,	,	PUNCT
taxlaw-2864	505	22	http://spectrum.ieee.org/computing/hardware/transistor-production-has-reached-astronomical-scales	http://spectrum.ieee.org/computing/hardware/transistor-production-has-reached-astronomical-scale	VERB
taxlaw-2864	505	23	[	[	X
taxlaw-2864	505	24	https://perma.cc/wu4b-tajg	https://perma.cc/wu4b-tajg	X
taxlaw-2864	505	25	]	]	X
taxlaw-2864	505	26	;	;	PUNCT
taxlaw-2864	505	27	thomas	thomas	PROPN
taxlaw-2864	505	28	l.	l.	PROPN
taxlaw-2864	505	29	friedman	friedman	PROPN
taxlaw-2864	505	30	,	,	PUNCT
taxlaw-2864	505	31	opinion	opinion	NOUN
taxlaw-2864	505	32	,	,	PUNCT
taxlaw-2864	505	33	moore	moore	PROPN
taxlaw-2864	505	34	’s	’s	PART
taxlaw-2864	505	35	law	law	NOUN
taxlaw-2864	505	36	turns	turn	VERB
taxlaw-2864	505	37	50	50	NUM
taxlaw-2864	505	38	,	,	PUNCT
taxlaw-2864	505	39	n.y	n.y	PROPN
taxlaw-2864	505	40	.	.	PROPN
taxlaw-2864	505	41	times	times	PROPN
taxlaw-2864	505	42	(	(	PUNCT
taxlaw-2864	505	43	may	may	PROPN
taxlaw-2864	505	44	13	13	NUM
taxlaw-2864	505	45	,	,	PUNCT
taxlaw-2864	505	46	2015	2015	NUM
taxlaw-2864	505	47	)	)	PUNCT
taxlaw-2864	505	48	,	,	PUNCT
taxlaw-2864	505	49	http://nyti.ms/1jgip5	http://nyti.ms/1jgip5	PUNCT
taxlaw-2864	505	50	t.	t.	PROPN
taxlaw-2864	505	51	136	136	NUM
taxlaw-2864	505	52	see	see	NOUN
taxlaw-2864	505	53	,	,	PUNCT
taxlaw-2864	505	54	e.g.	e.g.	ADV
taxlaw-2864	505	55	,	,	PUNCT
taxlaw-2864	505	56	nick	nick	PROPN
taxlaw-2864	505	57	heath	heath	PROPN
taxlaw-2864	505	58	,	,	PUNCT
taxlaw-2864	505	59	let	let	VERB
taxlaw-2864	505	60	’s	’s	NOUN
taxlaw-2864	505	61	try	try	VERB
taxlaw-2864	505	62	and	and	CCONJ
taxlaw-2864	505	63	not	not	PART
taxlaw-2864	505	64	have	have	VERB
taxlaw-2864	505	65	a	a	DET
taxlaw-2864	505	66	human	human	ADJ
taxlaw-2864	505	67	do	do	VERB
taxlaw-2864	505	68	it	it	PRON
taxlaw-2864	505	69	:	:	PUNCT
taxlaw-2864	505	70	how	how	SCONJ
taxlaw-2864	505	71	one	one	NUM
taxlaw-2864	505	72	facebook	facebook	NOUN
taxlaw-2864	505	73	techie	techie	NOUN
taxlaw-2864	505	74	can	can	AUX
taxlaw-2864	505	75	run	run	VERB
taxlaw-2864	505	76	20,000	20,000	NUM
taxlaw-2864	505	77	servers	server	NOUN
taxlaw-2864	505	78	,	,	PUNCT
taxlaw-2864	505	79	zdnet	zdnet	NOUN
taxlaw-2864	505	80	(	(	PUNCT
taxlaw-2864	505	81	2013	2013	NUM
taxlaw-2864	505	82	)	)	PUNCT
taxlaw-2864	505	83	,	,	PUNCT
taxlaw-2864	505	84	https://www.zdnet.com/article/lets-try-and-not-have-a-human-do-it-how-one-facebooktechie-can-run-20000-servers/	https://www.zdnet.com/article/lets-try-and-not-have-a-human-do-it-how-one-facebooktechie-can-run-20000-servers/	X
taxlaw-2864	506	1	[	[	X
taxlaw-2864	506	2	https://perma.cc/ml6y-kayq	https://perma.cc/ml6y-kayq	X
taxlaw-2864	506	3	]	]	X
taxlaw-2864	506	4	(	(	PUNCT
taxlaw-2864	506	5	“	"	PUNCT
taxlaw-2864	506	6	how	how	SCONJ
taxlaw-2864	506	7	many	many	ADJ
taxlaw-2864	506	8	people	people	NOUN
taxlaw-2864	506	9	does	do	AUX
taxlaw-2864	506	10	it	it	PRON
taxlaw-2864	506	11	take	take	VERB
taxlaw-2864	506	12	to	to	PART
taxlaw-2864	506	13	run	run	VERB
taxlaw-2864	506	14	20,000	20,000	NUM
taxlaw-2864	506	15	servers	server	NOUN
taxlaw-2864	506	16	?	?	PUNCT
taxlaw-2864	507	1	in	in	ADP
taxlaw-2864	507	2	the	the	DET
taxlaw-2864	507	3	case	case	NOUN
taxlaw-2864	507	4	of	of	ADP
taxlaw-2864	507	5	facebook	facebook	NOUN
taxlaw-2864	507	6	just	just	ADV
taxlaw-2864	507	7	the	the	DET
taxlaw-2864	507	8	one	one	NOUN
taxlaw-2864	507	9	.	.	PUNCT
taxlaw-2864	507	10	”	"	PUNCT
taxlaw-2864	507	11	)	)	PUNCT
taxlaw-2864	507	12	.	.	PUNCT
taxlaw-2864	508	1	137	137	NUM
taxlaw-2864	508	2	see	see	VERB
taxlaw-2864	508	3	,	,	PUNCT
taxlaw-2864	508	4	e.g.	e.g.	ADV
taxlaw-2864	508	5	,	,	PUNCT
taxlaw-2864	508	6	stephanie	stephanie	PROPN
taxlaw-2864	508	7	clifford	clifford	PROPN
taxlaw-2864	508	8	,	,	PUNCT
taxlaw-2864	508	9	u.s	u.s	PROPN
taxlaw-2864	508	10	.	.	PROPN
taxlaw-2864	508	11	textile	textile	NOUN
taxlaw-2864	508	12	plants	plant	NOUN
taxlaw-2864	508	13	return	return	VERB
taxlaw-2864	508	14	,	,	PUNCT
taxlaw-2864	508	15	with	with	ADP
taxlaw-2864	508	16	floors	floor	NOUN
taxlaw-2864	508	17	largely	largely	ADV
taxlaw-2864	508	18	empty	empty	ADJ
taxlaw-2864	508	19	of	of	ADP
taxlaw-2864	508	20	people	people	NOUN
taxlaw-2864	508	21	,	,	PUNCT
taxlaw-2864	508	22	n.y	n.y	PROPN
taxlaw-2864	508	23	.	.	PROPN
taxlaw-2864	508	24	times	times	PROPN
taxlaw-2864	508	25	(	(	PUNCT
taxlaw-2864	508	26	sept	sept	PROPN
taxlaw-2864	508	27	.	.	PROPN
taxlaw-2864	508	28	19	19	NUM
taxlaw-2864	508	29	,	,	PUNCT
taxlaw-2864	508	30	2013	2013	NUM
taxlaw-2864	508	31	)	)	PUNCT
taxlaw-2864	508	32	,	,	PUNCT
taxlaw-2864	508	33	https://www.nytimes.com/2013/09/20/business/us-textile-factoriesreturn.html?pagewanted=all&_r=0	https://www.nytimes.com/2013/09/20/business/us-textile-factoriesreturn.html?pagewanted=all&_r=0	PROPN
taxlaw-2864	508	34	(	(	PUNCT
taxlaw-2864	508	35	explaining	explain	VERB
taxlaw-2864	508	36	how	how	SCONJ
taxlaw-2864	508	37	a	a	DET
taxlaw-2864	508	38	factory	factory	NOUN
taxlaw-2864	508	39	that	that	PRON
taxlaw-2864	508	40	once	once	ADV
taxlaw-2864	508	41	employed	employ	VERB
taxlaw-2864	508	42	2,000	2,000	NUM
taxlaw-2864	508	43	employees	employee	NOUN
taxlaw-2864	508	44	can	can	AUX
taxlaw-2864	508	45	easily	easily	ADV
taxlaw-2864	508	46	manage	manage	VERB
taxlaw-2864	508	47	now	now	ADV
taxlaw-2864	508	48	with	with	ADP
taxlaw-2864	508	49	just	just	ADV
taxlaw-2864	508	50	140	140	NUM
taxlaw-2864	508	51	employees	employee	NOUN
taxlaw-2864	508	52	)	)	PUNCT
taxlaw-2864	508	53	;	;	PUNCT
taxlaw-2864	509	1	wade	wade	PROPN
taxlaw-2864	509	2	roush	roush	PROPN
taxlaw-2864	509	3	,	,	PUNCT
taxlaw-2864	509	4	hamburgers	hamburger	NOUN
taxlaw-2864	509	5	,	,	PUNCT
taxlaw-2864	509	6	coffee	coffee	NOUN
taxlaw-2864	509	7	,	,	PUNCT
taxlaw-2864	509	8	guitars	guitar	NOUN
taxlaw-2864	509	9	,	,	PUNCT
taxlaw-2864	509	10	and	and	CCONJ
taxlaw-2864	509	11	cars	car	NOUN
taxlaw-2864	509	12	:	:	PUNCT
taxlaw-2864	509	13	a	a	DET
taxlaw-2864	509	14	report	report	NOUN
taxlaw-2864	509	15	from	from	ADP
taxlaw-2864	509	16	lemnos	lemnos	PROPN
taxlaw-2864	509	17	labs	lab	NOUN
taxlaw-2864	509	18	,	,	PUNCT
taxlaw-2864	509	19	xconomy	xconomy	PROPN
taxlaw-2864	509	20	(	(	PUNCT
taxlaw-2864	509	21	june	june	PROPN
taxlaw-2864	509	22	12	12	NUM
taxlaw-2864	509	23	,	,	PUNCT
taxlaw-2864	509	24	2012	2012	NUM
taxlaw-2864	509	25	)	)	PUNCT
taxlaw-2864	509	26	,	,	PUNCT
taxlaw-2864	509	27	http://www.xconomy.com/san-francisco/2012/06/12/hamburgers-coffee-guitars-andcars-a-report-from-lemnos-labs/	http://www.xconomy.com/san-francisco/2012/06/12/hamburgers-coffee-guitars-andcars-a-report-from-lemnos-labs/	NOUN
taxlaw-2864	509	28	#	#	NOUN
taxlaw-2864	510	1	[	[	X
taxlaw-2864	510	2	https://perma.cc/s4td-4rw6	https://perma.cc/s4td-4rw6	X
taxlaw-2864	510	3	]	]	X
taxlaw-2864	510	4	(	(	PUNCT
taxlaw-2864	510	5	“	"	PUNCT
taxlaw-2864	510	6	‘	'	PUNCT
taxlaw-2864	510	7	our	our	PRON
taxlaw-2864	510	8	device	device	NOUN
taxlaw-2864	510	9	is	be	AUX
taxlaw-2864	510	10	n’t	not	PART
taxlaw-2864	510	11	meant	mean	VERB
taxlaw-2864	510	12	to	to	PART
taxlaw-2864	510	13	make	make	VERB
taxlaw-2864	510	14	employees	employee	NOUN
taxlaw-2864	510	15	more	more	ADV
taxlaw-2864	510	16	efficient	efficient	ADJ
taxlaw-2864	510	17	,	,	PUNCT
taxlaw-2864	510	18	’	'	PUNCT
taxlaw-2864	510	19	said	say	VERB
taxlaw-2864	510	20	co	co	NOUN
taxlaw-2864	510	21	-	-	NOUN
taxlaw-2864	510	22	founder	founder	NOUN
taxlaw-2864	510	23	alexandros	alexandros	PROPN
taxlaw-2864	510	24	vardakostas	vardakosta	NOUN
taxlaw-2864	510	25	.	.	PUNCT
taxlaw-2864	511	1	‘	'	PUNCT
taxlaw-2864	511	2	it	it	PRON
taxlaw-2864	511	3	’s	’s	AUX
taxlaw-2864	511	4	meant	mean	VERB
taxlaw-2864	511	5	to	to	PART
taxlaw-2864	511	6	completely	completely	ADV
taxlaw-2864	511	7	obviate	obviate	VERB
taxlaw-2864	511	8	them	they	PRON
taxlaw-2864	511	9	.	.	PUNCT
taxlaw-2864	511	10	’	'	PUNCT
taxlaw-2864	511	11	”	"	PUNCT
taxlaw-2864	511	12	)	)	PUNCT
taxlaw-2864	511	13	.	.	PUNCT
taxlaw-2864	512	1	138	138	NUM
taxlaw-2864	512	2	james	james	PROPN
taxlaw-2864	512	3	vincent	vincent	PROPN
taxlaw-2864	512	4	,	,	PUNCT
taxlaw-2864	512	5	robots	robot	NOUN
taxlaw-2864	512	6	do	do	AUX
taxlaw-2864	512	7	destroy	destroy	VERB
taxlaw-2864	512	8	jobs	job	NOUN
taxlaw-2864	512	9	and	and	CCONJ
taxlaw-2864	512	10	lower	low	ADJ
taxlaw-2864	512	11	wages	wage	NOUN
taxlaw-2864	512	12	,	,	PUNCT
taxlaw-2864	512	13	says	say	VERB
taxlaw-2864	512	14	new	new	ADJ
taxlaw-2864	512	15	study	study	NOUN
taxlaw-2864	512	16	,	,	PUNCT
taxlaw-2864	512	17	the	the	DET
taxlaw-2864	512	18	verge	verge	NOUN
taxlaw-2864	512	19	(	(	PUNCT
taxlaw-2864	512	20	mar	mar	PROPN
taxlaw-2864	512	21	.	.	PROPN
taxlaw-2864	512	22	28	28	NUM
taxlaw-2864	512	23	,	,	PUNCT
taxlaw-2864	512	24	2017	2017	NUM
taxlaw-2864	512	25	)	)	PUNCT
taxlaw-2864	512	26	,	,	PUNCT
taxlaw-2864	512	27	https://www.theverge.com/2017/3/28/15086576/robot-jobs-automation-unemployent-us-labor-market	https://www.theverge.com/2017/3/28/15086576/robot-jobs-automation-unemployent-us-labor-market	PUNCT
taxlaw-2864	513	1	[	[	X
taxlaw-2864	513	2	https://perma.cc/c3qk-2v67	https://perma.cc/c3qk-2v67	X
taxlaw-2864	513	3	]	]	PUNCT
taxlaw-2864	513	4	.	.	PUNCT
taxlaw-2864	514	1	(	(	PUNCT
taxlaw-2864	514	2	“	"	PUNCT
taxlaw-2864	514	3	[	[	X
taxlaw-2864	514	4	the	the	DET
taxlaw-2864	514	5	study	study	NOUN
taxlaw-2864	514	6	]	]	PUNCT
taxlaw-2864	514	7	found	find	VERB
taxlaw-2864	514	8	that	that	SCONJ
taxlaw-2864	514	9	each	each	DET
taxlaw-2864	514	10	new	new	ADJ
taxlaw-2864	514	11	robot	robot	NOUN
taxlaw-2864	514	12	added	add	VERB
taxlaw-2864	514	13	to	to	ADP
taxlaw-2864	514	14	the	the	DET
taxlaw-2864	514	15	workforce	workforce	NOUN
taxlaw-2864	514	16	meant	mean	VERB
taxlaw-2864	514	17	the	the	DET
taxlaw-2864	514	18	loss	loss	NOUN
taxlaw-2864	514	19	of	of	ADP
taxlaw-2864	514	20	between	between	ADP
taxlaw-2864	514	21	3	3	NUM
taxlaw-2864	514	22	and	and	CCONJ
taxlaw-2864	514	23	5.6	5.6	NUM
taxlaw-2864	514	24	jobs	job	NOUN
taxlaw-2864	514	25	in	in	ADP
taxlaw-2864	514	26	the	the	DET
taxlaw-2864	514	27	local	local	ADJ
taxlaw-2864	514	28	commuting	commuting	NOUN
taxlaw-2864	514	29	area	area	NOUN
taxlaw-2864	514	30	.	.	PUNCT
taxlaw-2864	515	1	meanwhile	meanwhile	ADV
taxlaw-2864	515	2	,	,	PUNCT
taxlaw-2864	515	3	for	for	ADP
taxlaw-2864	515	4	each	each	DET
taxlaw-2864	515	5	new	new	ADJ
taxlaw-2864	515	6	robot	robot	NOUN
taxlaw-2864	515	7	added	add	VERB
taxlaw-2864	515	8	per	per	ADP
taxlaw-2864	515	9	1,000	1,000	NUM
taxlaw-2864	515	10	workers	worker	NOUN
taxlaw-2864	515	11	,	,	PUNCT
taxlaw-2864	515	12	wages	wage	NOUN
taxlaw-2864	515	13	in	in	ADP
taxlaw-2864	515	14	the	the	DET
taxlaw-2864	515	15	surrounding	surround	VERB
taxlaw-2864	515	16	area	area	NOUN
taxlaw-2864	515	17	would	would	AUX
taxlaw-2864	515	18	fall	fall	VERB
taxlaw-2864	515	19	between	between	ADP
taxlaw-2864	515	20	0.25	0.25	NUM
taxlaw-2864	515	21	and	and	CCONJ
taxlaw-2864	515	22	0.5	0.5	NUM
taxlaw-2864	515	23	percent	percent	NOUN
taxlaw-2864	515	24	.	.	PUNCT
taxlaw-2864	515	25	”	"	PUNCT
taxlaw-2864	515	26	)	)	PUNCT
taxlaw-2864	515	27	.	.	PUNCT
taxlaw-2864	516	1	139	139	NUM
taxlaw-2864	516	2	calum	calum	PROPN
taxlaw-2864	516	3	mcclelland	mcclelland	PROPN
taxlaw-2864	516	4	,	,	PUNCT
taxlaw-2864	516	5	the	the	DET
taxlaw-2864	516	6	impact	impact	NOUN
taxlaw-2864	516	7	of	of	ADP
taxlaw-2864	516	8	artificial	artificial	ADJ
taxlaw-2864	516	9	intelligence	intelligence	NOUN
taxlaw-2864	516	10	–	–	PUNCT
taxlaw-2864	516	11	widespread	widespread	ADJ
taxlaw-2864	516	12	job	job	NOUN
taxlaw-2864	516	13	losses	loss	NOUN
taxlaw-2864	516	14	,	,	PUNCT
taxlaw-2864	516	15	iot	iot	NOUN
taxlaw-2864	516	16	for	for	ADP
taxlaw-2864	516	17	all	all	PRON
taxlaw-2864	516	18	(	(	PUNCT
taxlaw-2864	516	19	aug	aug	PROPN
taxlaw-2864	516	20	.	.	PROPN
taxlaw-2864	516	21	17	17	NUM
taxlaw-2864	516	22	,	,	PUNCT
taxlaw-2864	516	23	2018	2018	NUM
taxlaw-2864	516	24	)	)	PUNCT
taxlaw-2864	516	25	,	,	PUNCT
taxlaw-2864	516	26	https://www.iotforall.com/impact-of-artificial-intelligence-job-losses/	https://www.iotforall.com/impact-of-artificial-intelligence-job-losses/	PROPN
taxlaw-2864	516	27	[	[	X
taxlaw-2864	516	28	https://perma.cc/5s8k-52m4	https://perma.cc/5s8k-52m4	X
taxlaw-2864	516	29	]	]	X
taxlaw-2864	516	30	(	(	PUNCT
taxlaw-2864	516	31	“	"	PUNCT
taxlaw-2864	516	32	a	a	DET
taxlaw-2864	516	33	two	two	NUM
taxlaw-2864	516	34	-	-	PUNCT
taxlaw-2864	516	35	year	year	NOUN
taxlaw-2864	516	36	study	study	NOUN
taxlaw-2864	516	37	from	from	ADP
taxlaw-2864	516	38	mckinsey	mckinsey	PROPN
taxlaw-2864	516	39	global	global	PROPN
taxlaw-2864	516	40	institute	institute	PROPN
taxlaw-2864	516	41	suggests	suggest	VERB
taxlaw-2864	516	42	that	that	SCONJ
taxlaw-2864	516	43	by	by	ADP
taxlaw-2864	516	44	2030	2030	NUM
taxlaw-2864	516	45	,	,	PUNCT
taxlaw-2864	516	46	intelligent	intelligent	ADJ
taxlaw-2864	516	47	agents	agent	NOUN
taxlaw-2864	516	48	and	and	CCONJ
taxlaw-2864	516	49	robots	robot	NOUN
taxlaw-2864	516	50	could	could	AUX
taxlaw-2864	516	51	eliminate	eliminate	VERB
taxlaw-2864	516	52	as	as	ADV
taxlaw-2864	516	53	much	much	ADJ
taxlaw-2864	516	54	as	as	ADP
taxlaw-2864	516	55	30	30	NUM
taxlaw-2864	516	56	percent	percent	NOUN
taxlaw-2864	516	57	of	of	ADP
taxlaw-2864	516	58	the	the	DET
taxlaw-2864	516	59	world	world	NOUN
taxlaw-2864	516	60	’s	’s	PART
taxlaw-2864	516	61	human	human	ADJ
taxlaw-2864	516	62	labor	labor	NOUN
taxlaw-2864	516	63	,	,	PUNCT
taxlaw-2864	516	64	displacing	displace	VERB
taxlaw-2864	516	65	the	the	DET
taxlaw-2864	516	66	jobs	job	NOUN
taxlaw-2864	516	67	of	of	ADP
taxlaw-2864	516	68	as	as	ADV
taxlaw-2864	516	69	many	many	ADJ
taxlaw-2864	516	70	as	as	ADP
taxlaw-2864	516	71	800	800	NUM
taxlaw-2864	516	72	million	million	NUM
taxlaw-2864	516	73	people	people	NOUN
taxlaw-2864	516	74	.	.	PUNCT
taxlaw-2864	516	75	”	"	PUNCT
taxlaw-2864	516	76	)	)	PUNCT
taxlaw-2864	516	77	.	.	PUNCT
taxlaw-2864	517	1	140	140	NUM
taxlaw-2864	517	2	see	see	VERB
taxlaw-2864	517	3	ruchir	ruchir	PROPN
taxlaw-2864	517	4	sharma	sharma	PROPN
taxlaw-2864	517	5	,	,	PUNCT
taxlaw-2864	517	6	no	no	INTJ
taxlaw-2864	517	7	,	,	PUNCT
taxlaw-2864	517	8	that	that	DET
taxlaw-2864	517	9	robot	robot	NOUN
taxlaw-2864	517	10	will	will	AUX
taxlaw-2864	517	11	not	not	PART
taxlaw-2864	517	12	steal	steal	VERB
taxlaw-2864	517	13	your	your	PRON
taxlaw-2864	517	14	job	job	NOUN
taxlaw-2864	517	15	,	,	PUNCT
taxlaw-2864	517	16	n.y	n.y	PROPN
taxlaw-2864	517	17	.	.	PROPN
taxlaw-2864	517	18	times	times	PROPN
taxlaw-2864	517	19	(	(	PUNCT
taxlaw-2864	517	20	oct	oct	PROPN
taxlaw-2864	517	21	.	.	PROPN
taxlaw-2864	517	22	7	7	NUM
taxlaw-2864	517	23	,	,	PUNCT
taxlaw-2864	517	24	2017	2017	NUM
taxlaw-2864	517	25	)	)	PUNCT
taxlaw-2864	517	26	,	,	PUNCT
taxlaw-2864	517	27	https://www.nytimes.com/2017/10/07/opinion/sunday/no-that-robot-will-not-steal-your-job.html	https://www.nytimes.com/2017/10/07/opinion/sunday/no-that-robot-will-not-steal-your-job.html	PROPN
taxlaw-2864	517	28	(	(	PUNCT
taxlaw-2864	517	29	“	"	PUNCT
taxlaw-2864	517	30	if	if	SCONJ
taxlaw-2864	517	31	robots	robot	NOUN
taxlaw-2864	517	32	threatened	threaten	VERB
taxlaw-2864	517	33	human	human	ADJ
taxlaw-2864	517	34	labor	labor	NOUN
taxlaw-2864	517	35	,	,	PUNCT
taxlaw-2864	517	36	human	human	ADJ
taxlaw-2864	517	37	joblessness	joblessness	NOUN
taxlaw-2864	517	38	would	would	AUX
taxlaw-2864	517	39	be	be	AUX
taxlaw-2864	517	40	growing	grow	VERB
taxlaw-2864	517	41	.	.	PUNCT
taxlaw-2864	518	1	but	but	CCONJ
taxlaw-2864	518	2	it	it	PRON
taxlaw-2864	518	3	’s	’	VERB
taxlaw-2864	518	4	not	not	PART
taxlaw-2864	518	5	.	.	PUNCT
taxlaw-2864	519	1	in	in	ADP
taxlaw-2864	519	2	fact	fact	NOUN
taxlaw-2864	519	3	,	,	PUNCT
taxlaw-2864	519	4	since	since	SCONJ
taxlaw-2864	519	5	2008	2008	NUM
taxlaw-2864	519	6	,	,	PUNCT
taxlaw-2864	519	7	job	job	NOUN
taxlaw-2864	519	8	growth	growth	NOUN
taxlaw-2864	519	9	has	have	AUX
taxlaw-2864	519	10	been	be	AUX
taxlaw-2864	519	11	strongest	strong	ADJ
taxlaw-2864	519	12	in	in	ADP
taxlaw-2864	519	13	countries	country	NOUN
taxlaw-2864	519	14	like	like	ADP
taxlaw-2864	519	15	germany	germany	PROPN
taxlaw-2864	519	16	and	and	CCONJ
taxlaw-2864	519	17	japan	japan	PROPN
taxlaw-2864	519	18	,	,	PUNCT
taxlaw-2864	519	19	which	which	PRON
taxlaw-2864	519	20	deploy	deploy	VERB
taxlaw-2864	519	21	the	the	DET
taxlaw-2864	519	22	most	most	ADJ
taxlaw-2864	519	23	robots	robot	NOUN
taxlaw-2864	519	24	.	.	PUNCT
taxlaw-2864	519	25	”	"	PUNCT
taxlaw-2864	519	26	)	)	PUNCT
taxlaw-2864	519	27	;	;	PUNCT
taxlaw-2864	519	28	katie	katie	PROPN
taxlaw-2864	519	29	allen	allen	PROPN
taxlaw-2864	519	30	,	,	PUNCT
taxlaw-2864	519	31	technology	technology	NOUN
taxlaw-2864	519	32	has	have	AUX
taxlaw-2864	519	33	created	create	VERB
taxlaw-2864	519	34	more	more	ADJ
taxlaw-2864	519	35	jobs	job	NOUN
taxlaw-2864	519	36	than	than	SCONJ
taxlaw-2864	519	37	it	it	PRON
taxlaw-2864	519	38	has	have	AUX
taxlaw-2864	519	39	destroyed	destroy	VERB
taxlaw-2864	519	40	,	,	PUNCT
taxlaw-2864	519	41	says	say	VERB
taxlaw-2864	519	42	140	140	NUM
taxlaw-2864	519	43	years	year	NOUN
taxlaw-2864	519	44	of	of	ADP
taxlaw-2864	519	45	data	datum	NOUN
taxlaw-2864	519	46	,	,	PUNCT
taxlaw-2864	519	47	guardian	guardian	NOUN
taxlaw-2864	519	48	(	(	PUNCT
taxlaw-2864	519	49	aug	aug	PROPN
taxlaw-2864	519	50	.	.	PROPN
taxlaw-2864	519	51	18	18	NUM
taxlaw-2864	519	52	,	,	PUNCT
taxlaw-2864	519	53	2015	2015	NUM
taxlaw-2864	519	54	)	)	PUNCT
taxlaw-2864	519	55	,	,	PUNCT
taxlaw-2864	519	56	https://www.theguardian.com/business/2015/aug/17/technology-created-more-jobs-than-destroyed-140-years-datacensus	https://www.theguardian.com/business/2015/aug/17/technology-created-more-jobs-than-destroyed-140-years-datacensus	PROPN
taxlaw-2864	520	1	[	[	X
taxlaw-2864	520	2	https://perma.cc/q8qy-j42u	https://perma.cc/q8qy-j42u	X
taxlaw-2864	520	3	]	]	X
taxlaw-2864	520	4	(	(	PUNCT
taxlaw-2864	520	5	“	"	PUNCT
taxlaw-2864	520	6	study	study	NOUN
taxlaw-2864	520	7	of	of	ADP
taxlaw-2864	520	8	census	census	NOUN
taxlaw-2864	520	9	results	result	NOUN
taxlaw-2864	520	10	in	in	ADP
taxlaw-2864	520	11	england	england	PROPN
taxlaw-2864	520	12	and	and	CCONJ
taxlaw-2864	520	13	wales	wales	PROPN
taxlaw-2864	520	14	since	since	SCONJ
taxlaw-2864	520	15	1871	1871	NUM
taxlaw-2864	520	16	finds	find	VERB
taxlaw-2864	520	17	rise	rise	NOUN
taxlaw-2864	520	18	of	of	ADP
taxlaw-2864	520	19	machines	machine	NOUN
taxlaw-2864	520	20	has	have	AUX
taxlaw-2864	520	21	been	be	AUX
taxlaw-2864	520	22	a	a	DET
taxlaw-2864	520	23	job	job	NOUN
taxlaw-2864	520	24	creator	creator	NOUN
taxlaw-2864	520	25	rather	rather	ADV
taxlaw-2864	520	26	than	than	ADP
taxlaw-2864	520	27	making	make	VERB
taxlaw-2864	520	28	working	work	VERB
taxlaw-2864	520	29	humans	human	NOUN
taxlaw-2864	520	30	obsolete	obsolete	ADJ
taxlaw-2864	520	31	.	.	PUNCT
taxlaw-2864	520	32	”	"	PUNCT
taxlaw-2864	520	33	)	)	PUNCT
taxlaw-2864	520	34	.	.	PUNCT
taxlaw-2864	521	1	https://www.mooreslaw.org/	https://www.mooreslaw.org/	PROPN
taxlaw-2864	522	1	https://www.theverge.com/2017/3/28/15086576/robot-jobs-automation-unemployent-us-labor-market	https://www.theverge.com/2017/3/28/15086576/robot-jobs-automation-unemployent-us-labor-market	ADJ
taxlaw-2864	522	2	22	22	NUM
taxlaw-2864	523	1	[	[	X
taxlaw-2864	523	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	523	3	columbia	columbia	PROPN
taxlaw-2864	523	4	journal	journal	PROPN
taxlaw-2864	523	5	of	of	ADP
taxlaw-2864	523	6	tax	tax	NOUN
taxlaw-2864	523	7	law	law	NOUN
taxlaw-2864	523	8	advancement	advancement	NOUN
taxlaw-2864	523	9	surpasses	surpass	VERB
taxlaw-2864	523	10	what	what	PRON
taxlaw-2864	523	11	we	we	PRON
taxlaw-2864	523	12	have	have	AUX
taxlaw-2864	523	13	experienced	experience	VERB
taxlaw-2864	523	14	in	in	ADP
taxlaw-2864	523	15	the	the	DET
taxlaw-2864	523	16	past	past	NOUN
taxlaw-2864	523	17	.	.	PUNCT
taxlaw-2864	524	1	computers	computer	NOUN
taxlaw-2864	524	2	can	can	AUX
taxlaw-2864	524	3	accomplish	accomplish	VERB
taxlaw-2864	524	4	exponentially	exponentially	ADV
taxlaw-2864	524	5	more	more	ADV
taxlaw-2864	524	6	than	than	SCONJ
taxlaw-2864	524	7	they	they	PRON
taxlaw-2864	524	8	could	could	AUX
taxlaw-2864	524	9	historically	historically	ADV
taxlaw-2864	524	10	and	and	CCONJ
taxlaw-2864	524	11	at	at	ADP
taxlaw-2864	524	12	a	a	DET
taxlaw-2864	524	13	cheaper	cheap	ADJ
taxlaw-2864	524	14	cost	cost	NOUN
taxlaw-2864	524	15	than	than	ADP
taxlaw-2864	524	16	ever	ever	ADV
taxlaw-2864	524	17	before.141	before.141	ADJ
taxlaw-2864	524	18	even	even	ADV
taxlaw-2864	524	19	under	under	ADP
taxlaw-2864	524	20	a	a	DET
taxlaw-2864	524	21	more	more	ADV
taxlaw-2864	524	22	optimistic	optimistic	ADJ
taxlaw-2864	524	23	view	view	NOUN
taxlaw-2864	524	24	—	—	PUNCT
taxlaw-2864	524	25	i.e.	i.e.	X
taxlaw-2864	524	26	,	,	PUNCT
taxlaw-2864	524	27	that	that	SCONJ
taxlaw-2864	524	28	new	new	ADJ
taxlaw-2864	524	29	jobs	job	NOUN
taxlaw-2864	524	30	will	will	AUX
taxlaw-2864	524	31	eventually	eventually	ADV
taxlaw-2864	524	32	emerge	emerge	VERB
taxlaw-2864	524	33	to	to	PART
taxlaw-2864	524	34	replace	replace	VERB
taxlaw-2864	524	35	the	the	DET
taxlaw-2864	524	36	ones	one	NOUN
taxlaw-2864	524	37	that	that	PRON
taxlaw-2864	524	38	are	be	AUX
taxlaw-2864	524	39	lost	lose	VERB
taxlaw-2864	524	40	—	—	PUNCT
taxlaw-2864	524	41	the	the	DET
taxlaw-2864	524	42	labor	labor	NOUN
taxlaw-2864	524	43	market	market	NOUN
taxlaw-2864	524	44	is	be	AUX
taxlaw-2864	524	45	still	still	ADV
taxlaw-2864	524	46	likely	likely	ADJ
taxlaw-2864	524	47	to	to	PART
taxlaw-2864	524	48	experience	experience	VERB
taxlaw-2864	524	49	significant	significant	ADJ
taxlaw-2864	524	50	disruptions	disruption	NOUN
taxlaw-2864	524	51	in	in	ADP
taxlaw-2864	524	52	the	the	DET
taxlaw-2864	524	53	short	short	ADJ
taxlaw-2864	524	54	term.142	term.142	PROPN
taxlaw-2864	524	55	the	the	DET
taxlaw-2864	524	56	ubiquity	ubiquity	NOUN
taxlaw-2864	524	57	of	of	ADP
taxlaw-2864	524	58	technological	technological	ADJ
taxlaw-2864	524	59	advances	advance	NOUN
taxlaw-2864	524	60	and	and	CCONJ
taxlaw-2864	524	61	their	their	PRON
taxlaw-2864	524	62	effects	effect	NOUN
taxlaw-2864	524	63	on	on	ADP
taxlaw-2864	524	64	the	the	DET
taxlaw-2864	524	65	labor	labor	NOUN
taxlaw-2864	524	66	market	market	NOUN
taxlaw-2864	524	67	can	can	AUX
taxlaw-2864	524	68	be	be	AUX
taxlaw-2864	524	69	categorized	categorize	VERB
taxlaw-2864	524	70	into	into	ADP
taxlaw-2864	524	71	two	two	NUM
taxlaw-2864	524	72	general	general	ADJ
taxlaw-2864	524	73	baskets	basket	NOUN
taxlaw-2864	524	74	:	:	PUNCT
taxlaw-2864	524	75	(	(	PUNCT
taxlaw-2864	524	76	1	1	X
taxlaw-2864	524	77	)	)	PUNCT
taxlaw-2864	524	78	physical	physical	ADJ
taxlaw-2864	524	79	labor	labor	NOUN
taxlaw-2864	524	80	and	and	CCONJ
taxlaw-2864	524	81	(	(	PUNCT
taxlaw-2864	524	82	2	2	X
taxlaw-2864	524	83	)	)	PUNCT
taxlaw-2864	524	84	intellectual	intellectual	ADJ
taxlaw-2864	524	85	labor	labor	NOUN
taxlaw-2864	524	86	.	.	PUNCT
taxlaw-2864	525	1	below	below	ADV
taxlaw-2864	525	2	is	be	AUX
taxlaw-2864	525	3	a	a	DET
taxlaw-2864	525	4	short	short	ADJ
taxlaw-2864	525	5	exposition	exposition	NOUN
taxlaw-2864	525	6	of	of	ADP
taxlaw-2864	525	7	each	each	PRON
taxlaw-2864	525	8	.	.	PUNCT
taxlaw-2864	526	1	1	1	X
taxlaw-2864	526	2	.	.	X
taxlaw-2864	526	3	physical	physical	ADJ
taxlaw-2864	526	4	labor	labor	NOUN
taxlaw-2864	526	5	for	for	ADP
taxlaw-2864	526	6	most	most	ADJ
taxlaw-2864	526	7	of	of	ADP
taxlaw-2864	526	8	human	human	ADJ
taxlaw-2864	526	9	civilization	civilization	NOUN
taxlaw-2864	526	10	,	,	PUNCT
taxlaw-2864	526	11	production	production	NOUN
taxlaw-2864	526	12	of	of	ADP
taxlaw-2864	526	13	food	food	NOUN
taxlaw-2864	526	14	,	,	PUNCT
taxlaw-2864	526	15	shelter	shelter	NOUN
taxlaw-2864	526	16	,	,	PUNCT
taxlaw-2864	526	17	and	and	CCONJ
taxlaw-2864	526	18	clothing	clothing	NOUN
taxlaw-2864	526	19	required	require	VERB
taxlaw-2864	526	20	an	an	DET
taxlaw-2864	526	21	intense	intense	ADJ
taxlaw-2864	526	22	amount	amount	NOUN
taxlaw-2864	526	23	of	of	ADP
taxlaw-2864	526	24	physical	physical	ADJ
taxlaw-2864	526	25	labor	labor	NOUN
taxlaw-2864	526	26	:	:	PUNCT
taxlaw-2864	526	27	fields	field	NOUN
taxlaw-2864	526	28	and	and	CCONJ
taxlaw-2864	526	29	domesticated	domesticate	VERB
taxlaw-2864	526	30	animals	animal	NOUN
taxlaw-2864	526	31	had	have	VERB
taxlaw-2864	526	32	to	to	PART
taxlaw-2864	526	33	be	be	AUX
taxlaw-2864	526	34	planted	plant	VERB
taxlaw-2864	526	35	and	and	CCONJ
taxlaw-2864	526	36	tended	tend	VERB
taxlaw-2864	526	37	to	to	ADP
taxlaw-2864	526	38	,	,	PUNCT
taxlaw-2864	526	39	respectively	respectively	ADV
taxlaw-2864	526	40	;	;	PUNCT
taxlaw-2864	526	41	wood	wood	NOUN
taxlaw-2864	526	42	,	,	PUNCT
taxlaw-2864	526	43	stones	stone	NOUN
taxlaw-2864	526	44	,	,	PUNCT
taxlaw-2864	526	45	and	and	CCONJ
taxlaw-2864	526	46	bricks	brick	NOUN
taxlaw-2864	526	47	had	have	VERB
taxlaw-2864	526	48	to	to	PART
taxlaw-2864	526	49	be	be	AUX
taxlaw-2864	526	50	gathered	gather	VERB
taxlaw-2864	526	51	and	and	CCONJ
taxlaw-2864	526	52	then	then	ADV
taxlaw-2864	526	53	nailed	nail	VERB
taxlaw-2864	526	54	or	or	CCONJ
taxlaw-2864	526	55	laid	lay	VERB
taxlaw-2864	526	56	and	and	CCONJ
taxlaw-2864	526	57	mortared	mortar	VERB
taxlaw-2864	526	58	;	;	PUNCT
taxlaw-2864	526	59	and	and	CCONJ
taxlaw-2864	526	60	cotton	cotton	NOUN
taxlaw-2864	526	61	,	,	PUNCT
taxlaw-2864	526	62	silk	silk	NOUN
taxlaw-2864	526	63	,	,	PUNCT
taxlaw-2864	526	64	and	and	CCONJ
taxlaw-2864	526	65	skins	skin	NOUN
taxlaw-2864	526	66	had	have	VERB
taxlaw-2864	526	67	to	to	PART
taxlaw-2864	526	68	be	be	AUX
taxlaw-2864	526	69	harvested	harvest	VERB
taxlaw-2864	526	70	,	,	PUNCT
taxlaw-2864	526	71	carded	carded	ADJ
taxlaw-2864	526	72	,	,	PUNCT
taxlaw-2864	526	73	and	and	CCONJ
taxlaw-2864	526	74	tanned	tan	VERB
taxlaw-2864	526	75	,	,	PUNCT
taxlaw-2864	526	76	respectively	respectively	ADV
taxlaw-2864	526	77	.	.	PUNCT
taxlaw-2864	527	1	this	this	DET
taxlaw-2864	527	2	physical	physical	ADJ
taxlaw-2864	527	3	labor	labor	NOUN
taxlaw-2864	527	4	was	be	AUX
taxlaw-2864	527	5	all	all	ADV
taxlaw-2864	527	6	-	-	PUNCT
taxlaw-2864	527	7	consuming	consume	VERB
taxlaw-2864	527	8	and	and	CCONJ
taxlaw-2864	527	9	,	,	PUNCT
taxlaw-2864	527	10	in	in	ADP
taxlaw-2864	527	11	the	the	DET
taxlaw-2864	527	12	never	never	ADV
taxlaw-2864	527	13	-	-	PUNCT
taxlaw-2864	527	14	ending	end	VERB
taxlaw-2864	527	15	search	search	NOUN
taxlaw-2864	527	16	for	for	ADP
taxlaw-2864	527	17	more	more	ADV
taxlaw-2864	527	18	able	able	ADJ
taxlaw-2864	527	19	hands	hand	NOUN
taxlaw-2864	527	20	,	,	PUNCT
taxlaw-2864	527	21	was	be	AUX
taxlaw-2864	527	22	a	a	DET
taxlaw-2864	527	23	major	major	ADJ
taxlaw-2864	527	24	factor	factor	NOUN
taxlaw-2864	527	25	in	in	ADP
taxlaw-2864	527	26	universally	universally	ADV
taxlaw-2864	527	27	high	high	ADJ
taxlaw-2864	527	28	birth	birth	NOUN
taxlaw-2864	527	29	rates.143	rates.143	NOUN
taxlaw-2864	527	30	for	for	ADP
taxlaw-2864	527	31	many	many	ADJ
taxlaw-2864	527	32	millennia	millennium	NOUN
taxlaw-2864	527	33	,	,	PUNCT
taxlaw-2864	527	34	physical	physical	ADJ
taxlaw-2864	527	35	labor	labor	NOUN
taxlaw-2864	527	36	remained	remain	VERB
taxlaw-2864	527	37	a	a	DET
taxlaw-2864	527	38	staple	staple	NOUN
taxlaw-2864	527	39	in	in	ADP
taxlaw-2864	527	40	people	people	NOUN
taxlaw-2864	527	41	’s	’s	PART
taxlaw-2864	527	42	lives	life	NOUN
taxlaw-2864	527	43	.	.	PUNCT
taxlaw-2864	528	1	only	only	ADV
taxlaw-2864	528	2	after	after	SCONJ
taxlaw-2864	528	3	the	the	DET
taxlaw-2864	528	4	industrial	industrial	ADJ
taxlaw-2864	528	5	revolution	revolution	NOUN
taxlaw-2864	528	6	began	begin	VERB
taxlaw-2864	528	7	to	to	PART
taxlaw-2864	528	8	hit	hit	VERB
taxlaw-2864	528	9	its	its	PRON
taxlaw-2864	528	10	full	full	ADJ
taxlaw-2864	528	11	stride	stride	NOUN
taxlaw-2864	528	12	did	do	AUX
taxlaw-2864	528	13	technology	technology	NOUN
taxlaw-2864	528	14	alleviate	alleviate	VERB
taxlaw-2864	528	15	some	some	PRON
taxlaw-2864	528	16	of	of	ADP
taxlaw-2864	528	17	the	the	DET
taxlaw-2864	528	18	physical	physical	ADJ
taxlaw-2864	528	19	drudgeries	drudgery	NOUN
taxlaw-2864	528	20	associated	associate	VERB
taxlaw-2864	528	21	with	with	ADP
taxlaw-2864	528	22	daily	daily	ADJ
taxlaw-2864	528	23	existence	existence	NOUN
taxlaw-2864	528	24	.	.	PUNCT
taxlaw-2864	529	1	while	while	SCONJ
taxlaw-2864	529	2	there	there	PRON
taxlaw-2864	529	3	are	be	VERB
taxlaw-2864	529	4	many	many	ADJ
taxlaw-2864	529	5	examples	example	NOUN
taxlaw-2864	529	6	of	of	ADP
taxlaw-2864	529	7	technological	technological	ADJ
taxlaw-2864	529	8	innovations	innovation	NOUN
taxlaw-2864	529	9	that	that	PRON
taxlaw-2864	529	10	played	play	VERB
taxlaw-2864	529	11	transformative	transformative	ADJ
taxlaw-2864	529	12	roles	role	NOUN
taxlaw-2864	529	13	during	during	ADP
taxlaw-2864	529	14	the	the	DET
taxlaw-2864	529	15	industrial	industrial	ADJ
taxlaw-2864	529	16	revolution	revolution	NOUN
taxlaw-2864	529	17	,	,	PUNCT
taxlaw-2864	529	18	two	two	NUM
taxlaw-2864	529	19	stand	stand	VERB
taxlaw-2864	529	20	out	out	ADP
taxlaw-2864	529	21	:	:	PUNCT
taxlaw-2864	529	22	the	the	DET
taxlaw-2864	529	23	assembly	assembly	NOUN
taxlaw-2864	529	24	line	line	NOUN
taxlaw-2864	529	25	and	and	CCONJ
taxlaw-2864	529	26	the	the	DET
taxlaw-2864	529	27	combustible	combustible	ADJ
taxlaw-2864	529	28	engine	engine	NOUN
taxlaw-2864	529	29	.	.	PUNCT
taxlaw-2864	530	1	introduced	introduce	VERB
taxlaw-2864	530	2	by	by	ADP
taxlaw-2864	530	3	henry	henry	PROPN
taxlaw-2864	530	4	ford	ford	PROPN
taxlaw-2864	530	5	,	,	PUNCT
taxlaw-2864	530	6	the	the	DET
taxlaw-2864	530	7	assembly	assembly	NOUN
taxlaw-2864	530	8	line	line	NOUN
taxlaw-2864	530	9	significantly	significantly	ADV
taxlaw-2864	530	10	increased	increase	VERB
taxlaw-2864	530	11	productivity	productivity	NOUN
taxlaw-2864	530	12	and	and	CCONJ
taxlaw-2864	530	13	alleviated	alleviate	VERB
taxlaw-2864	530	14	much	much	ADJ
taxlaw-2864	530	15	of	of	ADP
taxlaw-2864	530	16	the	the	DET
taxlaw-2864	530	17	physical	physical	ADJ
taxlaw-2864	530	18	labor	labor	NOUN
taxlaw-2864	530	19	associated	associate	VERB
taxlaw-2864	530	20	with	with	ADP
taxlaw-2864	530	21	consumer	consumer	NOUN
taxlaw-2864	530	22	goods	good	NOUN
taxlaw-2864	530	23	production.144	production.144	CCONJ
taxlaw-2864	530	24	the	the	DET
taxlaw-2864	530	25	combustible	combustible	ADJ
taxlaw-2864	530	26	engine	engine	NOUN
taxlaw-2864	530	27	led	lead	VERB
taxlaw-2864	530	28	to	to	ADP
taxlaw-2864	530	29	the	the	DET
taxlaw-2864	530	30	genesis	genesis	NOUN
taxlaw-2864	530	31	of	of	ADP
taxlaw-2864	530	32	the	the	DET
taxlaw-2864	530	33	field	field	NOUN
taxlaw-2864	530	34	tractor	tractor	NOUN
taxlaw-2864	530	35	,	,	PUNCT
taxlaw-2864	530	36	which	which	PRON
taxlaw-2864	530	37	made	make	VERB
taxlaw-2864	530	38	agricultural	agricultural	ADJ
taxlaw-2864	530	39	production	production	NOUN
taxlaw-2864	530	40	considerably	considerably	ADV
taxlaw-2864	530	41	less	less	ADV
taxlaw-2864	530	42	physically	physically	ADV
taxlaw-2864	530	43	demanding.145	demanding.145	VERB
taxlaw-2864	530	44	in	in	ADP
taxlaw-2864	530	45	terms	term	NOUN
taxlaw-2864	530	46	of	of	ADP
taxlaw-2864	530	47	reducing	reduce	VERB
taxlaw-2864	530	48	the	the	DET
taxlaw-2864	530	49	need	need	NOUN
taxlaw-2864	530	50	for	for	ADP
taxlaw-2864	530	51	physical	physical	ADJ
taxlaw-2864	530	52	labor	labor	NOUN
taxlaw-2864	530	53	in	in	ADP
taxlaw-2864	530	54	the	the	DET
taxlaw-2864	530	55	workplace	workplace	NOUN
taxlaw-2864	530	56	,	,	PUNCT
taxlaw-2864	530	57	recent	recent	ADJ
taxlaw-2864	530	58	technological	technological	ADJ
taxlaw-2864	530	59	advances	advance	NOUN
taxlaw-2864	530	60	have	have	AUX
taxlaw-2864	530	61	gone	go	VERB
taxlaw-2864	530	62	far	far	ADV
taxlaw-2864	530	63	beyond	beyond	ADP
taxlaw-2864	530	64	those	those	PRON
taxlaw-2864	530	65	that	that	PRON
taxlaw-2864	530	66	the	the	DET
taxlaw-2864	530	67	industrial	industrial	ADJ
taxlaw-2864	530	68	revolution	revolution	NOUN
taxlaw-2864	530	69	produced	produce	VERB
taxlaw-2864	530	70	.	.	PUNCT
taxlaw-2864	531	1	for	for	ADP
taxlaw-2864	531	2	example	example	NOUN
taxlaw-2864	531	3	,	,	PUNCT
taxlaw-2864	531	4	141	141	NUM
taxlaw-2864	531	5	ryan	ryan	PROPN
taxlaw-2864	531	6	abbott	abbott	PROPN
taxlaw-2864	531	7	&	&	CCONJ
taxlaw-2864	531	8	bret	bret	PROPN
taxlaw-2864	531	9	bogenschneider	bogenschneider	PROPN
taxlaw-2864	531	10	,	,	PUNCT
taxlaw-2864	531	11	should	should	AUX
taxlaw-2864	531	12	robots	robot	NOUN
taxlaw-2864	531	13	pay	pay	VERB
taxlaw-2864	531	14	taxes	taxis	NOUN
taxlaw-2864	531	15	?	?	PUNCT
taxlaw-2864	532	1	tax	tax	NOUN
taxlaw-2864	532	2	policy	policy	NOUN
taxlaw-2864	532	3	in	in	ADP
taxlaw-2864	532	4	the	the	DET
taxlaw-2864	532	5	age	age	NOUN
taxlaw-2864	532	6	of	of	ADP
taxlaw-2864	532	7	automation	automation	NOUN
taxlaw-2864	532	8	,	,	PUNCT
taxlaw-2864	532	9	12	12	NUM
taxlaw-2864	532	10	harv	harv	NOUN
taxlaw-2864	532	11	.	.	PUNCT
taxlaw-2864	533	1	l.	l.	PROPN
taxlaw-2864	533	2	&	&	CCONJ
taxlaw-2864	533	3	pol'y	pol'y	PROPN
taxlaw-2864	533	4	rev	rev	VERB
taxlaw-2864	533	5	.	.	PROPN
taxlaw-2864	533	6	145	145	NUM
taxlaw-2864	533	7	,	,	PUNCT
taxlaw-2864	533	8	158	158	NUM
taxlaw-2864	533	9	-	-	SYM
taxlaw-2864	533	10	59	59	NUM
taxlaw-2864	533	11	(	(	PUNCT
taxlaw-2864	533	12	2018	2018	NUM
taxlaw-2864	533	13	)	)	PUNCT
taxlaw-2864	533	14	,	,	PUNCT
taxlaw-2864	533	15	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2932483	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2932483	PROPN
taxlaw-2864	534	1	[	[	X
taxlaw-2864	534	2	https://perma.cc/e25g-63hf	https://perma.cc/e25g-63hf	X
taxlaw-2864	534	3	]	]	PUNCT
taxlaw-2864	534	4	.	.	PUNCT
taxlaw-2864	535	1	142	142	NUM
taxlaw-2864	536	1	i	i	PRON
taxlaw-2864	536	2	d.	d.	PROPN
taxlaw-2864	536	3	at	at	ADP
taxlaw-2864	536	4	159	159	NUM
taxlaw-2864	536	5	(	(	PUNCT
taxlaw-2864	536	6	“	"	PUNCT
taxlaw-2864	536	7	during	during	ADP
taxlaw-2864	536	8	past	past	ADJ
taxlaw-2864	536	9	episodes	episode	NOUN
taxlaw-2864	536	10	of	of	ADP
taxlaw-2864	536	11	widespread	widespread	ADJ
taxlaw-2864	536	12	automation	automation	NOUN
taxlaw-2864	536	13	and	and	CCONJ
taxlaw-2864	536	14	technological	technological	ADJ
taxlaw-2864	536	15	change	change	NOUN
taxlaw-2864	536	16	,	,	PUNCT
taxlaw-2864	536	17	it	it	PRON
taxlaw-2864	536	18	took	take	VERB
taxlaw-2864	536	19	decades	decade	NOUN
taxlaw-2864	536	20	to	to	PART
taxlaw-2864	536	21	develop	develop	VERB
taxlaw-2864	536	22	new	new	ADJ
taxlaw-2864	536	23	worker	worker	NOUN
taxlaw-2864	536	24	skill	skill	NOUN
taxlaw-2864	536	25	sets	set	VERB
taxlaw-2864	536	26	on	on	ADP
taxlaw-2864	536	27	a	a	DET
taxlaw-2864	536	28	significant	significant	ADJ
taxlaw-2864	536	29	scale	scale	NOUN
taxlaw-2864	536	30	and	and	CCONJ
taxlaw-2864	536	31	to	to	PART
taxlaw-2864	536	32	build	build	VERB
taxlaw-2864	536	33	new	new	ADJ
taxlaw-2864	536	34	job	job	NOUN
taxlaw-2864	536	35	markets	market	NOUN
taxlaw-2864	536	36	.	.	PUNCT
taxlaw-2864	536	37	”	"	PUNCT
taxlaw-2864	536	38	)	)	PUNCT
taxlaw-2864	536	39	.	.	PUNCT
taxlaw-2864	537	1	143	143	NUM
taxlaw-2864	537	2	john	john	PROPN
taxlaw-2864	537	3	c.	c.	PROPN
taxlaw-2864	537	4	caldwell	caldwell	PROPN
taxlaw-2864	537	5	&	&	CCONJ
taxlaw-2864	537	6	thomas	thomas	PROPN
taxlaw-2864	537	7	schindlmayr	schindlmayr	PROPN
taxlaw-2864	537	8	,	,	PUNCT
taxlaw-2864	537	9	explanations	explanation	NOUN
taxlaw-2864	537	10	of	of	ADP
taxlaw-2864	537	11	the	the	DET
taxlaw-2864	537	12	fertility	fertility	NOUN
taxlaw-2864	537	13	crisis	crisis	NOUN
taxlaw-2864	537	14	in	in	ADP
taxlaw-2864	537	15	modern	modern	ADJ
taxlaw-2864	537	16	societies	society	NOUN
taxlaw-2864	537	17	:	:	PUNCT
taxlaw-2864	537	18	a	a	DET
taxlaw-2864	537	19	search	search	NOUN
taxlaw-2864	537	20	for	for	ADP
taxlaw-2864	537	21	commonalities	commonality	NOUN
taxlaw-2864	537	22	,	,	PUNCT
taxlaw-2864	537	23	57	57	NUM
taxlaw-2864	537	24	population	population	NOUN
taxlaw-2864	537	25	stud	stud	NOUN
taxlaw-2864	537	26	.	.	PUNCT
taxlaw-2864	538	1	241	241	NUM
taxlaw-2864	538	2	,	,	PUNCT
taxlaw-2864	538	3	256	256	NUM
taxlaw-2864	538	4	(	(	PUNCT
taxlaw-2864	538	5	2003	2003	NUM
taxlaw-2864	538	6	)	)	PUNCT
taxlaw-2864	538	7	(	(	PUNCT
taxlaw-2864	538	8	“	"	PUNCT
taxlaw-2864	538	9	as	as	SCONJ
taxlaw-2864	538	10	industrialization	industrialization	NOUN
taxlaw-2864	538	11	spreads	spread	NOUN
taxlaw-2864	538	12	and	and	CCONJ
taxlaw-2864	538	13	incomes	income	NOUN
taxlaw-2864	538	14	rise	rise	VERB
taxlaw-2864	538	15	,	,	PUNCT
taxlaw-2864	538	16	the	the	DET
taxlaw-2864	538	17	evidence	evidence	NOUN
taxlaw-2864	538	18	grows	grow	VERB
taxlaw-2864	538	19	that	that	PRON
taxlaw-2864	538	20	rich	rich	ADJ
taxlaw-2864	538	21	,	,	PUNCT
taxlaw-2864	538	22	highly	highly	ADV
taxlaw-2864	538	23	urbanized	urbanized	ADJ
taxlaw-2864	538	24	and	and	CCONJ
taxlaw-2864	538	25	educated	educate	VERB
taxlaw-2864	538	26	countries	country	NOUN
taxlaw-2864	538	27	with	with	ADP
taxlaw-2864	538	28	few	few	ADJ
taxlaw-2864	538	29	families	family	NOUN
taxlaw-2864	538	30	working	work	VERB
taxlaw-2864	538	31	in	in	ADP
taxlaw-2864	538	32	agriculture	agriculture	NOUN
taxlaw-2864	538	33	may	may	AUX
taxlaw-2864	538	34	not	not	PART
taxlaw-2864	538	35	reproduce	reproduce	VERB
taxlaw-2864	538	36	themselves	themselves	PRON
taxlaw-2864	538	37	.	.	PUNCT
taxlaw-2864	539	1	simply	simply	ADV
taxlaw-2864	539	2	,	,	PUNCT
taxlaw-2864	539	3	the	the	DET
taxlaw-2864	539	4	family	family	NOUN
taxlaw-2864	539	5	is	be	AUX
taxlaw-2864	539	6	no	no	ADV
taxlaw-2864	539	7	longer	long	ADV
taxlaw-2864	539	8	the	the	DET
taxlaw-2864	539	9	production	production	NOUN
taxlaw-2864	539	10	unit	unit	NOUN
taxlaw-2864	539	11	.	.	PUNCT
taxlaw-2864	539	12	”	"	PUNCT
taxlaw-2864	539	13	)	)	PUNCT
taxlaw-2864	539	14	.	.	PUNCT
taxlaw-2864	540	1	144	144	NUM
taxlaw-2864	540	2	see	see	VERB
taxlaw-2864	540	3	generally	generally	ADV
taxlaw-2864	540	4	ray	ray	PROPN
taxlaw-2864	540	5	batchelor	batchelor	PROPN
taxlaw-2864	540	6	,	,	PUNCT
taxlaw-2864	540	7	henry	henry	PROPN
taxlaw-2864	540	8	ford	ford	PROPN
taxlaw-2864	540	9	:	:	PUNCT
taxlaw-2864	540	10	mass	mass	NOUN
taxlaw-2864	540	11	production	production	NOUN
taxlaw-2864	540	12	,	,	PUNCT
taxlaw-2864	540	13	modernism	modernism	NOUN
taxlaw-2864	540	14	and	and	CCONJ
taxlaw-2864	540	15	design	design	NOUN
taxlaw-2864	540	16	(	(	PUNCT
taxlaw-2864	540	17	1994	1994	NUM
taxlaw-2864	540	18	)	)	PUNCT
taxlaw-2864	540	19	.	.	PUNCT
taxlaw-2864	541	1	145	145	NUM
taxlaw-2864	541	2	see	see	VERB
taxlaw-2864	541	3	generally	generally	ADV
taxlaw-2864	541	4	william	william	PROPN
taxlaw-2864	541	5	j.	j.	PROPN
taxlaw-2864	541	6	white	white	PROPN
taxlaw-2864	541	7	,	,	PUNCT
taxlaw-2864	541	8	economic	economic	ADJ
taxlaw-2864	541	9	history	history	NOUN
taxlaw-2864	541	10	of	of	ADP
taxlaw-2864	541	11	tractors	tractor	NOUN
taxlaw-2864	541	12	in	in	ADP
taxlaw-2864	541	13	the	the	DET
taxlaw-2864	541	14	united	united	PROPN
taxlaw-2864	541	15	states	states	PROPN
taxlaw-2864	541	16	,	,	PUNCT
taxlaw-2864	541	17	eh.net	eh.net	PROPN
taxlaw-2864	541	18	,	,	PUNCT
taxlaw-2864	541	19	https://eh.net/encyclopedia/economic-history-of-tractors-in-the-united-states/	https://eh.net/encyclopedia/economic-history-of-tractors-in-the-united-states/	X
taxlaw-2864	541	20	[	[	X
taxlaw-2864	541	21	https://perma.cc/8xag-9ylx	https://perma.cc/8xag-9ylx	X
taxlaw-2864	541	22	]	]	X
taxlaw-2864	541	23	;	;	PUNCT
taxlaw-2864	541	24	see	see	VERB
taxlaw-2864	541	25	also	also	ADV
taxlaw-2864	541	26	erik	erik	PROPN
taxlaw-2864	541	27	brynjolfsson	brynjolfsson	PROPN
taxlaw-2864	541	28	&	&	CCONJ
taxlaw-2864	541	29	andrew	andrew	PROPN
taxlaw-2864	541	30	mcafee	mcafee	PROPN
taxlaw-2864	541	31	,	,	PUNCT
taxlaw-2864	541	32	the	the	DET
taxlaw-2864	541	33	second	second	ADJ
taxlaw-2864	541	34	machine	machine	NOUN
taxlaw-2864	541	35	age	age	NOUN
taxlaw-2864	541	36	:	:	PUNCT
taxlaw-2864	541	37	work	work	NOUN
taxlaw-2864	541	38	,	,	PUNCT
taxlaw-2864	541	39	progress	progress	NOUN
taxlaw-2864	541	40	,	,	PUNCT
taxlaw-2864	541	41	and	and	CCONJ
taxlaw-2864	541	42	prosperity	prosperity	NOUN
taxlaw-2864	541	43	in	in	ADP
taxlaw-2864	541	44	a	a	DET
taxlaw-2864	541	45	time	time	NOUN
taxlaw-2864	541	46	of	of	ADP
taxlaw-2864	541	47	brilliant	brilliant	ADJ
taxlaw-2864	541	48	technologies	technology	NOUN
taxlaw-2864	541	49	176	176	NUM
taxlaw-2864	541	50	(	(	PUNCT
taxlaw-2864	541	51	2014	2014	NUM
taxlaw-2864	541	52	)	)	PUNCT
taxlaw-2864	541	53	.	.	PUNCT
taxlaw-2864	542	1	2018	2018	NUM
taxlaw-2864	542	2	]	]	PUNCT
taxlaw-2864	542	3	23	23	NUM
taxlaw-2864	542	4	automation	automation	NOUN
taxlaw-2864	542	5	and	and	CCONJ
taxlaw-2864	542	6	the	the	DET
taxlaw-2864	542	7	income	income	NOUN
taxlaw-2864	542	8	tax	tax	NOUN
taxlaw-2864	542	9	machinery	machinery	NOUN
taxlaw-2864	542	10	now	now	ADV
taxlaw-2864	542	11	exists	exist	VERB
taxlaw-2864	542	12	that	that	PRON
taxlaw-2864	542	13	can	can	AUX
taxlaw-2864	542	14	prune	prune	VERB
taxlaw-2864	542	15	an	an	DET
taxlaw-2864	542	16	orchard,146	orchard,146	NOUN
taxlaw-2864	542	17	milk	milk	NOUN
taxlaw-2864	542	18	cows,147	cows,147	NOUN
taxlaw-2864	542	19	and	and	CCONJ
taxlaw-2864	542	20	harvest	harvest	VERB
taxlaw-2864	542	21	entire	entire	ADJ
taxlaw-2864	542	22	fields	field	NOUN
taxlaw-2864	542	23	of	of	ADP
taxlaw-2864	542	24	crops.148	crops.148	NOUN
taxlaw-2864	542	25	other	other	ADJ
taxlaw-2864	542	26	machinery	machinery	NOUN
taxlaw-2864	542	27	can	can	AUX
taxlaw-2864	542	28	build	build	VERB
taxlaw-2864	542	29	skyscrapers	skyscraper	NOUN
taxlaw-2864	542	30	that	that	PRON
taxlaw-2864	542	31	eclipse	eclipse	VERB
taxlaw-2864	542	32	small	small	ADJ
taxlaw-2864	542	33	mountains149	mountains149	NOUN
taxlaw-2864	542	34	or	or	CCONJ
taxlaw-2864	542	35	construct	construct	VERB
taxlaw-2864	542	36	prefabricated	prefabricate	VERB
taxlaw-2864	542	37	homes	home	NOUN
taxlaw-2864	542	38	for	for	ADP
taxlaw-2864	542	39	shipment.150	shipment.150	NOUN
taxlaw-2864	542	40	finally	finally	ADV
taxlaw-2864	542	41	,	,	PUNCT
taxlaw-2864	542	42	still	still	ADV
taxlaw-2864	542	43	other	other	ADJ
taxlaw-2864	542	44	machinery	machinery	NOUN
taxlaw-2864	542	45	is	be	AUX
taxlaw-2864	542	46	starting	start	VERB
taxlaw-2864	542	47	to	to	PART
taxlaw-2864	542	48	be	be	AUX
taxlaw-2864	542	49	developed	develop	VERB
taxlaw-2864	542	50	with	with	ADP
taxlaw-2864	542	51	the	the	DET
taxlaw-2864	542	52	expectation	expectation	NOUN
taxlaw-2864	542	53	that	that	SCONJ
taxlaw-2864	542	54	it	it	PRON
taxlaw-2864	542	55	can	can	AUX
taxlaw-2864	542	56	stitch	stitch	VERB
taxlaw-2864	542	57	together	together	ADV
taxlaw-2864	542	58	the	the	DET
taxlaw-2864	542	59	finest	fine	ADJ
taxlaw-2864	542	60	gossamer	gossamer	NOUN
taxlaw-2864	542	61	gowns	gown	NOUN
taxlaw-2864	542	62	and	and	CCONJ
taxlaw-2864	542	63	do	do	VERB
taxlaw-2864	542	64	so	so	ADV
taxlaw-2864	542	65	continuously	continuously	ADV
taxlaw-2864	542	66	,	,	PUNCT
taxlaw-2864	542	67	from	from	ADP
taxlaw-2864	542	68	dawn	dawn	NOUN
taxlaw-2864	542	69	to	to	PART
taxlaw-2864	542	70	dusk	dusk	VERB
taxlaw-2864	542	71	every	every	DET
taxlaw-2864	542	72	morning	morning	NOUN
taxlaw-2864	542	73	,	,	PUNCT
taxlaw-2864	542	74	afternoon	afternoon	NOUN
taxlaw-2864	542	75	,	,	PUNCT
taxlaw-2864	542	76	and	and	CCONJ
taxlaw-2864	542	77	evening.151	evening.151	VERB
taxlaw-2864	542	78	opportunities	opportunity	NOUN
taxlaw-2864	542	79	to	to	PART
taxlaw-2864	542	80	engage	engage	VERB
taxlaw-2864	542	81	in	in	ADP
taxlaw-2864	542	82	physical	physical	ADJ
taxlaw-2864	542	83	labor	labor	NOUN
taxlaw-2864	542	84	remain	remain	VERB
taxlaw-2864	542	85	—	—	PUNCT
taxlaw-2864	542	86	but	but	CCONJ
taxlaw-2864	542	87	usually	usually	ADV
taxlaw-2864	542	88	by	by	ADP
taxlaw-2864	542	89	choice	choice	NOUN
taxlaw-2864	542	90	,	,	PUNCT
taxlaw-2864	542	91	not	not	PART
taxlaw-2864	542	92	necessity	necessity	NOUN
taxlaw-2864	542	93	.	.	PUNCT
taxlaw-2864	543	1	consider	consider	VERB
taxlaw-2864	543	2	the	the	DET
taxlaw-2864	543	3	fact	fact	NOUN
taxlaw-2864	543	4	that	that	SCONJ
taxlaw-2864	543	5	before	before	ADP
taxlaw-2864	543	6	the	the	DET
taxlaw-2864	543	7	middle	middle	NOUN
taxlaw-2864	543	8	of	of	ADP
taxlaw-2864	543	9	the	the	DET
taxlaw-2864	543	10	nineteenth	nineteenth	ADJ
taxlaw-2864	543	11	century	century	NOUN
taxlaw-2864	543	12	,	,	PUNCT
taxlaw-2864	543	13	commercial	commercial	ADJ
taxlaw-2864	543	14	gyms	gym	NOUN
taxlaw-2864	543	15	did	do	AUX
taxlaw-2864	543	16	not	not	PART
taxlaw-2864	543	17	exist	exist	VERB
taxlaw-2864	543	18	—	—	PUNCT
taxlaw-2864	543	19	and	and	CCONJ
taxlaw-2864	543	20	for	for	ADP
taxlaw-2864	543	21	good	good	ADJ
taxlaw-2864	543	22	reason	reason	NOUN
taxlaw-2864	543	23	:	:	PUNCT
taxlaw-2864	543	24	members	member	NOUN
taxlaw-2864	543	25	of	of	ADP
taxlaw-2864	543	26	the	the	DET
taxlaw-2864	543	27	general	general	ADJ
taxlaw-2864	543	28	populace	populace	NOUN
taxlaw-2864	543	29	apparently	apparently	ADV
taxlaw-2864	543	30	already	already	ADV
taxlaw-2864	543	31	endured	endure	VERB
taxlaw-2864	543	32	enough	enough	ADJ
taxlaw-2864	543	33	on	on	ADP
taxlaw-2864	543	34	-	-	PUNCT
taxlaw-2864	543	35	thejob	thejob	NOUN
taxlaw-2864	543	36	physical	physical	ADJ
taxlaw-2864	543	37	labor	labor	NOUN
taxlaw-2864	543	38	that	that	PRON
taxlaw-2864	543	39	they	they	PRON
taxlaw-2864	543	40	did	do	AUX
taxlaw-2864	543	41	not	not	PART
taxlaw-2864	543	42	need	need	VERB
taxlaw-2864	543	43	to	to	PART
taxlaw-2864	543	44	rely	rely	VERB
taxlaw-2864	543	45	upon	upon	SCONJ
taxlaw-2864	543	46	a	a	DET
taxlaw-2864	543	47	third	third	ADJ
taxlaw-2864	543	48	-	-	PUNCT
taxlaw-2864	543	49	party	party	NOUN
taxlaw-2864	543	50	source	source	NOUN
taxlaw-2864	543	51	to	to	PART
taxlaw-2864	543	52	secure	secure	VERB
taxlaw-2864	543	53	a	a	DET
taxlaw-2864	543	54	physical	physical	ADJ
taxlaw-2864	543	55	workout	workout	NOUN
taxlaw-2864	543	56	.	.	PUNCT
taxlaw-2864	544	1	over	over	ADP
taxlaw-2864	544	2	the	the	DET
taxlaw-2864	544	3	last	last	ADJ
taxlaw-2864	544	4	several	several	ADJ
taxlaw-2864	544	5	decades	decade	NOUN
taxlaw-2864	544	6	,	,	PUNCT
taxlaw-2864	544	7	the	the	DET
taxlaw-2864	544	8	advent	advent	NOUN
taxlaw-2864	544	9	of	of	ADP
taxlaw-2864	544	10	commercial	commercial	ADJ
taxlaw-2864	544	11	gyms	gym	NOUN
taxlaw-2864	544	12	and	and	CCONJ
taxlaw-2864	544	13	the	the	DET
taxlaw-2864	544	14	success	success	NOUN
taxlaw-2864	544	15	that	that	PRON
taxlaw-2864	544	16	they	they	PRON
taxlaw-2864	544	17	have	have	AUX
taxlaw-2864	544	18	enjoyed	enjoy	VERB
taxlaw-2864	544	19	speak	speak	VERB
taxlaw-2864	544	20	volumes	volume	NOUN
taxlaw-2864	544	21	regarding	regard	VERB
taxlaw-2864	544	22	the	the	DET
taxlaw-2864	544	23	diminishing	diminish	VERB
taxlaw-2864	544	24	role	role	NOUN
taxlaw-2864	544	25	that	that	PRON
taxlaw-2864	544	26	physical	physical	ADJ
taxlaw-2864	544	27	labor	labor	NOUN
taxlaw-2864	544	28	plays	play	VERB
taxlaw-2864	544	29	in	in	ADP
taxlaw-2864	544	30	the	the	DET
taxlaw-2864	544	31	twentyfirst	twentyfirst	ADJ
taxlaw-2864	544	32	-	-	PUNCT
taxlaw-2864	544	33	century	century	NOUN
taxlaw-2864	544	34	economy.152	economy.152	NOUN
taxlaw-2864	544	35	2	2	NUM
taxlaw-2864	544	36	.	.	PUNCT
taxlaw-2864	545	1	intellectual	intellectual	ADJ
taxlaw-2864	545	2	labor	labor	NOUN
taxlaw-2864	545	3	the	the	DET
taxlaw-2864	545	4	use	use	NOUN
taxlaw-2864	545	5	of	of	ADP
taxlaw-2864	545	6	technology	technology	NOUN
taxlaw-2864	545	7	in	in	ADP
taxlaw-2864	545	8	performing	perform	VERB
taxlaw-2864	545	9	intellectual	intellectual	ADJ
taxlaw-2864	545	10	labor	labor	NOUN
taxlaw-2864	545	11	is	be	AUX
taxlaw-2864	545	12	pervasive	pervasive	ADJ
taxlaw-2864	545	13	.	.	PUNCT
taxlaw-2864	546	1	machinery	machinery	NOUN
taxlaw-2864	546	2	can	can	AUX
taxlaw-2864	546	3	perform	perform	VERB
taxlaw-2864	546	4	the	the	DET
taxlaw-2864	546	5	same	same	ADJ
taxlaw-2864	546	6	intellectual	intellectual	ADJ
taxlaw-2864	546	7	tasks	task	NOUN
taxlaw-2864	546	8	as	as	ADP
taxlaw-2864	546	9	humans	human	NOUN
taxlaw-2864	546	10	,	,	PUNCT
taxlaw-2864	546	11	often	often	ADV
taxlaw-2864	546	12	more	more	ADV
taxlaw-2864	546	13	efficiently	efficiently	ADV
taxlaw-2864	546	14	,	,	PUNCT
taxlaw-2864	546	15	and	and	CCONJ
taxlaw-2864	546	16	not	not	PART
taxlaw-2864	546	17	need	need	VERB
taxlaw-2864	546	18	personal	personal	ADJ
taxlaw-2864	546	19	,	,	PUNCT
taxlaw-2864	546	20	sick	sick	ADJ
taxlaw-2864	546	21	,	,	PUNCT
taxlaw-2864	546	22	or	or	CCONJ
taxlaw-2864	546	23	vacation	vacation	NOUN
taxlaw-2864	546	24	days	day	NOUN
taxlaw-2864	546	25	.	.	PUNCT
taxlaw-2864	547	1	146	146	NUM
taxlaw-2864	547	2	peter	peter	PROPN
taxlaw-2864	547	3	murray	murray	PROPN
taxlaw-2864	547	4	,	,	PUNCT
taxlaw-2864	547	5	automation	automation	NOUN
taxlaw-2864	547	6	reaches	reach	VERB
taxlaw-2864	547	7	french	french	ADJ
taxlaw-2864	547	8	vineyards	vineyard	NOUN
taxlaw-2864	547	9	with	with	ADP
taxlaw-2864	547	10	a	a	DET
taxlaw-2864	547	11	vine	vine	NOUN
taxlaw-2864	547	12	-	-	PUNCT
taxlaw-2864	547	13	pruning	prune	VERB
taxlaw-2864	547	14	robot	robot	NOUN
taxlaw-2864	547	15	,	,	PUNCT
taxlaw-2864	547	16	singularityhub	singularityhub	PROPN
taxlaw-2864	547	17	(	(	PUNCT
taxlaw-2864	547	18	nov	nov	PROPN
taxlaw-2864	547	19	.	.	PROPN
taxlaw-2864	547	20	26	26	NUM
taxlaw-2864	547	21	,	,	PUNCT
taxlaw-2864	547	22	2012	2012	NUM
taxlaw-2864	547	23	)	)	PUNCT
taxlaw-2864	547	24	,	,	PUNCT
taxlaw-2864	547	25	https://singularityhub.com/2012/11/26/automation-reaches-french-vineyards-with-a-vine-pruningrobot/	https://singularityhub.com/2012/11/26/automation-reaches-french-vineyards-with-a-vine-pruningrobot/	PROPN
taxlaw-2864	547	26	[	[	X
taxlaw-2864	547	27	https://perma.cc/7345-rbfv	https://perma.cc/7345-rbfv	X
taxlaw-2864	547	28	]	]	X
taxlaw-2864	547	29	(	(	PUNCT
taxlaw-2864	547	30	“	"	PUNCT
taxlaw-2864	547	31	now	now	ADV
taxlaw-2864	547	32	that	that	SCONJ
taxlaw-2864	547	33	wall	wall	NOUN
taxlaw-2864	547	34	-	-	PUNCT
taxlaw-2864	547	35	ye	ye	NOUN
taxlaw-2864	547	36	v.i.n	v.i.n	ADJ
taxlaw-2864	547	37	.	.	PUNCT
taxlaw-2864	547	38	has	have	AUX
taxlaw-2864	547	39	been	be	AUX
taxlaw-2864	547	40	built	build	VERB
taxlaw-2864	547	41	we	we	PRON
taxlaw-2864	547	42	can	can	AUX
taxlaw-2864	547	43	rest	rest	VERB
taxlaw-2864	547	44	assured	assure	VERB
taxlaw-2864	547	45	that	that	SCONJ
taxlaw-2864	547	46	there	there	PRON
taxlaw-2864	547	47	are	be	VERB
taxlaw-2864	547	48	no	no	DET
taxlaw-2864	547	49	jobs	job	NOUN
taxlaw-2864	547	50	too	too	ADV
taxlaw-2864	547	51	sacred	sacred	ADJ
taxlaw-2864	547	52	to	to	PART
taxlaw-2864	547	53	be	be	AUX
taxlaw-2864	547	54	handed	hand	VERB
taxlaw-2864	547	55	over	over	ADP
taxlaw-2864	547	56	to	to	ADP
taxlaw-2864	547	57	the	the	DET
taxlaw-2864	547	58	automated	automate	VERB
taxlaw-2864	547	59	expertise	expertise	NOUN
taxlaw-2864	547	60	of	of	ADP
taxlaw-2864	547	61	robots	robot	NOUN
taxlaw-2864	547	62	.	.	PUNCT
taxlaw-2864	548	1	wall	wall	PROPN
taxlaw-2864	548	2	-	-	PUNCT
taxlaw-2864	548	3	ye	ye	PROPN
taxlaw-2864	548	4	is	be	AUX
taxlaw-2864	548	5	a	a	DET
taxlaw-2864	548	6	robot	robot	NOUN
taxlaw-2864	548	7	that	that	PRON
taxlaw-2864	548	8	takes	take	VERB
taxlaw-2864	548	9	the	the	DET
taxlaw-2864	548	10	human	human	ADJ
taxlaw-2864	548	11	touch	touch	NOUN
taxlaw-2864	548	12	out	out	ADP
taxlaw-2864	548	13	of	of	ADP
taxlaw-2864	548	14	caring	care	VERB
taxlaw-2864	548	15	for	for	ADP
taxlaw-2864	548	16	those	those	DET
taxlaw-2864	548	17	grape	grape	NOUN
taxlaw-2864	548	18	vines	vine	NOUN
taxlaw-2864	548	19	that	that	PRON
taxlaw-2864	548	20	make	make	VERB
taxlaw-2864	548	21	french	french	ADJ
taxlaw-2864	548	22	wines	wine	NOUN
taxlaw-2864	548	23	among	among	ADP
taxlaw-2864	548	24	the	the	DET
taxlaw-2864	548	25	best	good	ADJ
taxlaw-2864	548	26	in	in	ADP
taxlaw-2864	548	27	the	the	DET
taxlaw-2864	548	28	world	world	NOUN
taxlaw-2864	548	29	.	.	PUNCT
taxlaw-2864	548	30	”	"	PUNCT
taxlaw-2864	548	31	)	)	PUNCT
taxlaw-2864	548	32	.	.	PUNCT
taxlaw-2864	549	1	147	147	NUM
taxlaw-2864	549	2	see	see	VERB
taxlaw-2864	549	3	kaleigh	kaleigh	PROPN
taxlaw-2864	549	4	rogers	rogers	PROPN
taxlaw-2864	549	5	,	,	PUNCT
taxlaw-2864	549	6	robots	robot	NOUN
taxlaw-2864	549	7	are	be	AUX
taxlaw-2864	549	8	milking	milk	VERB
taxlaw-2864	549	9	cows	cow	NOUN
taxlaw-2864	549	10	for	for	ADP
taxlaw-2864	549	11	dairy	dairy	NOUN
taxlaw-2864	549	12	,	,	PUNCT
taxlaw-2864	549	13	data	datum	NOUN
taxlaw-2864	549	14	,	,	PUNCT
taxlaw-2864	549	15	motherboard	motherboard	NOUN
taxlaw-2864	549	16	(	(	PUNCT
taxlaw-2864	549	17	feb	feb	PROPN
taxlaw-2864	549	18	.	.	PROPN
taxlaw-2864	549	19	26	26	NUM
taxlaw-2864	549	20	,	,	PUNCT
taxlaw-2864	549	21	2015	2015	NUM
taxlaw-2864	549	22	)	)	PUNCT
taxlaw-2864	549	23	,	,	PUNCT
taxlaw-2864	549	24	https://motherboard.vice.com/en_us/article/robots-are-milking-cows-for-dairy-data	https://motherboard.vice.com/en_us/article/robots-are-milking-cows-for-dairy-data	X
taxlaw-2864	550	1	[	[	X
taxlaw-2864	550	2	https://perma.cc/2pbr-x9r2	https://perma.cc/2pbr-x9r2	X
taxlaw-2864	550	3	]	]	PUNCT
taxlaw-2864	550	4	(	(	PUNCT
taxlaw-2864	550	5	“	"	PUNCT
taxlaw-2864	550	6	milking	milking	NOUN
taxlaw-2864	550	7	has	have	AUX
taxlaw-2864	550	8	been	be	AUX
taxlaw-2864	550	9	semi	semi	ADV
taxlaw-2864	550	10	-	-	ADJ
taxlaw-2864	550	11	automated	automated	ADJ
taxlaw-2864	550	12	for	for	ADP
taxlaw-2864	550	13	decades	decade	NOUN
taxlaw-2864	550	14	now	now	ADV
taxlaw-2864	550	15	,	,	PUNCT
taxlaw-2864	550	16	but	but	CCONJ
taxlaw-2864	550	17	it	it	PRON
taxlaw-2864	550	18	still	still	ADV
taxlaw-2864	550	19	requires	require	VERB
taxlaw-2864	550	20	a	a	DET
taxlaw-2864	550	21	human	human	NOUN
taxlaw-2864	550	22	to	to	PART
taxlaw-2864	550	23	corral	corral	VERB
taxlaw-2864	550	24	the	the	DET
taxlaw-2864	550	25	animals	animal	NOUN
taxlaw-2864	550	26	,	,	PUNCT
taxlaw-2864	550	27	clean	clean	VERB
taxlaw-2864	550	28	the	the	DET
taxlaw-2864	550	29	cows	cow	NOUN
taxlaw-2864	550	30	’	'	PUNCT
taxlaw-2864	550	31	udders	udder	NOUN
taxlaw-2864	550	32	,	,	PUNCT
taxlaw-2864	550	33	and	and	CCONJ
taxlaw-2864	550	34	hook	hook	VERB
taxlaw-2864	550	35	up	up	ADP
taxlaw-2864	550	36	and	and	CCONJ
taxlaw-2864	550	37	detach	detach	VERB
taxlaw-2864	550	38	the	the	DET
taxlaw-2864	550	39	milking	milking	NOUN
taxlaw-2864	550	40	machine	machine	NOUN
taxlaw-2864	550	41	.	.	PUNCT
taxlaw-2864	551	1	robotic	robotic	ADJ
taxlaw-2864	551	2	milkers	milker	NOUN
taxlaw-2864	551	3	eliminate	eliminate	VERB
taxlaw-2864	551	4	the	the	DET
taxlaw-2864	551	5	need	need	NOUN
taxlaw-2864	551	6	for	for	ADP
taxlaw-2864	551	7	human	human	ADJ
taxlaw-2864	551	8	intervention	intervention	NOUN
taxlaw-2864	551	9	:	:	PUNCT
taxlaw-2864	551	10	it	it	PRON
taxlaw-2864	551	11	’s	’	VERB
taxlaw-2864	551	12	just	just	ADV
taxlaw-2864	551	13	animal	animal	NOUN
taxlaw-2864	551	14	and	and	CCONJ
taxlaw-2864	551	15	machine	machine	NOUN
taxlaw-2864	551	16	.	.	PUNCT
taxlaw-2864	551	17	”	"	PUNCT
taxlaw-2864	551	18	)	)	PUNCT
taxlaw-2864	551	19	.	.	PUNCT
taxlaw-2864	552	1	148	148	NUM
taxlaw-2864	552	2	see	see	VERB
taxlaw-2864	552	3	tim	tim	PROPN
taxlaw-2864	552	4	hornyak	hornyak	PROPN
taxlaw-2864	552	5	,	,	PUNCT
taxlaw-2864	552	6	strawberry	strawberry	NOUN
taxlaw-2864	552	7	-	-	PUNCT
taxlaw-2864	552	8	picking	pick	VERB
taxlaw-2864	552	9	robot	robot	NOUN
taxlaw-2864	552	10	knows	know	VERB
taxlaw-2864	552	11	when	when	SCONJ
taxlaw-2864	552	12	they	they	PRON
taxlaw-2864	552	13	’re	’re	VERB
taxlaw-2864	552	14	ripe	ripe	ADJ
taxlaw-2864	552	15	,	,	PUNCT
taxlaw-2864	552	16	cnet	cnet	NOUN
taxlaw-2864	552	17	(	(	PUNCT
taxlaw-2864	552	18	dec	dec	PROPN
taxlaw-2864	552	19	.	.	PROPN
taxlaw-2864	552	20	13	13	NUM
taxlaw-2864	552	21	,	,	PUNCT
taxlaw-2864	552	22	2010	2010	NUM
taxlaw-2864	552	23	)	)	PUNCT
taxlaw-2864	552	24	,	,	PUNCT
taxlaw-2864	552	25	https://www.cnet.com/news/strawberry-picking-robot-knows-when-theyre-ripe/	https://www.cnet.com/news/strawberry-picking-robot-knows-when-theyre-ripe/	X
taxlaw-2864	552	26	(	(	PUNCT
taxlaw-2864	552	27	“	"	PUNCT
taxlaw-2864	552	28	strawberry	strawberry	NOUN
taxlaw-2864	552	29	fields	field	NOUN
taxlaw-2864	552	30	will	will	AUX
taxlaw-2864	552	31	forever	forever	ADV
taxlaw-2864	552	32	be	be	AUX
taxlaw-2864	552	33	changed	change	VERB
taxlaw-2864	552	34	by	by	ADP
taxlaw-2864	552	35	robots	robot	NOUN
taxlaw-2864	552	36	that	that	PRON
taxlaw-2864	552	37	can	can	AUX
taxlaw-2864	552	38	automatically	automatically	ADV
taxlaw-2864	552	39	identify	identify	VERB
taxlaw-2864	552	40	and	and	CCONJ
taxlaw-2864	552	41	pick	pick	VERB
taxlaw-2864	552	42	ripe	ripe	ADJ
taxlaw-2864	552	43	berries	berry	NOUN
taxlaw-2864	552	44	,	,	PUNCT
taxlaw-2864	552	45	according	accord	VERB
taxlaw-2864	552	46	to	to	ADP
taxlaw-2864	552	47	japanese	japanese	ADJ
taxlaw-2864	552	48	researchers	researcher	NOUN
taxlaw-2864	552	49	.	.	PUNCT
taxlaw-2864	552	50	”	"	PUNCT
taxlaw-2864	552	51	)	)	PUNCT
taxlaw-2864	552	52	.	.	PUNCT
taxlaw-2864	553	1	149	149	NUM
taxlaw-2864	553	2	see	see	VERB
taxlaw-2864	553	3	generally	generally	ADV
taxlaw-2864	553	4	adam	adam	PROPN
taxlaw-2864	553	5	hadhazy	hadhazy	PROPN
taxlaw-2864	553	6	,	,	PUNCT
taxlaw-2864	553	7	these	these	PRON
taxlaw-2864	553	8	are	be	AUX
taxlaw-2864	553	9	the	the	DET
taxlaw-2864	553	10	world	world	NOUN
taxlaw-2864	553	11	’s	’s	PART
taxlaw-2864	553	12	21	21	NUM
taxlaw-2864	553	13	tallest	tall	ADJ
taxlaw-2864	553	14	buildings	building	NOUN
taxlaw-2864	553	15	,	,	PUNCT
taxlaw-2864	553	16	popular	popular	ADJ
taxlaw-2864	553	17	mechanics	mechanic	NOUN
taxlaw-2864	553	18	(	(	PUNCT
taxlaw-2864	553	19	feb	feb	PROPN
taxlaw-2864	553	20	.	.	PROPN
taxlaw-2864	553	21	13	13	NUM
taxlaw-2864	553	22	,	,	PUNCT
taxlaw-2864	553	23	2015	2015	NUM
taxlaw-2864	553	24	)	)	PUNCT
taxlaw-2864	553	25	,	,	PUNCT
taxlaw-2864	554	1	http://www.popularmechanics.com/technology/design/g1705/21-tallest-buildings-in-the-world/	http://www.popularmechanics.com/technology/design/g1705/21-tallest-buildings-in-the-world/	PROPN
taxlaw-2864	555	1	[	[	X
taxlaw-2864	555	2	https://perma.cc/jt2q-2azy	https://perma.cc/jt2q-2azy	X
taxlaw-2864	555	3	]	]	X
taxlaw-2864	555	4	.	.	PUNCT
taxlaw-2864	556	1	150	150	NUM
taxlaw-2864	556	2	see	see	VERB
taxlaw-2864	556	3	generally	generally	ADV
taxlaw-2864	556	4	peter	peter	PROPN
taxlaw-2864	556	5	gössel	gössel	PROPN
taxlaw-2864	556	6	,	,	PUNCT
taxlaw-2864	556	7	arnt	arnt	PROPN
taxlaw-2864	556	8	cobbers	cobber	NOUN
taxlaw-2864	556	9	&	&	CCONJ
taxlaw-2864	556	10	oliver	oliver	PROPN
taxlaw-2864	556	11	jahn	jahn	PROPN
taxlaw-2864	556	12	,	,	PUNCT
taxlaw-2864	556	13	a	a	DET
taxlaw-2864	556	14	brief	brief	ADJ
taxlaw-2864	556	15	history	history	NOUN
taxlaw-2864	556	16	of	of	ADP
taxlaw-2864	556	17	prefab	prefab	ADJ
taxlaw-2864	556	18	,	,	PUNCT
taxlaw-2864	556	19	architecture	architecture	NOUN
taxlaw-2864	556	20	wk	wk	PROPN
taxlaw-2864	556	21	.	.	PUNCT
taxlaw-2864	556	22	(	(	PUNCT
taxlaw-2864	556	23	oct	oct	PROPN
taxlaw-2864	556	24	.	.	PROPN
taxlaw-2864	556	25	3	3	NUM
taxlaw-2864	556	26	,	,	PUNCT
taxlaw-2864	556	27	2012	2012	NUM
taxlaw-2864	556	28	)	)	PUNCT
taxlaw-2864	556	29	,	,	PUNCT
taxlaw-2864	556	30	http://www.architectureweek.com/2012/1003/design_1-1.html	http://www.architectureweek.com/2012/1003/design_1-1.html	PROPN
taxlaw-2864	556	31	[	[	X
taxlaw-2864	556	32	https://perma.cc/j46j-2ayp	https://perma.cc/j46j-2ayp	X
taxlaw-2864	556	33	]	]	X
taxlaw-2864	556	34	.	.	PUNCT
taxlaw-2864	557	1	151	151	NUM
taxlaw-2864	557	2	see	see	VERB
taxlaw-2864	557	3	,	,	PUNCT
taxlaw-2864	557	4	e.g.	e.g.	ADV
taxlaw-2864	557	5	,	,	PUNCT
taxlaw-2864	557	6	rina	rina	PROPN
taxlaw-2864	557	7	raphael	raphael	PROPN
taxlaw-2864	557	8	,	,	PUNCT
taxlaw-2864	557	9	is	be	AUX
taxlaw-2864	557	10	this	this	DET
taxlaw-2864	557	11	sewing	sewing	NOUN
taxlaw-2864	557	12	robot	robot	NOUN
taxlaw-2864	557	13	the	the	DET
taxlaw-2864	557	14	future	future	NOUN
taxlaw-2864	557	15	of	of	ADP
taxlaw-2864	557	16	fashion	fashion	NOUN
taxlaw-2864	557	17	,	,	PUNCT
taxlaw-2864	557	18	fast	fast	ADJ
taxlaw-2864	557	19	company	company	NOUN
taxlaw-2864	557	20	(	(	PUNCT
taxlaw-2864	557	21	jan	jan	PROPN
taxlaw-2864	557	22	.	.	PROPN
taxlaw-2864	557	23	24	24	NUM
taxlaw-2864	557	24	,	,	PUNCT
taxlaw-2864	557	25	2017	2017	NUM
taxlaw-2864	557	26	)	)	PUNCT
taxlaw-2864	557	27	,	,	PUNCT
taxlaw-2864	557	28	https://www.fastcompany.com/3067149/is-this-sewing-robot-the-future-of-fashion	https://www.fastcompany.com/3067149/is-this-sewing-robot-the-future-of-fashion	PROPN
taxlaw-2864	558	1	[	[	X
taxlaw-2864	558	2	https://perma.cc/fnq5-2psr	https://perma.cc/fnq5-2psr	NOUN
taxlaw-2864	558	3	]	]	X
taxlaw-2864	558	4	(	(	PUNCT
taxlaw-2864	558	5	“	"	PUNCT
taxlaw-2864	558	6	startup	startup	PROPN
taxlaw-2864	558	7	sewbo	sewbo	PROPN
taxlaw-2864	558	8	has	have	AUX
taxlaw-2864	558	9	figured	figure	VERB
taxlaw-2864	558	10	out	out	ADP
taxlaw-2864	558	11	how	how	SCONJ
taxlaw-2864	558	12	to	to	PART
taxlaw-2864	558	13	get	get	VERB
taxlaw-2864	558	14	a	a	DET
taxlaw-2864	558	15	machine	machine	NOUN
taxlaw-2864	558	16	to	to	PART
taxlaw-2864	558	17	sew	sew	VERB
taxlaw-2864	558	18	an	an	DET
taxlaw-2864	558	19	entire	entire	ADJ
taxlaw-2864	558	20	garment	garment	NOUN
taxlaw-2864	558	21	,	,	PUNCT
taxlaw-2864	558	22	and	and	CCONJ
taxlaw-2864	558	23	it	it	PRON
taxlaw-2864	558	24	may	may	AUX
taxlaw-2864	558	25	finally	finally	ADV
taxlaw-2864	558	26	push	push	VERB
taxlaw-2864	558	27	clothing	clothing	NOUN
taxlaw-2864	558	28	factories	factory	NOUN
taxlaw-2864	558	29	to	to	PART
taxlaw-2864	558	30	fully	fully	ADV
taxlaw-2864	558	31	automate	automate	ADJ
taxlaw-2864	558	32	.	.	PUNCT
taxlaw-2864	558	33	”	"	PUNCT
taxlaw-2864	558	34	)	)	PUNCT
taxlaw-2864	558	35	.	.	PUNCT
taxlaw-2864	559	1	152	152	NUM
taxlaw-2864	559	2	see	see	NOUN
taxlaw-2864	559	3	,	,	PUNCT
taxlaw-2864	559	4	e.g.	e.g.	ADV
taxlaw-2864	559	5	,	,	PUNCT
taxlaw-2864	559	6	eric	eric	PROPN
taxlaw-2864	559	7	chaline	chaline	PROPN
taxlaw-2864	559	8	,	,	PUNCT
taxlaw-2864	559	9	school	school	NOUN
taxlaw-2864	559	10	for	for	ADP
taxlaw-2864	559	11	naked	naked	ADJ
taxlaw-2864	559	12	exercise	exercise	NOUN
taxlaw-2864	559	13	:	:	PUNCT
taxlaw-2864	559	14	a	a	DET
taxlaw-2864	559	15	history	history	NOUN
taxlaw-2864	559	16	of	of	ADP
taxlaw-2864	559	17	the	the	DET
taxlaw-2864	559	18	gym	gym	NOUN
taxlaw-2864	559	19	,	,	PUNCT
taxlaw-2864	559	20	boston	boston	PROPN
taxlaw-2864	559	21	globe	globe	PROPN
taxlaw-2864	559	22	(	(	PUNCT
taxlaw-2864	559	23	jan	jan	PROPN
taxlaw-2864	559	24	.	.	PROPN
taxlaw-2864	559	25	3	3	NUM
taxlaw-2864	559	26	,	,	PUNCT
taxlaw-2864	559	27	2016	2016	NUM
taxlaw-2864	559	28	)	)	PUNCT
taxlaw-2864	559	29	,	,	PUNCT
taxlaw-2864	559	30	https://www.bostonglobe.com/ideas/2016/01/03/school-for-naked-exercise-historygym/lahtscidhcueckb7ldrcpo/story.html	https://www.bostonglobe.com/ideas/2016/01/03/school-for-naked-exercise-historygym/lahtscidhcueckb7ldrcpo/story.html	VERB
taxlaw-2864	559	31	[	[	X
taxlaw-2864	559	32	https://perma.cc/wg4r-gm8v	https://perma.cc/wg4r-gm8v	X
taxlaw-2864	559	33	]	]	X
taxlaw-2864	559	34	.	.	PUNCT
taxlaw-2864	560	1	(	(	PUNCT
taxlaw-2864	560	2	the	the	DET
taxlaw-2864	560	3	article	article	NOUN
taxlaw-2864	560	4	discusses	discuss	VERB
taxlaw-2864	560	5	the	the	DET
taxlaw-2864	560	6	commercial	commercial	ADJ
taxlaw-2864	560	7	gyms	gym	NOUN
taxlaw-2864	560	8	that	that	PRON
taxlaw-2864	560	9	began	begin	VERB
taxlaw-2864	560	10	to	to	PART
taxlaw-2864	560	11	appear	appear	VERB
taxlaw-2864	560	12	in	in	ADP
taxlaw-2864	560	13	europe	europe	PROPN
taxlaw-2864	560	14	in	in	ADP
taxlaw-2864	560	15	the	the	DET
taxlaw-2864	560	16	mid-19th	mid-19th	ADJ
taxlaw-2864	560	17	century	century	NOUN
taxlaw-2864	560	18	,	,	PUNCT
taxlaw-2864	560	19	saying	say	VERB
taxlaw-2864	560	20	:	:	PUNCT
taxlaw-2864	560	21	“	"	PUNCT
taxlaw-2864	560	22	what	what	PRON
taxlaw-2864	560	23	had	have	AUX
taxlaw-2864	560	24	happened	happen	VERB
taxlaw-2864	560	25	between	between	ADP
taxlaw-2864	560	26	1820	1820	NUM
taxlaw-2864	560	27	and	and	CCONJ
taxlaw-2864	560	28	1850	1850	NUM
taxlaw-2864	560	29	to	to	PART
taxlaw-2864	560	30	account	account	VERB
taxlaw-2864	560	31	for	for	ADP
taxlaw-2864	560	32	this	this	DET
taxlaw-2864	560	33	exercise	exercise	NOUN
taxlaw-2864	560	34	revolution	revolution	NOUN
taxlaw-2864	560	35	?	?	PUNCT
taxlaw-2864	561	1	primarily	primarily	ADV
taxlaw-2864	561	2	,	,	PUNCT
taxlaw-2864	561	3	the	the	DET
taxlaw-2864	561	4	rapid	rapid	ADJ
taxlaw-2864	561	5	industrialization	industrialization	NOUN
taxlaw-2864	561	6	,	,	PUNCT
taxlaw-2864	561	7	democratization	democratization	NOUN
taxlaw-2864	561	8	,	,	PUNCT
taxlaw-2864	561	9	and	and	CCONJ
taxlaw-2864	561	10	urbanization	urbanization	NOUN
taxlaw-2864	561	11	of	of	ADP
taxlaw-2864	561	12	western	western	ADJ
taxlaw-2864	561	13	europe	europe	PROPN
taxlaw-2864	561	14	,	,	PUNCT
taxlaw-2864	561	15	with	with	ADP
taxlaw-2864	561	16	france	france	PROPN
taxlaw-2864	561	17	and	and	CCONJ
taxlaw-2864	561	18	great	great	ADJ
taxlaw-2864	561	19	britain	britain	PROPN
taxlaw-2864	561	20	at	at	ADP
taxlaw-2864	561	21	the	the	DET
taxlaw-2864	561	22	industrial	industrial	ADJ
taxlaw-2864	561	23	and	and	CCONJ
taxlaw-2864	561	24	political	political	ADJ
taxlaw-2864	561	25	forefront	forefront	NOUN
taxlaw-2864	561	26	.	.	PUNCT
taxlaw-2864	561	27	”	"	PUNCT
taxlaw-2864	561	28	)	)	PUNCT
taxlaw-2864	561	29	.	.	PUNCT
taxlaw-2864	562	1	http://wall-ye.com/	http://wall-ye.com/	PROPN
taxlaw-2864	562	2	https://www.bostonglobe.com/ideas/2016/01/03/school-for-naked-exercise-history-gym/lahtscidhcueckb7ldrcpo/story.html	https://www.bostonglobe.com/ideas/2016/01/03/school-for-naked-exercise-history-gym/lahtscidhcueckb7ldrcpo/story.html	VERB
taxlaw-2864	562	3	https://www.bostonglobe.com/ideas/2016/01/03/school-for-naked-exercise-history-gym/lahtscidhcueckb7ldrcpo/story.html	https://www.bostonglobe.com/ideas/2016/01/03/school-for-naked-exercise-history-gym/lahtscidhcueckb7ldrcpo/story.html	VERB
taxlaw-2864	562	4	24	24	NUM
taxlaw-2864	562	5	[	[	X
taxlaw-2864	562	6	vol.10:1	vol.10:1	PROPN
taxlaw-2864	562	7	columbia	columbia	PROPN
taxlaw-2864	562	8	journal	journal	PROPN
taxlaw-2864	562	9	of	of	ADP
taxlaw-2864	562	10	tax	tax	NOUN
taxlaw-2864	562	11	law	law	NOUN
taxlaw-2864	562	12	over	over	ADP
taxlaw-2864	562	13	time	time	NOUN
taxlaw-2864	562	14	,	,	PUNCT
taxlaw-2864	562	15	there	there	PRON
taxlaw-2864	562	16	has	have	AUX
taxlaw-2864	562	17	been	be	AUX
taxlaw-2864	562	18	no	no	DET
taxlaw-2864	562	19	discernible	discernible	ADJ
taxlaw-2864	562	20	difference	difference	NOUN
taxlaw-2864	562	21	in	in	ADP
taxlaw-2864	562	22	the	the	DET
taxlaw-2864	562	23	intellect	intellect	NOUN
taxlaw-2864	562	24	between	between	ADP
taxlaw-2864	562	25	us	we	PRON
taxlaw-2864	562	26	and	and	CCONJ
taxlaw-2864	562	27	our	our	PRON
taxlaw-2864	562	28	predecessors.153	predecessors.153	VERB
taxlaw-2864	562	29	the	the	DET
taxlaw-2864	562	30	acclaimed	acclaimed	ADJ
taxlaw-2864	562	31	intellectual	intellectual	ADJ
taxlaw-2864	562	32	works	work	NOUN
taxlaw-2864	562	33	of	of	ADP
taxlaw-2864	562	34	the	the	DET
taxlaw-2864	562	35	twentieth	twentieth	ADJ
taxlaw-2864	562	36	century	century	NOUN
taxlaw-2864	562	37	,	,	PUNCT
taxlaw-2864	562	38	for	for	ADP
taxlaw-2864	562	39	example	example	NOUN
taxlaw-2864	562	40	,	,	PUNCT
taxlaw-2864	562	41	do	do	AUX
taxlaw-2864	562	42	not	not	PART
taxlaw-2864	562	43	demonstrate	demonstrate	VERB
taxlaw-2864	562	44	any	any	DET
taxlaw-2864	562	45	greater	great	ADJ
taxlaw-2864	562	46	intellectual	intellectual	ADJ
taxlaw-2864	562	47	prowess	prowess	NOUN
taxlaw-2864	562	48	than	than	ADP
taxlaw-2864	562	49	those	those	PRON
taxlaw-2864	562	50	dating	date	VERB
taxlaw-2864	562	51	back	back	ADV
taxlaw-2864	562	52	to	to	ADP
taxlaw-2864	562	53	ancient	ancient	ADJ
taxlaw-2864	562	54	greece	greece	PROPN
taxlaw-2864	562	55	.	.	PUNCT
taxlaw-2864	563	1	in	in	ADP
taxlaw-2864	563	2	other	other	ADJ
taxlaw-2864	563	3	words	word	NOUN
taxlaw-2864	563	4	,	,	PUNCT
taxlaw-2864	563	5	from	from	ADP
taxlaw-2864	563	6	a	a	DET
taxlaw-2864	563	7	strict	strict	ADJ
taxlaw-2864	563	8	cerebral	cerebral	ADJ
taxlaw-2864	563	9	vantage	vantage	NOUN
taxlaw-2864	563	10	point	point	NOUN
taxlaw-2864	563	11	,	,	PUNCT
taxlaw-2864	563	12	there	there	PRON
taxlaw-2864	563	13	has	have	AUX
taxlaw-2864	563	14	not	not	PART
taxlaw-2864	563	15	been	be	AUX
taxlaw-2864	563	16	any	any	DET
taxlaw-2864	563	17	noticeable	noticeable	ADJ
taxlaw-2864	563	18	progression	progression	NOUN
taxlaw-2864	563	19	.	.	PUNCT
taxlaw-2864	564	1	nevertheless	nevertheless	ADV
taxlaw-2864	564	2	,	,	PUNCT
taxlaw-2864	564	3	our	our	PRON
taxlaw-2864	564	4	ability	ability	NOUN
taxlaw-2864	564	5	to	to	PART
taxlaw-2864	564	6	store	store	VERB
taxlaw-2864	564	7	,	,	PUNCT
taxlaw-2864	564	8	retrieve	retrieve	NOUN
taxlaw-2864	564	9	,	,	PUNCT
taxlaw-2864	564	10	and	and	CCONJ
taxlaw-2864	564	11	process	process	NOUN
taxlaw-2864	564	12	data	datum	NOUN
taxlaw-2864	564	13	has	have	AUX
taxlaw-2864	564	14	never	never	ADV
taxlaw-2864	564	15	been	be	AUX
taxlaw-2864	564	16	greater	great	ADJ
taxlaw-2864	564	17	.	.	PUNCT
taxlaw-2864	565	1	computer	computer	NOUN
taxlaw-2864	565	2	hard	hard	ADJ
taxlaw-2864	565	3	drives	drive	NOUN
taxlaw-2864	565	4	and	and	CCONJ
taxlaw-2864	565	5	the	the	DET
taxlaw-2864	565	6	“	"	PUNCT
taxlaw-2864	565	7	cloud	cloud	ADJ
taxlaw-2864	565	8	”	"	PUNCT
taxlaw-2864	565	9	permit	permit	NOUN
taxlaw-2864	565	10	almost	almost	ADV
taxlaw-2864	565	11	unlimited	unlimited	ADJ
taxlaw-2864	565	12	storage	storage	NOUN
taxlaw-2864	565	13	capacity.154	capacity.154	NOUN
taxlaw-2864	565	14	access	access	NOUN
taxlaw-2864	565	15	to	to	ADP
taxlaw-2864	565	16	this	this	DET
taxlaw-2864	565	17	information	information	NOUN
taxlaw-2864	565	18	is	be	AUX
taxlaw-2864	565	19	unparalleled	unparalleled	ADJ
taxlaw-2864	565	20	:	:	PUNCT
taxlaw-2864	565	21	in	in	ADP
taxlaw-2864	565	22	milliseconds	millisecond	NOUN
taxlaw-2864	565	23	,	,	PUNCT
taxlaw-2864	565	24	we	we	PRON
taxlaw-2864	565	25	can	can	AUX
taxlaw-2864	565	26	retrieve	retrieve	VERB
taxlaw-2864	565	27	virtually	virtually	ADV
taxlaw-2864	565	28	any	any	DET
taxlaw-2864	565	29	electronic	electronic	ADJ
taxlaw-2864	565	30	information	information	NOUN
taxlaw-2864	565	31	that	that	PRON
taxlaw-2864	565	32	we	we	PRON
taxlaw-2864	565	33	need.155	need.155	VERB
taxlaw-2864	565	34	and	and	CCONJ
taxlaw-2864	565	35	in	in	ADP
taxlaw-2864	565	36	terms	term	NOUN
taxlaw-2864	565	37	of	of	ADP
taxlaw-2864	565	38	data	datum	NOUN
taxlaw-2864	565	39	manipulation	manipulation	NOUN
taxlaw-2864	565	40	,	,	PUNCT
taxlaw-2864	565	41	computers	computer	NOUN
taxlaw-2864	565	42	open	open	VERB
taxlaw-2864	565	43	the	the	DET
taxlaw-2864	565	44	door	door	NOUN
taxlaw-2864	565	45	to	to	ADP
taxlaw-2864	565	46	processing	process	VERB
taxlaw-2864	565	47	at	at	ADP
taxlaw-2864	565	48	lightning	lightning	NOUN
taxlaw-2864	565	49	speeds.156	speeds.156	PROPN
taxlaw-2864	565	50	therefore	therefore	ADV
taxlaw-2864	565	51	,	,	PUNCT
taxlaw-2864	565	52	while	while	SCONJ
taxlaw-2864	565	53	we	we	PRON
taxlaw-2864	565	54	are	be	AUX
taxlaw-2864	565	55	no	no	ADV
taxlaw-2864	565	56	smarter	smart	ADJ
taxlaw-2864	565	57	intellectually	intellectually	ADV
taxlaw-2864	565	58	than	than	ADP
taxlaw-2864	565	59	our	our	PRON
taxlaw-2864	565	60	predecessors	predecessor	NOUN
taxlaw-2864	565	61	,	,	PUNCT
taxlaw-2864	565	62	technology	technology	NOUN
taxlaw-2864	565	63	now	now	ADV
taxlaw-2864	565	64	permits	permit	VERB
taxlaw-2864	565	65	us	we	PRON
taxlaw-2864	565	66	to	to	PART
taxlaw-2864	565	67	do	do	VERB
taxlaw-2864	565	68	far	far	ADV
taxlaw-2864	565	69	more	more	ADV
taxlaw-2864	565	70	with	with	ADP
taxlaw-2864	565	71	our	our	PRON
taxlaw-2864	565	72	existing	exist	VERB
taxlaw-2864	565	73	ingenuity	ingenuity	NOUN
taxlaw-2864	565	74	.	.	PUNCT
taxlaw-2864	566	1	the	the	DET
taxlaw-2864	566	2	capacity	capacity	NOUN
taxlaw-2864	566	3	to	to	PART
taxlaw-2864	566	4	do	do	AUX
taxlaw-2864	566	5	far	far	ADV
taxlaw-2864	566	6	more	more	ADV
taxlaw-2864	566	7	with	with	ADP
taxlaw-2864	566	8	the	the	DET
taxlaw-2864	566	9	same	same	ADJ
taxlaw-2864	566	10	intellect	intellect	NOUN
taxlaw-2864	566	11	has	have	AUX
taxlaw-2864	566	12	affected	affect	VERB
taxlaw-2864	566	13	the	the	DET
taxlaw-2864	566	14	labor	labor	NOUN
taxlaw-2864	566	15	market	market	NOUN
taxlaw-2864	566	16	.	.	PUNCT
taxlaw-2864	567	1	in	in	ADP
taxlaw-2864	567	2	many	many	ADJ
taxlaw-2864	567	3	instances	instance	NOUN
taxlaw-2864	567	4	,	,	PUNCT
taxlaw-2864	567	5	intellectually	intellectually	ADV
taxlaw-2864	567	6	intense	intense	ADJ
taxlaw-2864	567	7	jobs	job	NOUN
taxlaw-2864	567	8	either	either	CCONJ
taxlaw-2864	567	9	no	no	ADV
taxlaw-2864	567	10	longer	long	ADV
taxlaw-2864	567	11	exist	exist	VERB
taxlaw-2864	567	12	or	or	CCONJ
taxlaw-2864	567	13	are	be	AUX
taxlaw-2864	567	14	not	not	PART
taxlaw-2864	567	15	as	as	ADP
taxlaw-2864	567	16	time	time	NOUN
taxlaw-2864	567	17	intensive	intensive	ADJ
taxlaw-2864	567	18	,	,	PUNCT
taxlaw-2864	567	19	thus	thus	ADV
taxlaw-2864	567	20	requiring	require	VERB
taxlaw-2864	567	21	less	less	ADJ
taxlaw-2864	567	22	human	human	ADJ
taxlaw-2864	567	23	intellectual	intellectual	ADJ
taxlaw-2864	567	24	labor	labor	NOUN
taxlaw-2864	567	25	.	.	PUNCT
taxlaw-2864	568	1	consider	consider	VERB
taxlaw-2864	568	2	legal	legal	ADJ
taxlaw-2864	568	3	research	research	NOUN
taxlaw-2864	568	4	.	.	PUNCT
taxlaw-2864	569	1	it	it	PRON
taxlaw-2864	569	2	once	once	ADV
taxlaw-2864	569	3	required	require	VERB
taxlaw-2864	569	4	attorneys	attorney	NOUN
taxlaw-2864	569	5	to	to	PART
taxlaw-2864	569	6	scour	scour	VERB
taxlaw-2864	569	7	the	the	DET
taxlaw-2864	569	8	library	library	NOUN
taxlaw-2864	569	9	for	for	ADP
taxlaw-2864	569	10	sources	source	NOUN
taxlaw-2864	569	11	;	;	PUNCT
taxlaw-2864	569	12	photocopy	photocopy	NOUN
taxlaw-2864	569	13	material	material	NOUN
taxlaw-2864	569	14	;	;	PUNCT
taxlaw-2864	569	15	and	and	CCONJ
taxlaw-2864	569	16	,	,	PUNCT
taxlaw-2864	569	17	if	if	SCONJ
taxlaw-2864	569	18	need	need	NOUN
taxlaw-2864	569	19	be	be	AUX
taxlaw-2864	569	20	,	,	PUNCT
taxlaw-2864	569	21	transcribe	transcribe	VERB
taxlaw-2864	569	22	findings	finding	NOUN
taxlaw-2864	569	23	into	into	ADP
taxlaw-2864	569	24	legal	legal	ADJ
taxlaw-2864	569	25	memoranda	memoranda	NOUN
taxlaw-2864	569	26	and	and	CCONJ
taxlaw-2864	569	27	briefs.157	briefs.157	NOUN
taxlaw-2864	569	28	now	now	ADV
taxlaw-2864	569	29	,	,	PUNCT
taxlaw-2864	569	30	often	often	ADV
taxlaw-2864	569	31	with	with	ADP
taxlaw-2864	569	32	just	just	ADV
taxlaw-2864	569	33	a	a	DET
taxlaw-2864	569	34	few	few	ADJ
taxlaw-2864	569	35	keystrokes	keystroke	NOUN
taxlaw-2864	569	36	,	,	PUNCT
taxlaw-2864	569	37	attorneys	attorney	NOUN
taxlaw-2864	569	38	can	can	AUX
taxlaw-2864	569	39	find	find	VERB
taxlaw-2864	569	40	governing	govern	VERB
taxlaw-2864	569	41	153	153	NUM
taxlaw-2864	569	42	see	see	NOUN
taxlaw-2864	569	43	,	,	PUNCT
taxlaw-2864	569	44	e.g.	e.g.	ADV
taxlaw-2864	569	45	,	,	PUNCT
taxlaw-2864	569	46	steve	steve	PROPN
taxlaw-2864	569	47	connor	connor	PROPN
taxlaw-2864	569	48	,	,	PUNCT
taxlaw-2864	569	49	human	human	ADJ
taxlaw-2864	569	50	intelligence	intelligence	NOUN
taxlaw-2864	569	51	‘	'	PUNCT
taxlaw-2864	569	52	peaked	peak	VERB
taxlaw-2864	569	53	thousands	thousand	NOUN
taxlaw-2864	569	54	of	of	ADP
taxlaw-2864	569	55	years	year	NOUN
taxlaw-2864	569	56	ago	ago	ADV
taxlaw-2864	569	57	and	and	CCONJ
taxlaw-2864	569	58	we	we	PRON
taxlaw-2864	569	59	’ve	’ve	AUX
taxlaw-2864	569	60	been	be	AUX
taxlaw-2864	569	61	on	on	ADP
taxlaw-2864	569	62	an	an	DET
taxlaw-2864	569	63	intellectual	intellectual	ADJ
taxlaw-2864	569	64	and	and	CCONJ
taxlaw-2864	569	65	emotional	emotional	ADJ
taxlaw-2864	569	66	decline	decline	NOUN
taxlaw-2864	569	67	ever	ever	ADV
taxlaw-2864	569	68	since	since	ADV
taxlaw-2864	569	69	,	,	PUNCT
taxlaw-2864	569	70	independent	independent	ADJ
taxlaw-2864	569	71	(	(	PUNCT
taxlaw-2864	569	72	nov	nov	PROPN
taxlaw-2864	569	73	.	.	PROPN
taxlaw-2864	569	74	12	12	NUM
taxlaw-2864	569	75	,	,	PUNCT
taxlaw-2864	569	76	2012	2012	NUM
taxlaw-2864	569	77	)	)	PUNCT
taxlaw-2864	569	78	,	,	PUNCT
taxlaw-2864	569	79	http://www.independent.co.uk/news/science/human-intelligence-peaked-thousands-of-years-ago-and-weve-been-onan-intellectual-and-emotional-8307101.html	http://www.independent.co.uk/news/science/human-intelligence-peaked-thousands-of-years-ago-and-weve-been-onan-intellectual-and-emotional-8307101.html	VERB
taxlaw-2864	570	1	[	[	X
taxlaw-2864	570	2	https://perma.cc/7ues-ffwf	https://perma.cc/7ues-ffwf	X
taxlaw-2864	570	3	]	]	X
taxlaw-2864	570	4	(	(	PUNCT
taxlaw-2864	570	5	“	"	PUNCT
taxlaw-2864	570	6	professor	professor	PROPN
taxlaw-2864	570	7	gerald	gerald	PROPN
taxlaw-2864	570	8	crabtree	crabtree	PROPN
taxlaw-2864	570	9	,	,	PUNCT
taxlaw-2864	570	10	who	who	PRON
taxlaw-2864	570	11	heads	head	VERB
taxlaw-2864	570	12	a	a	DET
taxlaw-2864	570	13	genetics	genetic	NOUN
taxlaw-2864	570	14	laboratory	laboratory	NOUN
taxlaw-2864	570	15	at	at	ADP
taxlaw-2864	570	16	stanford	stanford	PROPN
taxlaw-2864	570	17	university	university	PROPN
taxlaw-2864	570	18	in	in	ADP
taxlaw-2864	570	19	california	california	PROPN
taxlaw-2864	570	20	,	,	PUNCT
taxlaw-2864	570	21	has	have	AUX
taxlaw-2864	570	22	put	put	VERB
taxlaw-2864	570	23	forward	forward	ADV
taxlaw-2864	570	24	the	the	DET
taxlaw-2864	570	25	iconoclastic	iconoclastic	ADJ
taxlaw-2864	570	26	idea	idea	NOUN
taxlaw-2864	570	27	that	that	SCONJ
taxlaw-2864	570	28	rather	rather	ADV
taxlaw-2864	570	29	than	than	ADP
taxlaw-2864	570	30	getting	get	VERB
taxlaw-2864	570	31	cleverer	clever	ADJ
taxlaw-2864	570	32	,	,	PUNCT
taxlaw-2864	570	33	human	human	ADJ
taxlaw-2864	570	34	intelligence	intelligence	NOUN
taxlaw-2864	570	35	peaked	peak	VERB
taxlaw-2864	570	36	several	several	ADJ
taxlaw-2864	570	37	thousand	thousand	NUM
taxlaw-2864	570	38	years	year	NOUN
taxlaw-2864	570	39	ago	ago	ADV
taxlaw-2864	570	40	and	and	CCONJ
taxlaw-2864	570	41	from	from	ADP
taxlaw-2864	570	42	then	then	ADV
taxlaw-2864	570	43	on	on	ADV
taxlaw-2864	570	44	there	there	PRON
taxlaw-2864	570	45	has	have	AUX
taxlaw-2864	570	46	been	be	AUX
taxlaw-2864	570	47	a	a	DET
taxlaw-2864	570	48	slow	slow	ADJ
taxlaw-2864	570	49	decline	decline	NOUN
taxlaw-2864	570	50	in	in	ADP
taxlaw-2864	570	51	our	our	PRON
taxlaw-2864	570	52	intellectual	intellectual	ADJ
taxlaw-2864	570	53	and	and	CCONJ
taxlaw-2864	570	54	emotional	emotional	ADJ
taxlaw-2864	570	55	abilities	ability	NOUN
taxlaw-2864	570	56	.	.	PUNCT
taxlaw-2864	570	57	”	"	PUNCT
taxlaw-2864	570	58	)	)	PUNCT
taxlaw-2864	570	59	.	.	PUNCT
taxlaw-2864	571	1	154	154	NUM
taxlaw-2864	571	2	martin	martin	PROPN
taxlaw-2864	571	3	ford	ford	PROPN
taxlaw-2864	571	4	,	,	PUNCT
taxlaw-2864	571	5	rise	rise	NOUN
taxlaw-2864	571	6	of	of	ADP
taxlaw-2864	571	7	the	the	DET
taxlaw-2864	571	8	robots	robot	NOUN
taxlaw-2864	571	9	:	:	PUNCT
taxlaw-2864	571	10	technology	technology	NOUN
taxlaw-2864	571	11	and	and	CCONJ
taxlaw-2864	571	12	the	the	DET
taxlaw-2864	571	13	threat	threat	NOUN
taxlaw-2864	571	14	of	of	ADP
taxlaw-2864	571	15	a	a	DET
taxlaw-2864	571	16	jobless	jobless	ADJ
taxlaw-2864	571	17	future	future	ADJ
taxlaw-2864	571	18	63–64	63–64	PROPN
taxlaw-2864	571	19	(	(	PUNCT
taxlaw-2864	571	20	2015	2015	NUM
taxlaw-2864	571	21	)	)	PUNCT
taxlaw-2864	571	22	(	(	PUNCT
taxlaw-2864	571	23	“	"	PUNCT
taxlaw-2864	571	24	for	for	ADP
taxlaw-2864	571	25	example	example	NOUN
taxlaw-2864	571	26	,	,	PUNCT
taxlaw-2864	571	27	computer	computer	NOUN
taxlaw-2864	571	28	memory	memory	NOUN
taxlaw-2864	571	29	capacity	capacity	NOUN
taxlaw-2864	571	30	and	and	CCONJ
taxlaw-2864	571	31	the	the	DET
taxlaw-2864	571	32	amount	amount	NOUN
taxlaw-2864	571	33	of	of	ADP
taxlaw-2864	571	34	digital	digital	ADJ
taxlaw-2864	571	35	information	information	NOUN
taxlaw-2864	571	36	that	that	PRON
taxlaw-2864	571	37	can	can	AUX
taxlaw-2864	571	38	be	be	AUX
taxlaw-2864	571	39	carried	carry	VERB
taxlaw-2864	571	40	on	on	ADP
taxlaw-2864	571	41	fiber	fiber	NOUN
taxlaw-2864	571	42	-	-	PUNCT
taxlaw-2864	571	43	optic	optic	NOUN
taxlaw-2864	571	44	lines	line	NOUN
taxlaw-2864	571	45	have	have	AUX
taxlaw-2864	571	46	been	be	AUX
taxlaw-2864	571	47	both	both	PRON
taxlaw-2864	571	48	experienced	experience	VERB
taxlaw-2864	571	49	consistent	consistent	ADJ
taxlaw-2864	571	50	exponential	exponential	ADJ
taxlaw-2864	571	51	increases	increase	NOUN
taxlaw-2864	571	52	.	.	PUNCT
taxlaw-2864	572	1	nor	nor	CCONJ
taxlaw-2864	572	2	is	be	AUX
taxlaw-2864	572	3	the	the	DET
taxlaw-2864	572	4	acceleration	acceleration	NOUN
taxlaw-2864	572	5	confined	confine	VERB
taxlaw-2864	572	6	to	to	ADP
taxlaw-2864	572	7	computer	computer	NOUN
taxlaw-2864	572	8	hardware	hardware	NOUN
taxlaw-2864	572	9	;	;	PUNCT
taxlaw-2864	572	10	the	the	DET
taxlaw-2864	572	11	efficiency	efficiency	NOUN
taxlaw-2864	572	12	of	of	ADP
taxlaw-2864	572	13	some	some	DET
taxlaw-2864	572	14	software	software	NOUN
taxlaw-2864	572	15	algorithms	algorithm	NOUN
taxlaw-2864	572	16	has	have	AUX
taxlaw-2864	572	17	soared	soar	VERB
taxlaw-2864	572	18	at	at	ADP
taxlaw-2864	572	19	a	a	DET
taxlaw-2864	572	20	rate	rate	NOUN
taxlaw-2864	572	21	far	far	ADV
taxlaw-2864	572	22	in	in	ADP
taxlaw-2864	572	23	excess	excess	NOUN
taxlaw-2864	572	24	of	of	ADP
taxlaw-2864	572	25	what	what	PRON
taxlaw-2864	572	26	moore	moore	PROPN
taxlaw-2864	572	27	’s	’s	PART
taxlaw-2864	572	28	law	law	NOUN
taxlaw-2864	572	29	alone	alone	ADV
taxlaw-2864	572	30	would	would	AUX
taxlaw-2864	572	31	predict	predict	VERB
taxlaw-2864	572	32	.	.	PUNCT
taxlaw-2864	572	33	”	"	PUNCT
taxlaw-2864	572	34	)	)	PUNCT
taxlaw-2864	572	35	;	;	PUNCT
taxlaw-2864	573	1	thomas	thomas	PROPN
taxlaw-2864	573	2	l.	l.	PROPN
taxlaw-2864	573	3	friedman	friedman	PROPN
taxlaw-2864	573	4	,	,	PUNCT
taxlaw-2864	573	5	owning	own	VERB
taxlaw-2864	573	6	your	your	PRON
taxlaw-2864	573	7	own	own	ADJ
taxlaw-2864	573	8	future	future	NOUN
taxlaw-2864	573	9	,	,	PUNCT
taxlaw-2864	573	10	n.y	n.y	PROPN
taxlaw-2864	573	11	.	.	PROPN
taxlaw-2864	573	12	times	times	PROPN
taxlaw-2864	573	13	(	(	PUNCT
taxlaw-2864	573	14	may	may	PROPN
taxlaw-2864	573	15	10	10	NUM
taxlaw-2864	573	16	,	,	PUNCT
taxlaw-2864	573	17	2017	2017	NUM
taxlaw-2864	573	18	)	)	PUNCT
taxlaw-2864	573	19	,	,	PUNCT
taxlaw-2864	573	20	https://www.nytimes.com/2017/05/10/opinion/owning-your-own-future.html	https://www.nytimes.com/2017/05/10/opinion/owning-your-own-future.html	NUM
taxlaw-2864	573	21	(	(	PUNCT
taxlaw-2864	573	22	emphasis	emphasis	NOUN
taxlaw-2864	573	23	in	in	ADP
taxlaw-2864	573	24	original	original	ADJ
taxlaw-2864	573	25	):	):	PUNCT
taxlaw-2864	573	26	mark	mark	PROPN
taxlaw-2864	573	27	bohr	bohr	PROPN
taxlaw-2864	573	28	,	,	PUNCT
taxlaw-2864	573	29	intel	intel	PROPN
taxlaw-2864	573	30	’s	’s	PART
taxlaw-2864	573	31	senior	senior	ADJ
taxlaw-2864	573	32	fellow	fellow	NOUN
taxlaw-2864	573	33	for	for	ADP
taxlaw-2864	573	34	technology	technology	NOUN
taxlaw-2864	573	35	,	,	PUNCT
taxlaw-2864	573	36	explained	explain	VERB
taxlaw-2864	573	37	to	to	ADP
taxlaw-2864	573	38	me	i	PRON
taxlaw-2864	573	39	that	that	DET
taxlaw-2864	573	40	intel	intel	NOUN
taxlaw-2864	573	41	’s	’s	PART
taxlaw-2864	573	42	main	main	ADJ
taxlaw-2864	573	43	workhorse	workhorse	NOUN
taxlaw-2864	573	44	microprocessor	microprocessor	NOUN
taxlaw-2864	573	45	today	today	NOUN
taxlaw-2864	573	46	is	be	AUX
taxlaw-2864	573	47	the	the	DET
taxlaw-2864	573	48	14	14	NUM
taxlaw-2864	573	49	-	-	PUNCT
taxlaw-2864	573	50	nanometer	nanometer	NOUN
taxlaw-2864	573	51	chip	chip	NOUN
taxlaw-2864	573	52	it	it	PRON
taxlaw-2864	573	53	introduced	introduce	VERB
taxlaw-2864	573	54	in	in	ADP
taxlaw-2864	573	55	2014	2014	NUM
taxlaw-2864	573	56	.	.	PUNCT
taxlaw-2864	574	1	it	it	PRON
taxlaw-2864	574	2	packs	pack	VERB
taxlaw-2864	574	3	37.5	37.5	NUM
taxlaw-2864	574	4	million	million	NUM
taxlaw-2864	574	5	transistors	transistor	NOUN
taxlaw-2864	574	6	per	per	ADP
taxlaw-2864	574	7	square	square	ADJ
taxlaw-2864	574	8	millimeter	millimeter	NOUN
taxlaw-2864	574	9	.	.	PUNCT
taxlaw-2864	575	1	by	by	ADP
taxlaw-2864	575	2	the	the	DET
taxlaw-2864	575	3	end	end	NOUN
taxlaw-2864	575	4	of	of	ADP
taxlaw-2864	575	5	2017	2017	NUM
taxlaw-2864	575	6	,	,	PUNCT
taxlaw-2864	575	7	thanks	thank	NOUN
taxlaw-2864	575	8	to	to	ADP
taxlaw-2864	575	9	moore	moore	PROPN
taxlaw-2864	575	10	’s	’s	PART
taxlaw-2864	575	11	law	law	NOUN
taxlaw-2864	575	12	,	,	PUNCT
taxlaw-2864	575	13	intel	intel	PROPN
taxlaw-2864	575	14	will	will	AUX
taxlaw-2864	575	15	begin	begin	VERB
taxlaw-2864	575	16	producing	produce	VERB
taxlaw-2864	575	17	a	a	DET
taxlaw-2864	575	18	10	10	NUM
taxlaw-2864	575	19	-	-	PUNCT
taxlaw-2864	575	20	nm	nm	NOUN
taxlaw-2864	575	21	chip	chip	NOUN
taxlaw-2864	575	22	that	that	PRON
taxlaw-2864	575	23	will	will	AUX
taxlaw-2864	575	24	pack	pack	VERB
taxlaw-2864	575	25	“	"	PUNCT
taxlaw-2864	575	26	100	100	NUM
taxlaw-2864	575	27	million	million	NUM
taxlaw-2864	575	28	transistors	transistor	NOUN
taxlaw-2864	575	29	per	per	ADP
taxlaw-2864	575	30	square	square	ADJ
taxlaw-2864	575	31	millimeter	millimeter	NOUN
taxlaw-2864	575	32	—	—	PUNCT
taxlaw-2864	575	33	more	more	ADV
taxlaw-2864	575	34	than	than	ADP
taxlaw-2864	575	35	double	double	DET
taxlaw-2864	575	36	the	the	DET
taxlaw-2864	575	37	previous	previous	ADJ
taxlaw-2864	575	38	density	density	NOUN
taxlaw-2864	575	39	with	with	ADP
taxlaw-2864	575	40	less	less	ADJ
taxlaw-2864	575	41	heat	heat	NOUN
taxlaw-2864	575	42	and	and	CCONJ
taxlaw-2864	575	43	power	power	NOUN
taxlaw-2864	575	44	usage	usage	NOUN
taxlaw-2864	575	45	,	,	PUNCT
taxlaw-2864	575	46	”	"	PUNCT
taxlaw-2864	575	47	said	say	VERB
taxlaw-2864	575	48	bohr	bohr	PROPN
taxlaw-2864	575	49	.	.	PROPN
taxlaw-2864	576	1	155	155	NUM
taxlaw-2864	576	2	see	see	NOUN
taxlaw-2864	576	3	,	,	PUNCT
taxlaw-2864	576	4	e.g.	e.g.	ADV
taxlaw-2864	576	5	,	,	PUNCT
taxlaw-2864	576	6	michael	michael	PROPN
taxlaw-2864	576	7	p.	p.	PROPN
taxlaw-2864	576	8	lynch	lynch	PROPN
taxlaw-2864	576	9	,	,	PUNCT
taxlaw-2864	576	10	the	the	DET
taxlaw-2864	576	11	internet	internet	NOUN
taxlaw-2864	576	12	of	of	ADP
taxlaw-2864	576	13	us	we	PRON
taxlaw-2864	576	14	:	:	PUNCT
taxlaw-2864	576	15	knowing	know	VERB
taxlaw-2864	576	16	more	more	ADJ
taxlaw-2864	576	17	and	and	CCONJ
taxlaw-2864	576	18	understanding	understand	VERB
taxlaw-2864	576	19	less	less	ADJ
taxlaw-2864	576	20	in	in	ADP
taxlaw-2864	576	21	the	the	DET
taxlaw-2864	576	22	age	age	NOUN
taxlaw-2864	576	23	of	of	ADP
taxlaw-2864	576	24	big	big	ADJ
taxlaw-2864	576	25	data	datum	NOUN
taxlaw-2864	576	26	6	6	NUM
taxlaw-2864	576	27	-	-	SYM
taxlaw-2864	576	28	7	7	NUM
taxlaw-2864	576	29	(	(	PUNCT
taxlaw-2864	576	30	2017	2017	NUM
taxlaw-2864	576	31	)	)	PUNCT
taxlaw-2864	576	32	(	(	PUNCT
taxlaw-2864	576	33	“	"	PUNCT
taxlaw-2864	576	34	we	we	PRON
taxlaw-2864	576	35	used	use	VERB
taxlaw-2864	576	36	to	to	PART
taxlaw-2864	576	37	say	say	VERB
taxlaw-2864	576	38	‘	'	PUNCT
taxlaw-2864	576	39	seeing	see	VERB
taxlaw-2864	576	40	is	be	AUX
taxlaw-2864	576	41	believing	believe	VERB
taxlaw-2864	576	42	’	'	PUNCT
taxlaw-2864	576	43	;	;	PUNCT
taxlaw-2864	576	44	now	now	ADV
taxlaw-2864	576	45	,	,	PUNCT
taxlaw-2864	576	46	googling	google	VERB
taxlaw-2864	576	47	is	be	AUX
taxlaw-2864	576	48	believing	believe	VERB
taxlaw-2864	576	49	.	.	PUNCT
taxlaw-2864	577	1	with	with	ADP
taxlaw-2864	577	2	24/7	24/7	NUM
taxlaw-2864	577	3	access	access	NOUN
taxlaw-2864	577	4	to	to	ADP
taxlaw-2864	577	5	nearly	nearly	ADV
taxlaw-2864	577	6	all	all	PRON
taxlaw-2864	577	7	of	of	ADP
taxlaw-2864	577	8	the	the	DET
taxlaw-2864	577	9	world	world	NOUN
taxlaw-2864	577	10	’s	’s	PART
taxlaw-2864	577	11	information	information	NOUN
taxlaw-2864	577	12	at	at	ADP
taxlaw-2864	577	13	our	our	PRON
taxlaw-2864	577	14	fingertips	fingertip	NOUN
taxlaw-2864	577	15	,	,	PUNCT
taxlaw-2864	577	16	we	we	PRON
taxlaw-2864	577	17	no	no	ADV
taxlaw-2864	577	18	longer	long	ADV
taxlaw-2864	577	19	trek	trek	NOUN
taxlaw-2864	577	20	to	to	ADP
taxlaw-2864	577	21	the	the	DET
taxlaw-2864	577	22	library	library	NOUN
taxlaw-2864	577	23	or	or	CCONJ
taxlaw-2864	577	24	the	the	DET
taxlaw-2864	577	25	encyclopedia	encyclopedia	NOUN
taxlaw-2864	577	26	shelf	shelf	NOUN
taxlaw-2864	577	27	in	in	ADP
taxlaw-2864	577	28	search	search	NOUN
taxlaw-2864	577	29	of	of	ADP
taxlaw-2864	577	30	answers	answer	NOUN
taxlaw-2864	577	31	.	.	PUNCT
taxlaw-2864	578	1	we	we	PRON
taxlaw-2864	578	2	just	just	ADV
taxlaw-2864	578	3	open	open	VERB
taxlaw-2864	578	4	our	our	PRON
taxlaw-2864	578	5	browsers	browser	NOUN
taxlaw-2864	578	6	,	,	PUNCT
taxlaw-2864	578	7	type	type	NOUN
taxlaw-2864	578	8	in	in	ADP
taxlaw-2864	578	9	a	a	DET
taxlaw-2864	578	10	few	few	ADJ
taxlaw-2864	578	11	keywords	keyword	NOUN
taxlaw-2864	578	12	and	and	CCONJ
taxlaw-2864	578	13	wait	wait	VERB
taxlaw-2864	578	14	for	for	SCONJ
taxlaw-2864	578	15	the	the	DET
taxlaw-2864	578	16	information	information	NOUN
taxlaw-2864	578	17	to	to	PART
taxlaw-2864	578	18	come	come	VERB
taxlaw-2864	578	19	to	to	ADP
taxlaw-2864	578	20	us	we	PRON
taxlaw-2864	578	21	.	.	PUNCT
taxlaw-2864	578	22	”	"	PUNCT
taxlaw-2864	578	23	)	)	PUNCT
taxlaw-2864	578	24	.	.	PUNCT
taxlaw-2864	579	1	156	156	NUM
taxlaw-2864	579	2	see	see	VERB
taxlaw-2864	579	3	,	,	PUNCT
taxlaw-2864	579	4	e.g.	e.g.	ADV
taxlaw-2864	579	5	,	,	PUNCT
taxlaw-2864	579	6	president	president	NOUN
taxlaw-2864	579	7	’s	’s	PART
taxlaw-2864	579	8	council	council	PROPN
taxlaw-2864	579	9	of	of	ADP
taxlaw-2864	579	10	advisors	advisor	NOUN
taxlaw-2864	579	11	on	on	ADP
taxlaw-2864	579	12	sci	sci	PROPN
taxlaw-2864	579	13	.	.	PROPN
taxlaw-2864	579	14	&	&	CCONJ
taxlaw-2864	579	15	tech	tech	PROPN
taxlaw-2864	579	16	.	.	PUNCT
taxlaw-2864	579	17	,	,	PUNCT
taxlaw-2864	579	18	report	report	VERB
taxlaw-2864	579	19	to	to	ADP
taxlaw-2864	579	20	the	the	DET
taxlaw-2864	579	21	president	president	NOUN
taxlaw-2864	579	22	and	and	CCONJ
taxlaw-2864	579	23	congress	congress	PROPN
taxlaw-2864	579	24	:	:	PUNCT
taxlaw-2864	579	25	designing	design	VERB
taxlaw-2864	579	26	a	a	DET
taxlaw-2864	579	27	digital	digital	ADJ
taxlaw-2864	579	28	future	future	NOUN
taxlaw-2864	579	29	:	:	PUNCT
taxlaw-2864	579	30	federally	federally	ADV
taxlaw-2864	579	31	funded	funded	ADJ
taxlaw-2864	579	32	research	research	NOUN
taxlaw-2864	579	33	and	and	CCONJ
taxlaw-2864	579	34	development	development	NOUN
taxlaw-2864	579	35	in	in	ADP
taxlaw-2864	579	36	networking	networking	NOUN
taxlaw-2864	579	37	and	and	CCONJ
taxlaw-2864	579	38	information	information	NOUN
taxlaw-2864	579	39	technology	technology	NOUN
taxlaw-2864	579	40	71	71	NUM
taxlaw-2864	579	41	(	(	PUNCT
taxlaw-2864	579	42	dec	dec	PROPN
taxlaw-2864	579	43	.	.	PROPN
taxlaw-2864	579	44	2010	2010	NUM
taxlaw-2864	579	45	)	)	PUNCT
taxlaw-2864	579	46	,	,	PUNCT
taxlaw-2864	579	47	https://www.hsdl.org/?view&did=10223	https://www.hsdl.org/?view&did=10223	PUNCT
taxlaw-2864	580	1	[	[	X
taxlaw-2864	580	2	https://perma.cc/y5c5en5y	https://perma.cc/y5c5en5y	X
taxlaw-2864	580	3	]	]	X
taxlaw-2864	580	4	(	(	PUNCT
taxlaw-2864	580	5	“	"	PUNCT
taxlaw-2864	580	6	grötschel	grötschel	PROPN
taxlaw-2864	580	7	,	,	PUNCT
taxlaw-2864	580	8	an	an	DET
taxlaw-2864	580	9	expert	expert	NOUN
taxlaw-2864	580	10	in	in	ADP
taxlaw-2864	580	11	optimization	optimization	NOUN
taxlaw-2864	580	12	,	,	PUNCT
taxlaw-2864	580	13	observes	observe	VERB
taxlaw-2864	580	14	that	that	SCONJ
taxlaw-2864	580	15	a	a	DET
taxlaw-2864	580	16	benchmark	benchmark	ADJ
taxlaw-2864	580	17	production	production	NOUN
taxlaw-2864	580	18	planning	planning	NOUN
taxlaw-2864	580	19	model	model	NOUN
taxlaw-2864	580	20	solved	solve	VERB
taxlaw-2864	580	21	using	use	VERB
taxlaw-2864	580	22	linear	linear	ADJ
taxlaw-2864	580	23	programming	programming	NOUN
taxlaw-2864	580	24	would	would	AUX
taxlaw-2864	580	25	have	have	AUX
taxlaw-2864	580	26	taken	take	VERB
taxlaw-2864	580	27	82	82	NUM
taxlaw-2864	580	28	years	year	NOUN
taxlaw-2864	580	29	to	to	PART
taxlaw-2864	580	30	solve	solve	VERB
taxlaw-2864	580	31	in	in	ADP
taxlaw-2864	580	32	1988	1988	NUM
taxlaw-2864	580	33	,	,	PUNCT
taxlaw-2864	580	34	using	use	VERB
taxlaw-2864	580	35	the	the	DET
taxlaw-2864	580	36	computers	computer	NOUN
taxlaw-2864	580	37	and	and	CCONJ
taxlaw-2864	580	38	the	the	DET
taxlaw-2864	580	39	linear	linear	ADJ
taxlaw-2864	580	40	programming	programming	NOUN
taxlaw-2864	580	41	algorithms	algorithm	NOUN
taxlaw-2864	580	42	of	of	ADP
taxlaw-2864	580	43	the	the	DET
taxlaw-2864	580	44	day	day	NOUN
taxlaw-2864	580	45	.	.	PUNCT
taxlaw-2864	581	1	fifteen	fifteen	NUM
taxlaw-2864	581	2	years	year	NOUN
taxlaw-2864	581	3	later	later	ADV
taxlaw-2864	581	4	—	—	PUNCT
taxlaw-2864	581	5	in	in	ADP
taxlaw-2864	581	6	2003	2003	NUM
taxlaw-2864	581	7	—	—	PUNCT
taxlaw-2864	581	8	this	this	DET
taxlaw-2864	581	9	same	same	ADJ
taxlaw-2864	581	10	model	model	NOUN
taxlaw-2864	581	11	could	could	AUX
taxlaw-2864	581	12	be	be	AUX
taxlaw-2864	581	13	solved	solve	VERB
taxlaw-2864	581	14	in	in	ADP
taxlaw-2864	581	15	roughly	roughly	ADV
taxlaw-2864	581	16	1	1	NUM
taxlaw-2864	581	17	minute	minute	NOUN
taxlaw-2864	581	18	,	,	PUNCT
taxlaw-2864	581	19	an	an	DET
taxlaw-2864	581	20	improvement	improvement	NOUN
taxlaw-2864	581	21	by	by	ADP
taxlaw-2864	581	22	a	a	DET
taxlaw-2864	581	23	factor	factor	NOUN
taxlaw-2864	581	24	of	of	ADP
taxlaw-2864	581	25	roughly	roughly	ADV
taxlaw-2864	581	26	43	43	NUM
taxlaw-2864	581	27	million	million	NUM
taxlaw-2864	581	28	.	.	PUNCT
taxlaw-2864	581	29	”	"	PUNCT
taxlaw-2864	581	30	)	)	PUNCT
taxlaw-2864	581	31	.	.	PUNCT
taxlaw-2864	582	1	157	157	NUM
taxlaw-2864	582	2	see	see	VERB
taxlaw-2864	582	3	generally	generally	ADV
taxlaw-2864	582	4	steven	steven	PROPN
taxlaw-2864	582	5	m.	m.	PROPN
taxlaw-2864	582	6	barkan	barkan	PROPN
taxlaw-2864	582	7	,	,	PUNCT
taxlaw-2864	582	8	on	on	ADP
taxlaw-2864	582	9	describing	describe	VERB
taxlaw-2864	582	10	legal	legal	ADJ
taxlaw-2864	582	11	research	research	NOUN
taxlaw-2864	582	12	,	,	PUNCT
taxlaw-2864	582	13	80	80	NUM
taxlaw-2864	582	14	mich	mich	PROPN
taxlaw-2864	582	15	.	.	PUNCT
taxlaw-2864	583	1	l.	l.	PROPN
taxlaw-2864	583	2	rev	rev	AUX
taxlaw-2864	583	3	.	.	PROPN
taxlaw-2864	583	4	925	925	NUM
taxlaw-2864	583	5	(	(	PUNCT
taxlaw-2864	583	6	1982	1982	NUM
taxlaw-2864	583	7	)	)	PUNCT
taxlaw-2864	583	8	(	(	PUNCT
taxlaw-2864	583	9	reviewing	review	VERB
taxlaw-2864	583	10	j.	j.	PROPN
taxlaw-2864	583	11	myrn	myrn	PROPN
taxlaw-2864	583	12	jacobstein	jacobstein	PROPN
taxlaw-2864	583	13	&	&	CCONJ
taxlaw-2864	583	14	roy	roy	PROPN
taxlaw-2864	583	15	m.	m.	PROPN
taxlaw-2864	583	16	mersky	mersky	NOUN
taxlaw-2864	583	17	,	,	PUNCT
taxlaw-2864	583	18	fundamentals	fundamental	NOUN
taxlaw-2864	583	19	of	of	ADP
taxlaw-2864	583	20	legal	legal	ADJ
taxlaw-2864	583	21	research	research	NOUN
taxlaw-2864	583	22	(	(	PUNCT
taxlaw-2864	583	23	2d	2d	NUM
taxlaw-2864	583	24	ed	ed	NOUN
taxlaw-2864	583	25	.	.	PROPN
taxlaw-2864	583	26	1981	1981	NUM
taxlaw-2864	583	27	)	)	PUNCT
taxlaw-2864	583	28	)	)	PUNCT
taxlaw-2864	583	29	.	.	PUNCT
taxlaw-2864	584	1	2018	2018	NUM
taxlaw-2864	584	2	]	]	PUNCT
taxlaw-2864	584	3	25	25	NUM
taxlaw-2864	584	4	automation	automation	NOUN
taxlaw-2864	584	5	and	and	CCONJ
taxlaw-2864	584	6	the	the	DET
taxlaw-2864	584	7	income	income	NOUN
taxlaw-2864	584	8	tax	tax	NOUN
taxlaw-2864	584	9	authority	authority	NOUN
taxlaw-2864	584	10	(	(	PUNCT
taxlaw-2864	584	11	assuming	assume	VERB
taxlaw-2864	584	12	it	it	PRON
taxlaw-2864	584	13	exists	exist	VERB
taxlaw-2864	584	14	)	)	PUNCT
taxlaw-2864	584	15	;	;	PUNCT
taxlaw-2864	584	16	send	send	VERB
taxlaw-2864	584	17	it	it	PRON
taxlaw-2864	584	18	to	to	ADP
taxlaw-2864	584	19	their	their	PRON
taxlaw-2864	584	20	printers	printer	NOUN
taxlaw-2864	584	21	;	;	PUNCT
taxlaw-2864	584	22	and	and	CCONJ
taxlaw-2864	584	23	,	,	PUNCT
taxlaw-2864	584	24	if	if	SCONJ
taxlaw-2864	584	25	need	need	NOUN
taxlaw-2864	584	26	be	be	AUX
taxlaw-2864	584	27	,	,	PUNCT
taxlaw-2864	584	28	copy	copy	VERB
taxlaw-2864	584	29	and	and	CCONJ
taxlaw-2864	584	30	paste	paste	VERB
taxlaw-2864	584	31	their	their	PRON
taxlaw-2864	584	32	findings.158	findings.158	NOUN
taxlaw-2864	584	33	the	the	DET
taxlaw-2864	584	34	role	role	NOUN
taxlaw-2864	584	35	that	that	PRON
taxlaw-2864	584	36	technology	technology	NOUN
taxlaw-2864	584	37	has	have	AUX
taxlaw-2864	584	38	played	play	VERB
taxlaw-2864	584	39	in	in	ADP
taxlaw-2864	584	40	terms	term	NOUN
taxlaw-2864	584	41	of	of	ADP
taxlaw-2864	584	42	facilitating	facilitate	VERB
taxlaw-2864	584	43	legal	legal	ADJ
taxlaw-2864	584	44	research	research	NOUN
taxlaw-2864	584	45	is	be	AUX
taxlaw-2864	584	46	just	just	ADV
taxlaw-2864	584	47	the	the	DET
taxlaw-2864	584	48	tip	tip	NOUN
taxlaw-2864	584	49	of	of	ADP
taxlaw-2864	584	50	the	the	DET
taxlaw-2864	584	51	iceberg	iceberg	NOUN
taxlaw-2864	584	52	.	.	PUNCT
taxlaw-2864	585	1	technological	technological	ADJ
taxlaw-2864	585	2	advancements	advancement	NOUN
taxlaw-2864	585	3	have	have	AUX
taxlaw-2864	585	4	also	also	ADV
taxlaw-2864	585	5	led	lead	VERB
taxlaw-2864	585	6	to	to	ADP
taxlaw-2864	585	7	the	the	DET
taxlaw-2864	585	8	elimination	elimination	NOUN
taxlaw-2864	585	9	or	or	CCONJ
taxlaw-2864	585	10	diminishment	diminishment	NOUN
taxlaw-2864	585	11	of	of	ADP
taxlaw-2864	585	12	jobs	job	NOUN
taxlaw-2864	585	13	such	such	ADJ
taxlaw-2864	585	14	as	as	ADP
taxlaw-2864	585	15	toll	toll	NOUN
taxlaw-2864	585	16	collectors	collector	NOUN
taxlaw-2864	585	17	,	,	PUNCT
taxlaw-2864	585	18	telephone	telephone	NOUN
taxlaw-2864	585	19	operators	operator	NOUN
taxlaw-2864	585	20	,	,	PUNCT
taxlaw-2864	585	21	and	and	CCONJ
taxlaw-2864	585	22	bank	bank	NOUN
taxlaw-2864	585	23	tellers	teller	NOUN
taxlaw-2864	585	24	.	.	PUNCT
taxlaw-2864	586	1	and	and	CCONJ
taxlaw-2864	586	2	with	with	ADP
taxlaw-2864	586	3	the	the	DET
taxlaw-2864	586	4	widespread	widespread	ADJ
taxlaw-2864	586	5	use	use	NOUN
taxlaw-2864	586	6	of	of	ADP
taxlaw-2864	586	7	selfdriving	selfdrive	VERB
taxlaw-2864	586	8	automobiles	automobile	NOUN
taxlaw-2864	586	9	and	and	CCONJ
taxlaw-2864	586	10	trucks	truck	NOUN
taxlaw-2864	586	11	around	around	ADP
taxlaw-2864	586	12	the	the	DET
taxlaw-2864	586	13	corner,159	corner,159	PROPN
taxlaw-2864	586	14	whole	whole	ADJ
taxlaw-2864	586	15	other	other	ADJ
taxlaw-2864	586	16	industries	industry	NOUN
taxlaw-2864	586	17	(	(	PUNCT
taxlaw-2864	586	18	e.g.	e.g.	ADV
taxlaw-2864	586	19	,	,	PUNCT
taxlaw-2864	586	20	taxi	taxi	NOUN
taxlaw-2864	586	21	driving	driving	NOUN
taxlaw-2864	586	22	and	and	CCONJ
taxlaw-2864	586	23	trucking	trucking	NOUN
taxlaw-2864	586	24	)	)	PUNCT
taxlaw-2864	586	25	are	be	AUX
taxlaw-2864	586	26	likely	likely	ADJ
taxlaw-2864	586	27	soon	soon	ADV
taxlaw-2864	586	28	to	to	PART
taxlaw-2864	586	29	come	come	VERB
taxlaw-2864	586	30	to	to	ADP
taxlaw-2864	586	31	a	a	DET
taxlaw-2864	586	32	screeching	screeching	ADJ
taxlaw-2864	586	33	halt	halt	NOUN
taxlaw-2864	586	34	or	or	CCONJ
taxlaw-2864	586	35	disappear	disappear	VERB
taxlaw-2864	586	36	into	into	ADP
taxlaw-2864	586	37	complete	complete	ADJ
taxlaw-2864	586	38	oblivion	oblivion	NOUN
taxlaw-2864	586	39	.	.	PUNCT
taxlaw-2864	587	1	b.	b.	PROPN
taxlaw-2864	587	2	consequences	consequence	NOUN
taxlaw-2864	587	3	associated	associate	VERB
taxlaw-2864	587	4	with	with	ADP
taxlaw-2864	587	5	labor	labor	NOUN
taxlaw-2864	587	6	income	income	NOUN
taxlaw-2864	587	7	’s	’s	PART
taxlaw-2864	587	8	diminishment	diminishment	NOUN
taxlaw-2864	587	9	the	the	DET
taxlaw-2864	587	10	labor	labor	NOUN
taxlaw-2864	587	11	market	market	NOUN
taxlaw-2864	587	12	’s	’s	PART
taxlaw-2864	587	13	transformation	transformation	NOUN
taxlaw-2864	587	14	has	have	VERB
taxlaw-2864	587	15	important	important	ADJ
taxlaw-2864	587	16	consequences	consequence	NOUN
taxlaw-2864	587	17	for	for	ADP
taxlaw-2864	587	18	the	the	DET
taxlaw-2864	587	19	way	way	NOUN
taxlaw-2864	587	20	in	in	ADP
taxlaw-2864	587	21	which	which	PRON
taxlaw-2864	587	22	the	the	DET
taxlaw-2864	587	23	government	government	NOUN
taxlaw-2864	587	24	raises	raise	VERB
taxlaw-2864	587	25	revenue	revenue	NOUN
taxlaw-2864	587	26	to	to	PART
taxlaw-2864	587	27	meet	meet	VERB
taxlaw-2864	587	28	its	its	PRON
taxlaw-2864	587	29	expenditures	expenditure	NOUN
taxlaw-2864	587	30	,	,	PUNCT
taxlaw-2864	587	31	particularly	particularly	ADV
taxlaw-2864	587	32	when	when	SCONJ
taxlaw-2864	587	33	the	the	DET
taxlaw-2864	587	34	first	first	ADJ
taxlaw-2864	587	35	decade	decade	NOUN
taxlaw-2864	587	36	of	of	ADP
taxlaw-2864	587	37	the	the	DET
taxlaw-2864	587	38	twenty	twenty	NUM
taxlaw-2864	587	39	-	-	PUNCT
taxlaw-2864	587	40	first	first	ADJ
taxlaw-2864	587	41	century	century	NOUN
taxlaw-2864	587	42	has	have	AUX
taxlaw-2864	587	43	resulted	result	VERB
taxlaw-2864	587	44	in	in	ADP
taxlaw-2864	587	45	the	the	DET
taxlaw-2864	587	46	creation	creation	NOUN
taxlaw-2864	587	47	of	of	ADP
taxlaw-2864	587	48	no	no	DET
taxlaw-2864	587	49	new	new	ADJ
taxlaw-2864	587	50	jobs.160	jobs.160	NOUN
taxlaw-2864	587	51	given	give	VERB
taxlaw-2864	587	52	that	that	SCONJ
taxlaw-2864	587	53	the	the	DET
taxlaw-2864	587	54	income	income	NOUN
taxlaw-2864	587	55	tax	tax	NOUN
taxlaw-2864	587	56	has	have	AUX
taxlaw-2864	587	57	historically	historically	ADV
taxlaw-2864	587	58	relied	rely	VERB
taxlaw-2864	587	59	on	on	ADP
taxlaw-2864	587	60	labor	labor	NOUN
taxlaw-2864	587	61	income	income	NOUN
taxlaw-2864	587	62	as	as	ADP
taxlaw-2864	587	63	a	a	DET
taxlaw-2864	587	64	key	key	ADJ
taxlaw-2864	587	65	component	component	NOUN
taxlaw-2864	587	66	of	of	ADP
taxlaw-2864	587	67	its	its	PRON
taxlaw-2864	587	68	revenue	revenue	NOUN
taxlaw-2864	587	69	base	base	NOUN
taxlaw-2864	587	70	,	,	PUNCT
taxlaw-2864	587	71	a	a	DET
taxlaw-2864	587	72	major	major	ADJ
taxlaw-2864	587	73	upheaval	upheaval	NOUN
taxlaw-2864	587	74	is	be	AUX
taxlaw-2864	587	75	on	on	ADP
taxlaw-2864	587	76	the	the	DET
taxlaw-2864	587	77	horizon.161	horizon.161	NOUN
taxlaw-2864	587	78	specifically	specifically	ADV
taxlaw-2864	587	79	,	,	PUNCT
taxlaw-2864	587	80	the	the	DET
taxlaw-2864	587	81	role	role	NOUN
taxlaw-2864	587	82	of	of	ADP
taxlaw-2864	587	83	labor	labor	NOUN
taxlaw-2864	587	84	is	be	AUX
taxlaw-2864	587	85	ebbing	ebb	VERB
taxlaw-2864	587	86	and	and	CCONJ
taxlaw-2864	587	87	that	that	PRON
taxlaw-2864	587	88	of	of	ADP
taxlaw-2864	587	89	capital	capital	NOUN
taxlaw-2864	587	90	is	be	AUX
taxlaw-2864	587	91	rising	rise	VERB
taxlaw-2864	587	92	;	;	PUNCT
taxlaw-2864	587	93	furthermore	furthermore	ADV
taxlaw-2864	587	94	,	,	PUNCT
taxlaw-2864	587	95	information	information	NOUN
taxlaw-2864	587	96	availability	availability	NOUN
taxlaw-2864	587	97	via	via	ADP
taxlaw-2864	587	98	the	the	DET
taxlaw-2864	587	99	internet	internet	NOUN
taxlaw-2864	587	100	is	be	AUX
taxlaw-2864	587	101	unprecedented.162	unprecedented.162	VERB
taxlaw-2864	587	102	these	these	DET
taxlaw-2864	587	103	significant	significant	ADJ
taxlaw-2864	587	104	developments	development	NOUN
taxlaw-2864	587	105	have	have	AUX
taxlaw-2864	587	106	upended	upend	VERB
taxlaw-2864	587	107	the	the	DET
taxlaw-2864	587	108	traditional	traditional	ADJ
taxlaw-2864	587	109	justifications	justification	NOUN
taxlaw-2864	587	110	proffered	proffer	VERB
taxlaw-2864	587	111	for	for	ADP
taxlaw-2864	587	112	the	the	DET
taxlaw-2864	587	113	varied	varied	ADJ
taxlaw-2864	587	114	tax	tax	NOUN
taxlaw-2864	587	115	treatments	treatment	NOUN
taxlaw-2864	587	116	of	of	ADP
taxlaw-2864	587	117	income	income	NOUN
taxlaw-2864	587	118	derived	derive	VERB
taxlaw-2864	587	119	from	from	ADP
taxlaw-2864	587	120	labor	labor	NOUN
taxlaw-2864	587	121	,	,	PUNCT
taxlaw-2864	587	122	business	business	NOUN
taxlaw-2864	587	123	and	and	CCONJ
taxlaw-2864	587	124	investment	investment	NOUN
taxlaw-2864	587	125	profits	profit	NOUN
taxlaw-2864	587	126	,	,	PUNCT
taxlaw-2864	587	127	and	and	CCONJ
taxlaw-2864	587	128	capital	capital	NOUN
taxlaw-2864	587	129	gains	gain	NOUN
taxlaw-2864	587	130	.	.	PUNCT
taxlaw-2864	588	1	consider	consider	VERB
taxlaw-2864	588	2	each	each	DET
taxlaw-2864	588	3	income	income	NOUN
taxlaw-2864	588	4	category	category	NOUN
taxlaw-2864	588	5	and	and	CCONJ
taxlaw-2864	588	6	the	the	DET
taxlaw-2864	588	7	transformative	transformative	ADJ
taxlaw-2864	588	8	effects	effect	NOUN
taxlaw-2864	588	9	that	that	SCONJ
taxlaw-2864	588	10	technological	technological	ADJ
taxlaw-2864	588	11	advancements	advancement	NOUN
taxlaw-2864	588	12	have	have	AUX
taxlaw-2864	588	13	had	have	VERB
taxlaw-2864	588	14	.	.	PUNCT
taxlaw-2864	589	1	1	1	X
taxlaw-2864	589	2	.	.	X
taxlaw-2864	589	3	taxing	tax	VERB
taxlaw-2864	589	4	labor	labor	NOUN
taxlaw-2864	589	5	in	in	ADP
taxlaw-2864	589	6	the	the	DET
taxlaw-2864	589	7	technological	technological	ADJ
taxlaw-2864	589	8	age	age	NOUN
taxlaw-2864	589	9	158	158	NUM
taxlaw-2864	589	10	see	see	VERB
taxlaw-2864	589	11	,	,	PUNCT
taxlaw-2864	589	12	e.g.	e.g.	ADV
taxlaw-2864	589	13	,	,	PUNCT
taxlaw-2864	589	14	john	john	PROPN
taxlaw-2864	589	15	markoff	markoff	PROPN
taxlaw-2864	589	16	,	,	PUNCT
taxlaw-2864	589	17	armies	army	NOUN
taxlaw-2864	589	18	of	of	ADP
taxlaw-2864	589	19	expensive	expensive	ADJ
taxlaw-2864	589	20	lawyers	lawyer	NOUN
taxlaw-2864	589	21	,	,	PUNCT
taxlaw-2864	589	22	replaced	replace	VERB
taxlaw-2864	589	23	by	by	ADP
taxlaw-2864	589	24	cheaper	cheap	ADJ
taxlaw-2864	589	25	software	software	NOUN
taxlaw-2864	589	26	,	,	PUNCT
taxlaw-2864	589	27	n.y	n.y	PROPN
taxlaw-2864	589	28	.	.	PROPN
taxlaw-2864	589	29	times	times	PROPN
taxlaw-2864	589	30	(	(	PUNCT
taxlaw-2864	589	31	mar	mar	PROPN
taxlaw-2864	589	32	.	.	PROPN
taxlaw-2864	589	33	4	4	NUM
taxlaw-2864	589	34	,	,	PUNCT
taxlaw-2864	589	35	2011	2011	NUM
taxlaw-2864	589	36	)	)	PUNCT
taxlaw-2864	589	37	,	,	PUNCT
taxlaw-2864	590	1	https://www.nytimes.com/2011/03/05/science/05legal.html	https://www.nytimes.com/2011/03/05/science/05legal.html	PROPN
taxlaw-2864	590	2	(	(	PUNCT
taxlaw-2864	590	3	“	"	PUNCT
taxlaw-2864	590	4	last	last	ADJ
taxlaw-2864	590	5	year	year	NOUN
taxlaw-2864	590	6	,	,	PUNCT
taxlaw-2864	590	7	clearwell	clearwell	PROPN
taxlaw-2864	590	8	software	software	NOUN
taxlaw-2864	590	9	was	be	AUX
taxlaw-2864	590	10	used	use	VERB
taxlaw-2864	590	11	by	by	ADP
taxlaw-2864	590	12	the	the	DET
taxlaw-2864	590	13	law	law	NOUN
taxlaw-2864	590	14	firm	firm	NOUN
taxlaw-2864	590	15	dla	dla	NOUN
taxlaw-2864	590	16	piper	piper	NOUN
taxlaw-2864	590	17	to	to	PART
taxlaw-2864	590	18	search	search	VERB
taxlaw-2864	590	19	through	through	ADP
taxlaw-2864	590	20	a	a	DET
taxlaw-2864	590	21	half	half	ADJ
taxlaw-2864	590	22	-	-	PUNCT
taxlaw-2864	590	23	million	million	NUM
taxlaw-2864	590	24	documents	document	NOUN
taxlaw-2864	590	25	under	under	ADP
taxlaw-2864	590	26	a	a	DET
taxlaw-2864	590	27	court	court	NOUN
taxlaw-2864	590	28	-	-	PUNCT
taxlaw-2864	590	29	imposed	impose	VERB
taxlaw-2864	590	30	deadline	deadline	NOUN
taxlaw-2864	590	31	of	of	ADP
taxlaw-2864	590	32	one	one	NUM
taxlaw-2864	590	33	week	week	NOUN
taxlaw-2864	590	34	.	.	PUNCT
taxlaw-2864	591	1	clearwell	clearwell	PROPN
taxlaw-2864	591	2	’s	’s	PART
taxlaw-2864	591	3	software	software	NOUN
taxlaw-2864	591	4	analyzed	analyze	VERB
taxlaw-2864	591	5	and	and	CCONJ
taxlaw-2864	591	6	sorted	sort	VERB
taxlaw-2864	591	7	570,000	570,000	NUM
taxlaw-2864	591	8	documents	document	NOUN
taxlaw-2864	591	9	(	(	PUNCT
taxlaw-2864	591	10	each	each	DET
taxlaw-2864	591	11	document	document	NOUN
taxlaw-2864	591	12	can	can	AUX
taxlaw-2864	591	13	be	be	AUX
taxlaw-2864	591	14	many	many	ADJ
taxlaw-2864	591	15	pages	page	NOUN
taxlaw-2864	591	16	)	)	PUNCT
taxlaw-2864	591	17	in	in	ADP
taxlaw-2864	591	18	two	two	NUM
taxlaw-2864	591	19	days	day	NOUN
taxlaw-2864	591	20	.	.	PUNCT
taxlaw-2864	592	1	the	the	DET
taxlaw-2864	592	2	law	law	NOUN
taxlaw-2864	592	3	firm	firm	NOUN
taxlaw-2864	592	4	used	use	VERB
taxlaw-2864	592	5	just	just	ADV
taxlaw-2864	592	6	one	one	NUM
taxlaw-2864	592	7	more	more	ADJ
taxlaw-2864	592	8	day	day	NOUN
taxlaw-2864	592	9	to	to	PART
taxlaw-2864	592	10	identify	identify	VERB
taxlaw-2864	592	11	3,070	3,070	NUM
taxlaw-2864	592	12	documents	document	NOUN
taxlaw-2864	592	13	that	that	PRON
taxlaw-2864	592	14	were	be	AUX
taxlaw-2864	592	15	relevant	relevant	ADJ
taxlaw-2864	592	16	to	to	ADP
taxlaw-2864	592	17	the	the	DET
taxlaw-2864	592	18	court	court	NOUN
taxlaw-2864	592	19	-	-	PUNCT
taxlaw-2864	592	20	ordered	order	VERB
taxlaw-2864	592	21	discovery	discovery	NOUN
taxlaw-2864	592	22	motion	motion	NOUN
taxlaw-2864	592	23	.	.	PUNCT
taxlaw-2864	592	24	”	"	PUNCT
taxlaw-2864	592	25	)	)	PUNCT
taxlaw-2864	592	26	;	;	PUNCT
taxlaw-2864	592	27	jane	jane	PROPN
taxlaw-2864	592	28	croft	croft	PROPN
taxlaw-2864	592	29	,	,	PUNCT
taxlaw-2864	592	30	legal	legal	ADJ
taxlaw-2864	592	31	firms	firm	NOUN
taxlaw-2864	592	32	unleash	unleash	VERB
taxlaw-2864	592	33	office	office	NOUN
taxlaw-2864	592	34	automatons	automaton	NOUN
taxlaw-2864	592	35	,	,	PUNCT
taxlaw-2864	592	36	fin	fin	NOUN
taxlaw-2864	592	37	.	.	PUNCT
taxlaw-2864	592	38	times	times	PROPN
taxlaw-2864	592	39	(	(	PUNCT
taxlaw-2864	592	40	may	may	PROPN
taxlaw-2864	592	41	16	16	NUM
taxlaw-2864	592	42	,	,	PUNCT
taxlaw-2864	592	43	2016	2016	NUM
taxlaw-2864	592	44	)	)	PUNCT
taxlaw-2864	592	45	,	,	PUNCT
taxlaw-2864	592	46	https://www.ft.com/content/19807d3e-1765-11e6-9d98-00386a18e39d	https://www.ft.com/content/19807d3e-1765-11e6-9d98-00386a18e39d	PROPN
taxlaw-2864	593	1	[	[	X
taxlaw-2864	593	2	https://perma.cc/532d-zxqw	https://perma.cc/532d-zxqw	X
taxlaw-2864	593	3	]	]	X
taxlaw-2864	593	4	(	(	PUNCT
taxlaw-2864	593	5	demonstrating	demonstrate	VERB
taxlaw-2864	593	6	the	the	DET
taxlaw-2864	593	7	existence	existence	NOUN
taxlaw-2864	593	8	of	of	ADP
taxlaw-2864	593	9	software	software	NOUN
taxlaw-2864	593	10	programs	program	NOUN
taxlaw-2864	593	11	that	that	PRON
taxlaw-2864	593	12	can	can	AUX
taxlaw-2864	593	13	outperform	outperform	VERB
taxlaw-2864	593	14	attorneys	attorney	NOUN
taxlaw-2864	593	15	and	and	CCONJ
taxlaw-2864	593	16	paralegals	paralegal	NOUN
taxlaw-2864	593	17	in	in	ADP
taxlaw-2864	593	18	document	document	NOUN
taxlaw-2864	593	19	review	review	NOUN
taxlaw-2864	593	20	)	)	PUNCT
taxlaw-2864	593	21	.	.	PUNCT
taxlaw-2864	594	1	159	159	NUM
taxlaw-2864	594	2	see	see	VERB
taxlaw-2864	594	3	,	,	PUNCT
taxlaw-2864	594	4	e.g.	e.g.	ADV
taxlaw-2864	594	5	,	,	PUNCT
taxlaw-2864	594	6	guilbert	guilbert	PROPN
taxlaw-2864	594	7	gates	gate	NOUN
taxlaw-2864	594	8	et	et	PROPN
taxlaw-2864	594	9	al	al	PROPN
taxlaw-2864	594	10	.	.	PROPN
taxlaw-2864	594	11	,	,	PUNCT
taxlaw-2864	594	12	the	the	DET
taxlaw-2864	594	13	race	race	NOUN
taxlaw-2864	594	14	for	for	ADP
taxlaw-2864	594	15	self	self	NOUN
taxlaw-2864	594	16	-	-	PUNCT
taxlaw-2864	594	17	driving	drive	VERB
taxlaw-2864	594	18	cars	car	NOUN
taxlaw-2864	594	19	,	,	PUNCT
taxlaw-2864	594	20	n.y	n.y	PROPN
taxlaw-2864	594	21	.	.	PROPN
taxlaw-2864	594	22	times	times	PROPN
taxlaw-2864	594	23	(	(	PUNCT
taxlaw-2864	594	24	june	june	PROPN
taxlaw-2864	594	25	6	6	NUM
taxlaw-2864	594	26	,	,	PUNCT
taxlaw-2864	594	27	2017	2017	NUM
taxlaw-2864	594	28	)	)	PUNCT
taxlaw-2864	594	29	,	,	PUNCT
taxlaw-2864	594	30	https://www.nytimes.com/interactive/2016/12/14/technology/how-self-driving-cars-work.html	https://www.nytimes.com/interactive/2016/12/14/technology/how-self-driving-cars-work.html	PROPN
taxlaw-2864	594	31	(	(	PUNCT
taxlaw-2864	594	32	explaining	explain	VERB
taxlaw-2864	594	33	how	how	SCONJ
taxlaw-2864	594	34	selfdriving	selfdriving	ADJ
taxlaw-2864	594	35	cars	car	NOUN
taxlaw-2864	594	36	are	be	AUX
taxlaw-2864	594	37	being	be	AUX
taxlaw-2864	594	38	perfected	perfect	VERB
taxlaw-2864	594	39	and	and	CCONJ
taxlaw-2864	594	40	will	will	AUX
taxlaw-2864	594	41	soon	soon	ADV
taxlaw-2864	594	42	be	be	AUX
taxlaw-2864	594	43	mass	mass	ADV
taxlaw-2864	594	44	produced	produce	VERB
taxlaw-2864	594	45	)	)	PUNCT
taxlaw-2864	594	46	.	.	PUNCT
taxlaw-2864	595	1	160	160	NUM
taxlaw-2864	595	2	neil	neil	PROPN
taxlaw-2864	595	3	irwin	irwin	PROPN
taxlaw-2864	595	4	,	,	PUNCT
taxlaw-2864	595	5	aughts	aught	NOUN
taxlaw-2864	595	6	were	be	AUX
taxlaw-2864	595	7	a	a	DET
taxlaw-2864	595	8	lost	lost	ADJ
taxlaw-2864	595	9	decade	decade	NOUN
taxlaw-2864	595	10	for	for	ADP
taxlaw-2864	595	11	u.s	u.s	PROPN
taxlaw-2864	595	12	.	.	PROPN
taxlaw-2864	595	13	economy	economy	NOUN
taxlaw-2864	595	14	,	,	PUNCT
taxlaw-2864	595	15	workers	worker	NOUN
taxlaw-2864	595	16	,	,	PUNCT
taxlaw-2864	595	17	wash	wash	NOUN
taxlaw-2864	595	18	.	.	PUNCT
taxlaw-2864	596	1	post	post	NOUN
taxlaw-2864	596	2	(	(	PUNCT
taxlaw-2864	596	3	jan	jan	PROPN
taxlaw-2864	596	4	.	.	PROPN
taxlaw-2864	596	5	2	2	NUM
taxlaw-2864	596	6	,	,	PUNCT
taxlaw-2864	596	7	2010	2010	NUM
taxlaw-2864	596	8	)	)	PUNCT
taxlaw-2864	596	9	,	,	PUNCT
taxlaw-2864	596	10	http://www.washingtonpost.com/wp-dyn/content/article/2010/01/01/ar2010010101196.html	http://www.washingtonpost.com/wp-dyn/content/article/2010/01/01/ar2010010101196.html	PROPN
taxlaw-2864	597	1	[	[	X
taxlaw-2864	597	2	https://perma.cc/vh4e-gtfz	https://perma.cc/vh4e-gtfz	NOUN
taxlaw-2864	597	3	]	]	X
taxlaw-2864	597	4	.	.	PUNCT
taxlaw-2864	598	1	161	161	NUM
taxlaw-2864	598	2	cf	cf	NOUN
taxlaw-2864	598	3	.	.	PUNCT
taxlaw-2864	599	1	edward	edward	PROPN
taxlaw-2864	599	2	j.	j.	PROPN
taxlaw-2864	599	3	mccaffery	mccaffery	PROPN
taxlaw-2864	599	4	,	,	PUNCT
taxlaw-2864	599	5	the	the	DET
taxlaw-2864	599	6	death	death	NOUN
taxlaw-2864	599	7	of	of	ADP
taxlaw-2864	599	8	the	the	DET
taxlaw-2864	599	9	income	income	NOUN
taxlaw-2864	599	10	tax	tax	NOUN
taxlaw-2864	599	11	(	(	PUNCT
taxlaw-2864	599	12	or	or	CCONJ
taxlaw-2864	599	13	,	,	PUNCT
taxlaw-2864	599	14	the	the	DET
taxlaw-2864	599	15	rise	rise	NOUN
taxlaw-2864	599	16	of	of	ADP
taxlaw-2864	599	17	america	america	PROPN
taxlaw-2864	599	18	’s	’s	PART
taxlaw-2864	599	19	universal	universal	ADJ
taxlaw-2864	599	20	wage	wage	NOUN
taxlaw-2864	599	21	tax	tax	NOUN
taxlaw-2864	599	22	48	48	NUM
taxlaw-2864	599	23	(	(	PUNCT
taxlaw-2864	599	24	usc	usc	PROPN
taxlaw-2864	599	25	class	class	NOUN
taxlaw-2864	599	26	research	research	NOUN
taxlaw-2864	599	27	paper	paper	NOUN
taxlaw-2864	599	28	no	no	INTJ
taxlaw-2864	599	29	.	.	PUNCT
taxlaw-2864	600	1	class18	class18	PROPN
taxlaw-2864	600	2	-	-	PUNCT
taxlaw-2864	600	3	25	25	NUM
taxlaw-2864	600	4	,	,	PUNCT
taxlaw-2864	600	5	2018),https://papers.ssrn.com	2018),https://papers.ssrn.com	NUM
taxlaw-2864	600	6	/	/	SYM
taxlaw-2864	600	7	sol3	sol3	NOUN
taxlaw-2864	600	8	/	/	SYM
taxlaw-2864	600	9	papers.cfm?abstract_id=3242314	papers.cfm?abstract_id=3242314	PROPN
taxlaw-2864	601	1	[	[	X
taxlaw-2864	601	2	https://perma.cc/fq45-3zc3	https://perma.cc/fq45-3zc3	X
taxlaw-2864	601	3	]	]	PUNCT
taxlaw-2864	601	4	.	.	PUNCT
taxlaw-2864	602	1	(	(	PUNCT
taxlaw-2864	602	2	“	"	PUNCT
taxlaw-2864	602	3	history	history	NOUN
taxlaw-2864	602	4	and	and	CCONJ
taxlaw-2864	602	5	common	common	ADJ
taxlaw-2864	602	6	sense	sense	NOUN
taxlaw-2864	602	7	,	,	PUNCT
taxlaw-2864	602	8	let	let	VERB
taxlaw-2864	602	9	alone	alone	ADJ
taxlaw-2864	602	10	empathy	empathy	NOUN
taxlaw-2864	602	11	,	,	PUNCT
taxlaw-2864	602	12	supply	supply	VERB
taxlaw-2864	602	13	reasons	reason	NOUN
taxlaw-2864	602	14	to	to	PART
taxlaw-2864	602	15	believe	believe	VERB
taxlaw-2864	602	16	that	that	SCONJ
taxlaw-2864	602	17	this	this	DET
taxlaw-2864	602	18	situation	situation	NOUN
taxlaw-2864	602	19	can	can	AUX
taxlaw-2864	602	20	not	not	PART
taxlaw-2864	602	21	endure	endure	VERB
taxlaw-2864	602	22	.	.	PUNCT
taxlaw-2864	603	1	a	a	DET
taxlaw-2864	603	2	shrinking	shrink	VERB
taxlaw-2864	603	3	labor	labor	NOUN
taxlaw-2864	603	4	base	base	NOUN
taxlaw-2864	603	5	can	can	AUX
taxlaw-2864	603	6	not	not	PART
taxlaw-2864	603	7	perpetually	perpetually	ADV
taxlaw-2864	603	8	bear	bear	VERB
taxlaw-2864	603	9	an	an	DET
taxlaw-2864	603	10	increasing	increase	VERB
taxlaw-2864	603	11	tax	tax	NOUN
taxlaw-2864	603	12	burden	burden	NOUN
taxlaw-2864	603	13	,	,	PUNCT
taxlaw-2864	603	14	and	and	CCONJ
taxlaw-2864	603	15	see	see	VERB
taxlaw-2864	603	16	the	the	DET
taxlaw-2864	603	17	benefits	benefit	NOUN
taxlaw-2864	603	18	particular	particular	ADJ
taxlaw-2864	603	19	to	to	ADP
taxlaw-2864	603	20	their	their	PRON
taxlaw-2864	603	21	life	life	NOUN
taxlaw-2864	603	22	situations	situation	NOUN
taxlaw-2864	603	23	slashed	slash	VERB
taxlaw-2864	603	24	,	,	PUNCT
taxlaw-2864	603	25	while	while	SCONJ
taxlaw-2864	603	26	a	a	DET
taxlaw-2864	603	27	growing	grow	VERB
taxlaw-2864	603	28	class	class	NOUN
taxlaw-2864	603	29	of	of	ADP
taxlaw-2864	603	30	the	the	DET
taxlaw-2864	603	31	wealthy	wealthy	ADJ
taxlaw-2864	603	32	need	need	AUX
taxlaw-2864	603	33	not	not	PART
taxlaw-2864	603	34	work	work	VERB
taxlaw-2864	603	35	or	or	CCONJ
taxlaw-2864	603	36	pay	pay	VERB
taxlaw-2864	603	37	taxes	taxis	NOUN
taxlaw-2864	603	38	.	.	PUNCT
taxlaw-2864	604	1	none	none	NOUN
taxlaw-2864	604	2	of	of	ADP
taxlaw-2864	604	3	this	this	DET
taxlaw-2864	604	4	bodes	bode	NOUN
taxlaw-2864	604	5	well	well	ADV
taxlaw-2864	604	6	for	for	ADP
taxlaw-2864	604	7	the	the	DET
taxlaw-2864	604	8	future	future	NOUN
taxlaw-2864	604	9	.	.	PUNCT
taxlaw-2864	604	10	”	"	PUNCT
taxlaw-2864	604	11	)	)	PUNCT
taxlaw-2864	604	12	.	.	PUNCT
taxlaw-2864	605	1	162	162	NUM
taxlaw-2864	605	2	see	see	VERB
taxlaw-2864	605	3	stephanie	stephanie	PROPN
taxlaw-2864	605	4	pappas	pappas	PROPN
taxlaw-2864	605	5	,	,	PUNCT
taxlaw-2864	605	6	how	how	SCONJ
taxlaw-2864	605	7	big	big	ADJ
taxlaw-2864	605	8	is	be	AUX
taxlaw-2864	605	9	the	the	DET
taxlaw-2864	605	10	internet	internet	NOUN
taxlaw-2864	605	11	,	,	PUNCT
taxlaw-2864	605	12	really	really	ADV
taxlaw-2864	605	13	?	?	PUNCT
taxlaw-2864	605	14	,	,	PUNCT
taxlaw-2864	605	15	live	live	PROPN
taxlaw-2864	605	16	sci	sci	PROPN
taxlaw-2864	605	17	.	.	PUNCT
taxlaw-2864	606	1	(	(	PUNCT
taxlaw-2864	606	2	mar	mar	PROPN
taxlaw-2864	606	3	.	.	PROPN
taxlaw-2864	606	4	18	18	NUM
taxlaw-2864	606	5	,	,	PUNCT
taxlaw-2864	606	6	2016	2016	NUM
taxlaw-2864	606	7	,	,	PUNCT
taxlaw-2864	606	8	11:40	11:40	NUM
taxlaw-2864	606	9	am	am	NOUN
taxlaw-2864	606	10	)	)	PUNCT
taxlaw-2864	606	11	,	,	PUNCT
taxlaw-2864	606	12	http://www.livescience.com/54094-how-big-is-the-internet.html	http://www.livescience.com/54094-how-big-is-the-internet.html	PUNCT
taxlaw-2864	607	1	[	[	X
taxlaw-2864	607	2	https://perma.cc/3hzr-jn92	https://perma.cc/3hzr-jn92	X
taxlaw-2864	607	3	]	]	X
taxlaw-2864	607	4	(	(	PUNCT
taxlaw-2864	607	5	“	"	PUNCT
taxlaw-2864	607	6	as	as	ADP
taxlaw-2864	607	7	of	of	ADP
taxlaw-2864	607	8	september	september	PROPN
taxlaw-2864	607	9	2014	2014	NUM
taxlaw-2864	607	10	,	,	PUNCT
taxlaw-2864	607	11	there	there	PRON
taxlaw-2864	607	12	were	be	VERB
taxlaw-2864	607	13	1	1	NUM
taxlaw-2864	607	14	billion	billion	NUM
taxlaw-2864	607	15	websites	website	NOUN
taxlaw-2864	607	16	on	on	ADP
taxlaw-2864	607	17	the	the	DET
taxlaw-2864	607	18	internet	internet	NOUN
taxlaw-2864	607	19	,	,	PUNCT
taxlaw-2864	607	20	a	a	DET
taxlaw-2864	607	21	number	number	NOUN
taxlaw-2864	607	22	that	that	PRON
taxlaw-2864	607	23	fluctuates	fluctuate	VERB
taxlaw-2864	607	24	by	by	ADP
taxlaw-2864	607	25	the	the	DET
taxlaw-2864	607	26	minute	minute	NOUN
taxlaw-2864	607	27	as	as	SCONJ
taxlaw-2864	607	28	sites	site	NOUN
taxlaw-2864	607	29	go	go	VERB
taxlaw-2864	607	30	defunct	defunct	ADJ
taxlaw-2864	607	31	and	and	CCONJ
taxlaw-2864	607	32	others	other	NOUN
taxlaw-2864	607	33	are	be	AUX
taxlaw-2864	607	34	born	bear	VERB
taxlaw-2864	607	35	.	.	PUNCT
taxlaw-2864	607	36	.	.	PUNCT
taxlaw-2864	607	37	.	.	PUNCT
taxlaw-2864	608	1	.	.	PUNCT
taxlaw-2864	609	1	by	by	ADP
taxlaw-2864	609	2	the	the	DET
taxlaw-2864	609	3	end	end	NOUN
taxlaw-2864	609	4	of	of	ADP
taxlaw-2864	609	5	2016	2016	NUM
taxlaw-2864	609	6	,	,	PUNCT
taxlaw-2864	609	7	global	global	ADJ
taxlaw-2864	609	8	internet	internet	NOUN
taxlaw-2864	609	9	traffic	traffic	NOUN
taxlaw-2864	609	10	will	will	AUX
taxlaw-2864	609	11	reach	reach	VERB
taxlaw-2864	609	12	1.1	1.1	NUM
taxlaw-2864	609	13	zettabytes	zettabyte	NOUN
taxlaw-2864	609	14	per	per	ADP
taxlaw-2864	609	15	year	year	NOUN
taxlaw-2864	609	16	.	.	PUNCT
taxlaw-2864	609	17	.	.	PUNCT
taxlaw-2864	610	1	.	.	PUNCT
taxlaw-2864	611	1	and	and	CCONJ
taxlaw-2864	611	2	by	by	ADP
taxlaw-2864	611	3	2019	2019	NUM
taxlaw-2864	611	4	,	,	PUNCT
taxlaw-2864	611	5	global	global	ADJ
taxlaw-2864	611	6	traffic	traffic	NOUN
taxlaw-2864	611	7	is	be	AUX
taxlaw-2864	611	8	expected	expect	VERB
taxlaw-2864	611	9	to	to	PART
taxlaw-2864	611	10	hit	hit	VERB
taxlaw-2864	611	11	2	2	NUM
taxlaw-2864	611	12	zettabytes	zettabyte	NOUN
taxlaw-2864	611	13	per	per	ADP
taxlaw-2864	611	14	year	year	NOUN
taxlaw-2864	611	15	.	.	PUNCT
taxlaw-2864	612	1	one	one	NUM
taxlaw-2864	612	2	zettabyte	zettabyte	NOUN
taxlaw-2864	612	3	is	be	AUX
taxlaw-2864	612	4	the	the	DET
taxlaw-2864	612	5	equivalent	equivalent	NOUN
taxlaw-2864	612	6	of	of	ADP
taxlaw-2864	612	7	36,000	36,000	NUM
taxlaw-2864	612	8	years	year	NOUN
taxlaw-2864	612	9	of	of	ADP
taxlaw-2864	612	10	high	high	ADJ
taxlaw-2864	612	11	-	-	PUNCT
taxlaw-2864	612	12	definition	definition	NOUN
taxlaw-2864	612	13	video	video	NOUN
taxlaw-2864	612	14	.	.	PUNCT
taxlaw-2864	612	15	.	.	PUNCT
taxlaw-2864	612	16	.	.	PUNCT
taxlaw-2864	612	17	.	.	PUNCT
taxlaw-2864	612	18	”	"	PUNCT
taxlaw-2864	612	19	)	)	PUNCT
taxlaw-2864	612	20	.	.	PUNCT
taxlaw-2864	613	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3242314	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3242314	NOUN
taxlaw-2864	613	2	26	26	NUM
taxlaw-2864	614	1	[	[	X
taxlaw-2864	614	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	614	3	columbia	columbia	PROPN
taxlaw-2864	614	4	journal	journal	PROPN
taxlaw-2864	614	5	of	of	ADP
taxlaw-2864	614	6	tax	tax	NOUN
taxlaw-2864	614	7	law	law	NOUN
taxlaw-2864	614	8	it	it	PRON
taxlaw-2864	614	9	first	first	ADV
taxlaw-2864	614	10	should	should	AUX
taxlaw-2864	614	11	be	be	AUX
taxlaw-2864	614	12	noted	note	VERB
taxlaw-2864	614	13	that	that	SCONJ
taxlaw-2864	614	14	taxing	tax	VERB
taxlaw-2864	614	15	income	income	NOUN
taxlaw-2864	614	16	derived	derive	VERB
taxlaw-2864	614	17	from	from	ADP
taxlaw-2864	614	18	labor	labor	NOUN
taxlaw-2864	614	19	remains	remain	VERB
taxlaw-2864	614	20	a	a	DET
taxlaw-2864	614	21	viable	viable	ADJ
taxlaw-2864	614	22	avenue	avenue	NOUN
taxlaw-2864	614	23	for	for	ADP
taxlaw-2864	614	24	raising	raise	VERB
taxlaw-2864	614	25	tax	tax	NOUN
taxlaw-2864	614	26	revenue	revenue	NOUN
taxlaw-2864	614	27	,	,	PUNCT
taxlaw-2864	614	28	notwithstanding	notwithstanding	ADP
taxlaw-2864	614	29	the	the	DET
taxlaw-2864	614	30	transformative	transformative	ADJ
taxlaw-2864	614	31	effects	effect	NOUN
taxlaw-2864	614	32	of	of	ADP
taxlaw-2864	614	33	technology	technology	NOUN
taxlaw-2864	614	34	.	.	PUNCT
taxlaw-2864	615	1	readily	readily	ADV
taxlaw-2864	615	2	subject	subject	ADJ
taxlaw-2864	615	3	to	to	ADP
taxlaw-2864	615	4	third	third	ADJ
taxlaw-2864	615	5	-	-	PUNCT
taxlaw-2864	615	6	party	party	NOUN
taxlaw-2864	615	7	withholding	withholding	NOUN
taxlaw-2864	615	8	and	and	CCONJ
taxlaw-2864	615	9	the	the	DET
taxlaw-2864	615	10	issuance	issuance	NOUN
taxlaw-2864	615	11	of	of	ADP
taxlaw-2864	615	12	tax	tax	NOUN
taxlaw-2864	615	13	information	information	NOUN
taxlaw-2864	615	14	returns,163	returns,163	PROPN
taxlaw-2864	615	15	labor	labor	NOUN
taxlaw-2864	615	16	income	income	NOUN
taxlaw-2864	615	17	continues	continue	VERB
taxlaw-2864	615	18	to	to	PART
taxlaw-2864	615	19	be	be	AUX
taxlaw-2864	615	20	highly	highly	ADV
taxlaw-2864	615	21	visible	visible	ADJ
taxlaw-2864	615	22	.	.	PUNCT
taxlaw-2864	616	1	furthermore	furthermore	ADV
taxlaw-2864	616	2	,	,	PUNCT
taxlaw-2864	616	3	due	due	ADP
taxlaw-2864	616	4	to	to	ADP
taxlaw-2864	616	5	technological	technological	ADJ
taxlaw-2864	616	6	innovations	innovation	NOUN
taxlaw-2864	616	7	,	,	PUNCT
taxlaw-2864	616	8	the	the	DET
taxlaw-2864	616	9	labor	labor	NOUN
taxlaw-2864	616	10	market	market	NOUN
taxlaw-2864	616	11	has	have	AUX
taxlaw-2864	616	12	become	become	VERB
taxlaw-2864	616	13	even	even	ADV
taxlaw-2864	616	14	more	more	ADV
taxlaw-2864	616	15	inelastic	inelastic	ADJ
taxlaw-2864	616	16	(	(	PUNCT
taxlaw-2864	616	17	i.e.	i.e.	X
taxlaw-2864	616	18	,	,	PUNCT
taxlaw-2864	616	19	with	with	ADP
taxlaw-2864	616	20	a	a	DET
taxlaw-2864	616	21	soft	soft	ADJ
taxlaw-2864	616	22	market	market	NOUN
taxlaw-2864	616	23	for	for	ADP
taxlaw-2864	616	24	good	good	ADJ
taxlaw-2864	616	25	,	,	PUNCT
taxlaw-2864	616	26	high	high	ADV
taxlaw-2864	616	27	-	-	PUNCT
taxlaw-2864	616	28	paying	pay	VERB
taxlaw-2864	616	29	jobs	job	NOUN
taxlaw-2864	616	30	,	,	PUNCT
taxlaw-2864	616	31	there	there	PRON
taxlaw-2864	616	32	is	be	VERB
taxlaw-2864	616	33	less	less	ADJ
taxlaw-2864	616	34	taxpayer	taxpayer	NOUN
taxlaw-2864	616	35	proclivity	proclivity	NOUN
taxlaw-2864	616	36	to	to	ADP
taxlaw-2864	616	37	substitute	substitute	NOUN
taxlaw-2864	616	38	leisure	leisure	NOUN
taxlaw-2864	616	39	activities	activity	NOUN
taxlaw-2864	616	40	for	for	ADP
taxlaw-2864	616	41	labor).164	labor).164	NOUN
taxlaw-2864	616	42	that	that	SCONJ
taxlaw-2864	616	43	being	be	AUX
taxlaw-2864	616	44	the	the	DET
taxlaw-2864	616	45	case	case	NOUN
taxlaw-2864	616	46	,	,	PUNCT
taxlaw-2864	616	47	taxing	tax	VERB
taxlaw-2864	616	48	labor	labor	NOUN
taxlaw-2864	616	49	income	income	NOUN
taxlaw-2864	616	50	theoretically	theoretically	ADV
taxlaw-2864	616	51	should	should	AUX
taxlaw-2864	616	52	have	have	VERB
taxlaw-2864	616	53	a	a	DET
taxlaw-2864	616	54	minimal	minimal	ADJ
taxlaw-2864	616	55	effect	effect	NOUN
taxlaw-2864	616	56	on	on	ADP
taxlaw-2864	616	57	economic	economic	ADJ
taxlaw-2864	616	58	behavior.165	behavior.165	NOUN
taxlaw-2864	616	59	in	in	ADP
taxlaw-2864	616	60	other	other	ADJ
taxlaw-2864	616	61	words	word	NOUN
taxlaw-2864	616	62	,	,	PUNCT
taxlaw-2864	616	63	the	the	DET
taxlaw-2864	616	64	efficiency	efficiency	NOUN
taxlaw-2864	616	65	case	case	NOUN
taxlaw-2864	616	66	for	for	ADP
taxlaw-2864	616	67	taxing	tax	VERB
taxlaw-2864	616	68	labor	labor	NOUN
taxlaw-2864	616	69	income	income	NOUN
taxlaw-2864	616	70	remains	remain	VERB
taxlaw-2864	616	71	strong	strong	ADJ
taxlaw-2864	616	72	.	.	PUNCT
taxlaw-2864	617	1	however	however	ADV
taxlaw-2864	617	2	,	,	PUNCT
taxlaw-2864	617	3	the	the	DET
taxlaw-2864	617	4	justifications	justification	NOUN
taxlaw-2864	617	5	for	for	ADP
taxlaw-2864	617	6	taxing	tax	VERB
taxlaw-2864	617	7	labor	labor	NOUN
taxlaw-2864	617	8	income	income	NOUN
taxlaw-2864	617	9	more	more	ADV
taxlaw-2864	617	10	heavily	heavily	ADV
taxlaw-2864	617	11	than	than	ADP
taxlaw-2864	617	12	business	business	NOUN
taxlaw-2864	617	13	and	and	CCONJ
taxlaw-2864	617	14	investment	investment	NOUN
taxlaw-2864	617	15	profits	profit	NOUN
taxlaw-2864	617	16	and	and	CCONJ
taxlaw-2864	617	17	capital	capital	NOUN
taxlaw-2864	617	18	gains	gain	NOUN
taxlaw-2864	617	19	have	have	AUX
taxlaw-2864	617	20	become	become	VERB
taxlaw-2864	617	21	increasingly	increasingly	ADV
taxlaw-2864	617	22	suspect	suspect	ADJ
taxlaw-2864	617	23	.	.	PUNCT
taxlaw-2864	618	1	as	as	SCONJ
taxlaw-2864	618	2	discussed	discuss	VERB
taxlaw-2864	618	3	above	above	ADV
taxlaw-2864	618	4	,	,	PUNCT
taxlaw-2864	618	5	throughout	throughout	ADP
taxlaw-2864	618	6	much	much	ADJ
taxlaw-2864	618	7	of	of	ADP
taxlaw-2864	618	8	the	the	DET
taxlaw-2864	618	9	twentieth	twentieth	ADJ
taxlaw-2864	618	10	century	century	NOUN
taxlaw-2864	618	11	,	,	PUNCT
taxlaw-2864	618	12	the	the	DET
taxlaw-2864	618	13	labor	labor	NOUN
taxlaw-2864	618	14	income	income	NOUN
taxlaw-2864	618	15	base	base	NOUN
taxlaw-2864	618	16	was	be	AUX
taxlaw-2864	618	17	robust	robust	ADJ
taxlaw-2864	618	18	compared	compare	VERB
taxlaw-2864	618	19	to	to	ADP
taxlaw-2864	618	20	the	the	DET
taxlaw-2864	618	21	capital	capital	NOUN
taxlaw-2864	618	22	income	income	NOUN
taxlaw-2864	618	23	base	base	NOUN
taxlaw-2864	618	24	.	.	PUNCT
taxlaw-2864	619	1	in	in	ADP
taxlaw-2864	619	2	the	the	DET
taxlaw-2864	619	3	twenty	twenty	NUM
taxlaw-2864	619	4	-	-	PUNCT
taxlaw-2864	619	5	first	first	ADJ
taxlaw-2864	619	6	century	century	NOUN
taxlaw-2864	619	7	,	,	PUNCT
taxlaw-2864	619	8	a	a	DET
taxlaw-2864	619	9	reversal	reversal	NOUN
taxlaw-2864	619	10	is	be	AUX
taxlaw-2864	619	11	happening	happen	VERB
taxlaw-2864	619	12	as	as	SCONJ
taxlaw-2864	619	13	technology	technology	NOUN
taxlaw-2864	619	14	propels	propel	VERB
taxlaw-2864	619	15	capital	capital	NOUN
taxlaw-2864	619	16	income	income	NOUN
taxlaw-2864	619	17	upward	upward	ADV
taxlaw-2864	619	18	compared	compare	VERB
taxlaw-2864	619	19	to	to	ADP
taxlaw-2864	619	20	that	that	PRON
taxlaw-2864	619	21	derived	derive	VERB
taxlaw-2864	619	22	from	from	ADP
taxlaw-2864	619	23	labor	labor	NOUN
taxlaw-2864	619	24	.	.	PUNCT
taxlaw-2864	620	1	if	if	SCONJ
taxlaw-2864	620	2	this	this	DET
taxlaw-2864	620	3	overall	overall	ADJ
taxlaw-2864	620	4	economic	economic	ADJ
taxlaw-2864	620	5	trend	trend	NOUN
taxlaw-2864	620	6	continues	continue	VERB
taxlaw-2864	620	7	,	,	PUNCT
taxlaw-2864	620	8	congress	congress	PROPN
taxlaw-2864	620	9	can	can	AUX
taxlaw-2864	620	10	no	no	ADV
taxlaw-2864	620	11	longer	long	ADV
taxlaw-2864	620	12	rely	rely	VERB
taxlaw-2864	620	13	primarily	primarily	ADV
taxlaw-2864	620	14	upon	upon	SCONJ
taxlaw-2864	620	15	labor	labor	NOUN
taxlaw-2864	620	16	income	income	NOUN
taxlaw-2864	620	17	to	to	PART
taxlaw-2864	620	18	keep	keep	VERB
taxlaw-2864	620	19	the	the	DET
taxlaw-2864	620	20	treasury	treasury	NOUN
taxlaw-2864	620	21	’s	’s	PART
taxlaw-2864	620	22	coffers	coffer	NOUN
taxlaw-2864	620	23	full	full	ADJ
taxlaw-2864	620	24	.	.	PUNCT
taxlaw-2864	621	1	for	for	ADP
taxlaw-2864	621	2	every	every	DET
taxlaw-2864	621	3	job	job	NOUN
taxlaw-2864	621	4	that	that	PRON
taxlaw-2864	621	5	is	be	AUX
taxlaw-2864	621	6	lost	lose	VERB
taxlaw-2864	621	7	to	to	ADP
taxlaw-2864	621	8	technology	technology	NOUN
taxlaw-2864	621	9	(	(	PUNCT
taxlaw-2864	621	10	without	without	ADP
taxlaw-2864	621	11	replacement	replacement	NOUN
taxlaw-2864	621	12	in	in	ADP
taxlaw-2864	621	13	another	another	DET
taxlaw-2864	621	14	sector	sector	NOUN
taxlaw-2864	621	15	)	)	PUNCT
taxlaw-2864	621	16	,	,	PUNCT
taxlaw-2864	621	17	the	the	DET
taxlaw-2864	621	18	share	share	NOUN
taxlaw-2864	621	19	of	of	ADP
taxlaw-2864	621	20	income	income	NOUN
taxlaw-2864	621	21	attributable	attributable	ADJ
taxlaw-2864	621	22	to	to	ADP
taxlaw-2864	621	23	labor	labor	NOUN
taxlaw-2864	621	24	declines	decline	NOUN
taxlaw-2864	621	25	and	and	CCONJ
taxlaw-2864	621	26	,	,	PUNCT
taxlaw-2864	621	27	along	along	ADP
taxlaw-2864	621	28	with	with	ADP
taxlaw-2864	621	29	it	it	PRON
taxlaw-2864	621	30	,	,	PUNCT
taxlaw-2864	621	31	the	the	DET
taxlaw-2864	621	32	corresponding	corresponding	ADJ
taxlaw-2864	621	33	tax	tax	NOUN
taxlaw-2864	621	34	revenue	revenue	NOUN
taxlaw-2864	621	35	.	.	PUNCT
taxlaw-2864	622	1	to	to	PART
taxlaw-2864	622	2	generate	generate	VERB
taxlaw-2864	622	3	sufficient	sufficient	ADJ
taxlaw-2864	622	4	revenue	revenue	NOUN
taxlaw-2864	622	5	to	to	PART
taxlaw-2864	622	6	meet	meet	VERB
taxlaw-2864	622	7	its	its	PRON
taxlaw-2864	622	8	expenditures	expenditure	NOUN
taxlaw-2864	622	9	,	,	PUNCT
taxlaw-2864	622	10	congress	congress	PROPN
taxlaw-2864	622	11	must	must	AUX
taxlaw-2864	622	12	therefore	therefore	ADV
taxlaw-2864	622	13	reconsider	reconsider	VERB
taxlaw-2864	622	14	the	the	DET
taxlaw-2864	622	15	tax	tax	NOUN
taxlaw-2864	622	16	rate	rate	NOUN
taxlaw-2864	622	17	applicable	applicable	ADJ
taxlaw-2864	622	18	to	to	ADP
taxlaw-2864	622	19	labor	labor	NOUN
taxlaw-2864	622	20	,	,	PUNCT
taxlaw-2864	622	21	business	business	NOUN
taxlaw-2864	622	22	and	and	CCONJ
taxlaw-2864	622	23	investment	investment	NOUN
taxlaw-2864	622	24	profits	profit	NOUN
taxlaw-2864	622	25	,	,	PUNCT
taxlaw-2864	622	26	and	and	CCONJ
taxlaw-2864	622	27	capital	capital	NOUN
taxlaw-2864	622	28	gains	gain	NOUN
taxlaw-2864	622	29	.	.	PUNCT
taxlaw-2864	623	1	consider	consider	VERB
taxlaw-2864	623	2	,	,	PUNCT
taxlaw-2864	623	3	too	too	ADV
taxlaw-2864	623	4	,	,	PUNCT
taxlaw-2864	623	5	that	that	SCONJ
taxlaw-2864	623	6	historical	historical	ADJ
taxlaw-2864	623	7	factors	factor	NOUN
taxlaw-2864	623	8	that	that	PRON
taxlaw-2864	623	9	once	once	ADV
taxlaw-2864	623	10	justified	justify	VERB
taxlaw-2864	623	11	taxing	tax	VERB
taxlaw-2864	623	12	labor	labor	NOUN
taxlaw-2864	623	13	more	more	ADV
taxlaw-2864	623	14	heavily	heavily	ADV
taxlaw-2864	623	15	than	than	ADP
taxlaw-2864	623	16	other	other	ADJ
taxlaw-2864	623	17	types	type	NOUN
taxlaw-2864	623	18	of	of	ADP
taxlaw-2864	623	19	income	income	NOUN
taxlaw-2864	623	20	have	have	AUX
taxlaw-2864	623	21	waned	wane	VERB
taxlaw-2864	623	22	in	in	ADP
taxlaw-2864	623	23	importance	importance	NOUN
taxlaw-2864	623	24	in	in	ADP
taxlaw-2864	623	25	recent	recent	ADJ
taxlaw-2864	623	26	years	year	NOUN
taxlaw-2864	623	27	.	.	PUNCT
taxlaw-2864	624	1	since	since	SCONJ
taxlaw-2864	624	2	world	world	PROPN
taxlaw-2864	624	3	war	war	PROPN
taxlaw-2864	624	4	ii	ii	PROPN
taxlaw-2864	624	5	,	,	PUNCT
taxlaw-2864	624	6	the	the	DET
taxlaw-2864	624	7	combination	combination	NOUN
taxlaw-2864	624	8	of	of	ADP
taxlaw-2864	624	9	tax	tax	NOUN
taxlaw-2864	624	10	withholding	withholding	NOUN
taxlaw-2864	624	11	and	and	CCONJ
taxlaw-2864	624	12	information	information	NOUN
taxlaw-2864	624	13	return	return	NOUN
taxlaw-2864	624	14	reporting	report	VERB
taxlaw-2864	624	15	on	on	ADP
taxlaw-2864	624	16	labor	labor	NOUN
taxlaw-2864	624	17	income	income	NOUN
taxlaw-2864	624	18	readily	readily	ADV
taxlaw-2864	624	19	ensured	ensure	VERB
taxlaw-2864	624	20	a	a	DET
taxlaw-2864	624	21	robust	robust	ADJ
taxlaw-2864	624	22	and	and	CCONJ
taxlaw-2864	624	23	steady	steady	ADJ
taxlaw-2864	624	24	revenue	revenue	NOUN
taxlaw-2864	624	25	supply,166	supply,166	ADP
taxlaw-2864	624	26	whereas	whereas	SCONJ
taxlaw-2864	624	27	business	business	NOUN
taxlaw-2864	624	28	and	and	CCONJ
taxlaw-2864	624	29	investment	investment	NOUN
taxlaw-2864	624	30	income	income	NOUN
taxlaw-2864	624	31	was	be	AUX
taxlaw-2864	624	32	historically	historically	ADV
taxlaw-2864	624	33	harder	hard	ADJ
taxlaw-2864	624	34	to	to	PART
taxlaw-2864	624	35	monitor	monitor	VERB
taxlaw-2864	624	36	.	.	PUNCT
taxlaw-2864	625	1	however	however	ADV
taxlaw-2864	625	2	,	,	PUNCT
taxlaw-2864	625	3	over	over	ADP
taxlaw-2864	625	4	this	this	DET
taxlaw-2864	625	5	same	same	ADJ
taxlaw-2864	625	6	time	time	NOUN
taxlaw-2864	625	7	period	period	NOUN
taxlaw-2864	625	8	,	,	PUNCT
taxlaw-2864	625	9	the	the	DET
taxlaw-2864	625	10	use	use	NOUN
taxlaw-2864	625	11	of	of	ADP
taxlaw-2864	625	12	cash	cash	NOUN
taxlaw-2864	625	13	currency	currency	NOUN
taxlaw-2864	625	14	has	have	AUX
taxlaw-2864	625	15	declined	decline	VERB
taxlaw-2864	625	16	,	,	PUNCT
taxlaw-2864	625	17	and	and	CCONJ
taxlaw-2864	625	18	electronic	electronic	ADJ
taxlaw-2864	625	19	transfers	transfer	NOUN
taxlaw-2864	625	20	in	in	ADP
taxlaw-2864	625	21	the	the	DET
taxlaw-2864	625	22	form	form	NOUN
taxlaw-2864	625	23	of	of	ADP
taxlaw-2864	625	24	credit	credit	NOUN
taxlaw-2864	625	25	and	and	CCONJ
taxlaw-2864	625	26	debit	debit	NOUN
taxlaw-2864	625	27	card	card	NOUN
taxlaw-2864	625	28	payments	payment	NOUN
taxlaw-2864	625	29	have	have	AUX
taxlaw-2864	625	30	become	become	VERB
taxlaw-2864	625	31	much	much	ADV
taxlaw-2864	625	32	more	more	ADV
taxlaw-2864	625	33	commonplace.167	commonplace.167	ADJ
taxlaw-2864	625	34	as	as	ADP
taxlaw-2864	625	35	a	a	DET
taxlaw-2864	625	36	result	result	NOUN
taxlaw-2864	625	37	of	of	ADP
taxlaw-2864	625	38	this	this	DET
taxlaw-2864	625	39	marketplace	marketplace	NOUN
taxlaw-2864	625	40	transformation	transformation	NOUN
taxlaw-2864	625	41	,	,	PUNCT
taxlaw-2864	625	42	business	business	NOUN
taxlaw-2864	625	43	and	and	CCONJ
taxlaw-2864	625	44	investment	investment	NOUN
taxlaw-2864	625	45	profits	profit	NOUN
taxlaw-2864	625	46	163	163	NUM
taxlaw-2864	625	47	jay	jay	NOUN
taxlaw-2864	625	48	a.	a.	NOUN
taxlaw-2864	625	49	soled	sole	VERB
taxlaw-2864	625	50	,	,	PUNCT
taxlaw-2864	625	51	homage	homage	NOUN
taxlaw-2864	625	52	to	to	ADP
taxlaw-2864	625	53	information	information	NOUN
taxlaw-2864	625	54	returns	return	NOUN
taxlaw-2864	625	55	,	,	PUNCT
taxlaw-2864	625	56	27	27	NUM
taxlaw-2864	625	57	va	va	NOUN
taxlaw-2864	625	58	.	.	PUNCT
taxlaw-2864	626	1	tax	tax	PROPN
taxlaw-2864	626	2	rev	rev	PROPN
taxlaw-2864	626	3	.	.	PROPN
taxlaw-2864	626	4	371	371	NUM
taxlaw-2864	626	5	(	(	PUNCT
taxlaw-2864	626	6	2007	2007	NUM
taxlaw-2864	626	7	)	)	PUNCT
taxlaw-2864	626	8	.	.	PUNCT
taxlaw-2864	627	1	164	164	NUM
taxlaw-2864	627	2	see	see	VERB
taxlaw-2864	627	3	joel	joel	PROPN
taxlaw-2864	627	4	slemrod	slemrod	PROPN
taxlaw-2864	627	5	,	,	PUNCT
taxlaw-2864	627	6	a	a	DET
taxlaw-2864	627	7	general	general	ADJ
taxlaw-2864	627	8	model	model	NOUN
taxlaw-2864	627	9	of	of	ADP
taxlaw-2864	627	10	behavioral	behavioral	ADJ
taxlaw-2864	627	11	response	response	NOUN
taxlaw-2864	627	12	to	to	ADP
taxlaw-2864	627	13	taxation	taxation	NOUN
taxlaw-2864	627	14	,	,	PUNCT
taxlaw-2864	627	15	8	8	NUM
taxlaw-2864	627	16	int’l	int’l	NUM
taxlaw-2864	627	17	tax	tax	NOUN
taxlaw-2864	627	18	&	&	CCONJ
taxlaw-2864	627	19	pub	pub	NOUN
taxlaw-2864	627	20	.	.	PUNCT
taxlaw-2864	628	1	fin	fin	NOUN
taxlaw-2864	628	2	.	.	PUNCT
taxlaw-2864	629	1	119	119	NUM
taxlaw-2864	629	2	(	(	PUNCT
taxlaw-2864	629	3	2001	2001	NUM
taxlaw-2864	629	4	)	)	PUNCT
taxlaw-2864	629	5	(	(	PUNCT
taxlaw-2864	629	6	“	"	PUNCT
taxlaw-2864	629	7	in	in	ADP
taxlaw-2864	629	8	the	the	DET
taxlaw-2864	629	9	model	model	NOUN
taxlaw-2864	629	10	of	of	ADP
taxlaw-2864	629	11	labor	labor	NOUN
taxlaw-2864	629	12	supply	supply	NOUN
taxlaw-2864	629	13	,	,	PUNCT
taxlaw-2864	629	14	as	as	ADV
taxlaw-2864	629	15	long	long	ADV
taxlaw-2864	629	16	as	as	SCONJ
taxlaw-2864	629	17	the	the	DET
taxlaw-2864	629	18	marginal	marginal	ADJ
taxlaw-2864	629	19	cost	cost	NOUN
taxlaw-2864	629	20	of	of	ADP
taxlaw-2864	629	21	avoidance	avoidance	NOUN
taxlaw-2864	629	22	depends	depend	VERB
taxlaw-2864	629	23	on	on	ADP
taxlaw-2864	629	24	true	true	ADJ
taxlaw-2864	629	25	labor	labor	NOUN
taxlaw-2864	629	26	income	income	NOUN
taxlaw-2864	629	27	the	the	DET
taxlaw-2864	629	28	real	real	ADJ
taxlaw-2864	629	29	behavioral	behavioral	ADJ
taxlaw-2864	629	30	response	response	NOUN
taxlaw-2864	629	31	to	to	ADP
taxlaw-2864	629	32	wage	wage	NOUN
taxlaw-2864	629	33	rates	rate	NOUN
taxlaw-2864	629	34	or	or	CCONJ
taxlaw-2864	629	35	tax	tax	NOUN
taxlaw-2864	629	36	rates	rate	NOUN
taxlaw-2864	629	37	depends	depend	VERB
taxlaw-2864	629	38	on	on	ADP
taxlaw-2864	629	39	a	a	DET
taxlaw-2864	629	40	mixture	mixture	NOUN
taxlaw-2864	629	41	of	of	ADP
taxlaw-2864	629	42	the	the	DET
taxlaw-2864	629	43	elasticity	elasticity	NOUN
taxlaw-2864	629	44	of	of	ADP
taxlaw-2864	629	45	substitution	substitution	NOUN
taxlaw-2864	629	46	and	and	CCONJ
taxlaw-2864	629	47	the	the	DET
taxlaw-2864	629	48	avoidance	avoidance	NOUN
taxlaw-2864	629	49	technology	technology	NOUN
taxlaw-2864	629	50	.	.	PUNCT
taxlaw-2864	629	51	”	"	PUNCT
taxlaw-2864	629	52	)	)	PUNCT
taxlaw-2864	629	53	;	;	PUNCT
taxlaw-2864	629	54	patrick	patrick	PROPN
taxlaw-2864	629	55	gillespie	gillespie	PROPN
taxlaw-2864	629	56	,	,	PUNCT
taxlaw-2864	629	57	millions	million	NOUN
taxlaw-2864	629	58	in	in	ADP
taxlaw-2864	629	59	gig	gig	NOUN
taxlaw-2864	629	60	economy	economy	NOUN
taxlaw-2864	629	61	ca	can	AUX
taxlaw-2864	629	62	n’t	not	PART
taxlaw-2864	629	63	find	find	VERB
taxlaw-2864	629	64	better	well	ADJ
taxlaw-2864	629	65	jobs	job	NOUN
taxlaw-2864	629	66	or	or	CCONJ
taxlaw-2864	629	67	pay	pay	NOUN
taxlaw-2864	629	68	,	,	PUNCT
taxlaw-2864	629	69	cnn	cnn	PROPN
taxlaw-2864	629	70	money	money	NOUN
taxlaw-2864	629	71	(	(	PUNCT
taxlaw-2864	629	72	oct	oct	PROPN
taxlaw-2864	629	73	.	.	PROPN
taxlaw-2864	629	74	27	27	NUM
taxlaw-2864	629	75	,	,	PUNCT
taxlaw-2864	629	76	2016	2016	NUM
taxlaw-2864	629	77	)	)	PUNCT
taxlaw-2864	629	78	,	,	PUNCT
taxlaw-2864	629	79	http://money.cnn.com/2016/10/27/news/economy/gig-economy-workers/	http://money.cnn.com/2016/10/27/news/economy/gig-economy-workers/	PROPN
taxlaw-2864	629	80	[	[	X
taxlaw-2864	629	81	https://perma.cc/x5j9-7wua	https://perma.cc/x5j9-7wua	X
taxlaw-2864	629	82	]	]	X
taxlaw-2864	629	83	(	(	PUNCT
taxlaw-2864	629	84	“	"	PUNCT
taxlaw-2864	629	85	most	most	ADJ
taxlaw-2864	629	86	of	of	ADP
taxlaw-2864	629	87	the	the	DET
taxlaw-2864	629	88	estimated	estimate	VERB
taxlaw-2864	629	89	68	68	NUM
taxlaw-2864	629	90	million	million	NUM
taxlaw-2864	629	91	gig	gig	NOUN
taxlaw-2864	629	92	workers	worker	NOUN
taxlaw-2864	629	93	choose	choose	VERB
taxlaw-2864	629	94	the	the	DET
taxlaw-2864	629	95	freelance	freelance	NOUN
taxlaw-2864	629	96	lifestyle	lifestyle	NOUN
taxlaw-2864	629	97	for	for	ADP
taxlaw-2864	629	98	better	well	ADJ
taxlaw-2864	629	99	work	work	NOUN
taxlaw-2864	629	100	-	-	PUNCT
taxlaw-2864	629	101	life	life	NOUN
taxlaw-2864	629	102	balance	balance	NOUN
taxlaw-2864	629	103	.	.	PUNCT
taxlaw-2864	630	1	but	but	CCONJ
taxlaw-2864	630	2	nearly	nearly	ADV
taxlaw-2864	630	3	20	20	NUM
taxlaw-2864	630	4	million	million	NUM
taxlaw-2864	630	5	of	of	ADP
taxlaw-2864	630	6	them	they	PRON
taxlaw-2864	630	7	do	do	VERB
taxlaw-2864	630	8	it	it	PRON
taxlaw-2864	630	9	out	out	ADP
taxlaw-2864	630	10	of	of	ADP
taxlaw-2864	630	11	necessity	necessity	NOUN
taxlaw-2864	630	12	because	because	SCONJ
taxlaw-2864	630	13	they	they	PRON
taxlaw-2864	630	14	ca	can	AUX
taxlaw-2864	630	15	n't	not	PART
taxlaw-2864	630	16	find	find	VERB
taxlaw-2864	630	17	better	well	ADJ
taxlaw-2864	630	18	work	work	NOUN
taxlaw-2864	630	19	or	or	CCONJ
taxlaw-2864	630	20	pay	pay	VERB
taxlaw-2864	630	21	,	,	PUNCT
taxlaw-2864	630	22	according	accord	VERB
taxlaw-2864	630	23	to	to	ADP
taxlaw-2864	630	24	a	a	DET
taxlaw-2864	630	25	report	report	NOUN
taxlaw-2864	630	26	by	by	ADP
taxlaw-2864	630	27	mckinsey	mckinsey	PROPN
taxlaw-2864	630	28	global	global	PROPN
taxlaw-2864	630	29	institute	institute	PROPN
taxlaw-2864	630	30	,	,	PUNCT
taxlaw-2864	630	31	a	a	DET
taxlaw-2864	630	32	consulting	consulting	NOUN
taxlaw-2864	630	33	firm	firm	NOUN
taxlaw-2864	630	34	.	.	PUNCT
taxlaw-2864	630	35	”	"	PUNCT
taxlaw-2864	630	36	)	)	PUNCT
taxlaw-2864	630	37	;	;	PUNCT
taxlaw-2864	631	1	ian	ian	PROPN
taxlaw-2864	631	2	salisbury	salisbury	PROPN
taxlaw-2864	631	3	,	,	PUNCT
taxlaw-2864	631	4	why	why	SCONJ
taxlaw-2864	631	5	it	it	PRON
taxlaw-2864	631	6	’s	’	VERB
taxlaw-2864	631	7	still	still	ADV
taxlaw-2864	631	8	hard	hard	ADJ
taxlaw-2864	631	9	to	to	PART
taxlaw-2864	631	10	find	find	VERB
taxlaw-2864	631	11	the	the	DET
taxlaw-2864	631	12	job	job	NOUN
taxlaw-2864	631	13	you	you	PRON
taxlaw-2864	631	14	really	really	ADV
taxlaw-2864	631	15	want	want	VERB
taxlaw-2864	631	16	,	,	PUNCT
taxlaw-2864	631	17	money	money	NOUN
taxlaw-2864	631	18	(	(	PUNCT
taxlaw-2864	631	19	dec	dec	PROPN
taxlaw-2864	631	20	.	.	PROPN
taxlaw-2864	631	21	5	5	NUM
taxlaw-2864	631	22	,	,	PUNCT
taxlaw-2864	631	23	2014	2014	NUM
taxlaw-2864	631	24	)	)	PUNCT
taxlaw-2864	631	25	,	,	PUNCT
taxlaw-2864	631	26	http://time.com/money/3619921/jobs-report-unemployment/	http://time.com/money/3619921/jobs-report-unemployment/	PUNCT
taxlaw-2864	632	1	[	[	X
taxlaw-2864	632	2	https://perma.cc/3cdq-cpgm	https://perma.cc/3cdq-cpgm	X
taxlaw-2864	632	3	]	]	X
taxlaw-2864	632	4	(	(	PUNCT
taxlaw-2864	632	5	“	"	PUNCT
taxlaw-2864	632	6	the	the	DET
taxlaw-2864	632	7	problem	problem	NOUN
taxlaw-2864	632	8	is	be	AUX
taxlaw-2864	632	9	that	that	SCONJ
taxlaw-2864	632	10	the	the	DET
taxlaw-2864	632	11	post	post	ADJ
taxlaw-2864	632	12	-	-	ADJ
taxlaw-2864	632	13	recession	recession	ADJ
taxlaw-2864	632	14	economy	economy	NOUN
taxlaw-2864	632	15	is	be	AUX
taxlaw-2864	632	16	still	still	ADV
taxlaw-2864	632	17	better	well	ADJ
taxlaw-2864	632	18	at	at	ADP
taxlaw-2864	632	19	producing	produce	VERB
taxlaw-2864	632	20	marginal	marginal	ADJ
taxlaw-2864	632	21	jobs	job	NOUN
taxlaw-2864	632	22	—	—	PUNCT
taxlaw-2864	632	23	think	think	VERB
taxlaw-2864	632	24	retail	retail	ADJ
taxlaw-2864	632	25	and	and	CCONJ
taxlaw-2864	632	26	food	food	NOUN
taxlaw-2864	632	27	service	service	NOUN
taxlaw-2864	632	28	gigs	gig	NOUN
taxlaw-2864	632	29	—	—	PUNCT
taxlaw-2864	632	30	than	than	ADP
taxlaw-2864	632	31	the	the	DET
taxlaw-2864	632	32	comparatively	comparatively	ADV
taxlaw-2864	632	33	well	well	ADV
taxlaw-2864	632	34	-	-	PUNCT
taxlaw-2864	632	35	paying	pay	VERB
taxlaw-2864	632	36	construction	construction	NOUN
taxlaw-2864	632	37	,	,	PUNCT
taxlaw-2864	632	38	manufacturing	manufacturing	NOUN
taxlaw-2864	632	39	,	,	PUNCT
taxlaw-2864	632	40	and	and	CCONJ
taxlaw-2864	632	41	government	government	NOUN
taxlaw-2864	632	42	jobs	job	NOUN
taxlaw-2864	632	43	that	that	PRON
taxlaw-2864	632	44	let	let	VERB
taxlaw-2864	632	45	middle	middle	ADJ
taxlaw-2864	632	46	-	-	PUNCT
taxlaw-2864	632	47	class	class	NOUN
taxlaw-2864	632	48	people	people	NOUN
taxlaw-2864	632	49	buy	buy	VERB
taxlaw-2864	632	50	homes	home	NOUN
taxlaw-2864	632	51	and	and	CCONJ
taxlaw-2864	632	52	support	support	VERB
taxlaw-2864	632	53	their	their	PRON
taxlaw-2864	632	54	families	family	NOUN
taxlaw-2864	632	55	.	.	PUNCT
taxlaw-2864	632	56	”	"	PUNCT
taxlaw-2864	632	57	)	)	PUNCT
taxlaw-2864	632	58	.	.	PUNCT
taxlaw-2864	633	1	165	165	NUM
taxlaw-2864	633	2	see	see	VERB
taxlaw-2864	633	3	generally	generally	ADV
taxlaw-2864	633	4	thomas	thomas	PROPN
taxlaw-2864	633	5	piketty	piketty	PROPN
taxlaw-2864	633	6	&	&	CCONJ
taxlaw-2864	633	7	emmanuel	emmanuel	PROPN
taxlaw-2864	633	8	saez	saez	PROPN
taxlaw-2864	633	9	,	,	PUNCT
taxlaw-2864	633	10	optimal	optimal	ADJ
taxlaw-2864	633	11	labor	labor	NOUN
taxlaw-2864	633	12	income	income	NOUN
taxlaw-2864	633	13	taxation	taxation	NOUN
taxlaw-2864	633	14	(	(	PUNCT
taxlaw-2864	633	15	nat’l	nat’l	NUM
taxlaw-2864	633	16	bureau	bureau	PROPN
taxlaw-2864	633	17	of	of	ADP
taxlaw-2864	633	18	econ	econ	PROPN
taxlaw-2864	633	19	.	.	PUNCT
taxlaw-2864	634	1	research	research	PROPN
taxlaw-2864	634	2	,	,	PUNCT
taxlaw-2864	634	3	working	work	VERB
taxlaw-2864	634	4	paper	paper	NOUN
taxlaw-2864	634	5	no	no	NOUN
taxlaw-2864	634	6	.	.	PROPN
taxlaw-2864	634	7	18521	18521	NUM
taxlaw-2864	634	8	,	,	PUNCT
taxlaw-2864	634	9	2012	2012	NUM
taxlaw-2864	634	10	)	)	PUNCT
taxlaw-2864	634	11	https://eml.berkeley.edu/~saez/piketty-saeznber12handbook.pdf	https://eml.berkeley.edu/~saez/piketty-saeznber12handbook.pdf	NOUN
taxlaw-2864	635	1	[	[	X
taxlaw-2864	635	2	https://perma.cc/2ar3-9t2c	https://perma.cc/2ar3-9t2c	X
taxlaw-2864	635	3	]	]	X
taxlaw-2864	635	4	.	.	PUNCT
taxlaw-2864	636	1	166	166	NUM
taxlaw-2864	636	2	see	see	VERB
taxlaw-2864	636	3	supra	supra	PROPN
taxlaw-2864	636	4	note	note	PROPN
taxlaw-2864	636	5	83and	83and	NOUN
taxlaw-2864	636	6	accompanying	accompany	VERB
taxlaw-2864	636	7	text	text	NOUN
taxlaw-2864	636	8	.	.	PUNCT
taxlaw-2864	637	1	167	167	NUM
taxlaw-2864	637	2	jeffrey	jeffrey	PROPN
taxlaw-2864	637	3	h.	h.	PROPN
taxlaw-2864	637	4	kahn	kahn	PROPN
taxlaw-2864	637	5	&	&	CCONJ
taxlaw-2864	637	6	gregg	gregg	PROPN
taxlaw-2864	637	7	d.	d.	PROPN
taxlaw-2864	637	8	polsky	polsky	PROPN
taxlaw-2864	637	9	,	,	PUNCT
taxlaw-2864	637	10	the	the	DET
taxlaw-2864	637	11	end	end	NOUN
taxlaw-2864	637	12	of	of	ADP
taxlaw-2864	637	13	cash	cash	NOUN
taxlaw-2864	637	14	,	,	PUNCT
taxlaw-2864	637	15	the	the	DET
taxlaw-2864	637	16	income	income	NOUN
taxlaw-2864	637	17	tax	tax	NOUN
taxlaw-2864	637	18	,	,	PUNCT
taxlaw-2864	637	19	and	and	CCONJ
taxlaw-2864	637	20	the	the	DET
taxlaw-2864	637	21	next	next	ADJ
taxlaw-2864	637	22	100	100	NUM
taxlaw-2864	637	23	years	year	NOUN
taxlaw-2864	637	24	,	,	PUNCT
taxlaw-2864	637	25	41	41	NUM
taxlaw-2864	637	26	fla	fla	NOUN
taxlaw-2864	637	27	.	.	PUNCT
taxlaw-2864	637	28	st	st	PROPN
taxlaw-2864	637	29	.	.	PROPN
taxlaw-2864	637	30	u.	u.	PROPN
taxlaw-2864	637	31	l.	l.	PROPN
taxlaw-2864	637	32	rev	rev	PROPN
taxlaw-2864	637	33	.	.	PROPN
taxlaw-2864	637	34	159	159	NUM
taxlaw-2864	637	35	(	(	PUNCT
taxlaw-2864	637	36	2013	2013	NUM
taxlaw-2864	637	37	)	)	PUNCT
taxlaw-2864	637	38	.	.	PUNCT
taxlaw-2864	638	1	see	see	VERB
taxlaw-2864	638	2	susan	susan	PROPN
taxlaw-2864	638	3	cleary	cleary	PROPN
taxlaw-2864	638	4	morse	morse	PROPN
taxlaw-2864	638	5	,	,	PUNCT
taxlaw-2864	638	6	stewart	stewart	PROPN
taxlaw-2864	638	7	karlinsky	karlinsky	PROPN
taxlaw-2864	638	8	&	&	CCONJ
taxlaw-2864	638	9	joseph	joseph	PROPN
taxlaw-2864	638	10	bankman	bankman	PROPN
taxlaw-2864	638	11	,	,	PUNCT
taxlaw-2864	638	12	cash	cash	NOUN
taxlaw-2864	638	13	businesses	business	NOUN
taxlaw-2864	638	14	and	and	CCONJ
taxlaw-2864	638	15	tax	tax	NOUN
taxlaw-2864	638	16	evasion	evasion	NOUN
taxlaw-2864	638	17	,	,	PUNCT
taxlaw-2864	638	18	20	20	NUM
taxlaw-2864	638	19	stan	stan	NOUN
taxlaw-2864	638	20	.	.	PUNCT
taxlaw-2864	639	1	l.	l.	PROPN
taxlaw-2864	639	2	&	&	CCONJ
taxlaw-2864	639	3	pol’y	pol’y	NOUN
taxlaw-2864	639	4	rev	rev	VERB
taxlaw-2864	639	5	.	.	PROPN
taxlaw-2864	639	6	37	37	NUM
taxlaw-2864	639	7	(	(	PUNCT
taxlaw-2864	639	8	2009	2009	NUM
taxlaw-2864	639	9	)	)	PUNCT
taxlaw-2864	639	10	(	(	PUNCT
taxlaw-2864	639	11	explaining	explain	VERB
taxlaw-2864	639	12	why	why	SCONJ
taxlaw-2864	639	13	the	the	DET
taxlaw-2864	639	14	use	use	NOUN
taxlaw-2864	639	15	of	of	ADP
taxlaw-2864	639	16	cash	cash	NOUN
taxlaw-2864	639	17	facilitates	facilitate	VERB
taxlaw-2864	639	18	tax	tax	NOUN
taxlaw-2864	639	19	noncompliance	noncompliance	NOUN
taxlaw-2864	639	20	and	and	CCONJ
taxlaw-2864	639	21	the	the	DET
taxlaw-2864	639	22	underground	underground	ADJ
taxlaw-2864	639	23	economy	economy	NOUN
taxlaw-2864	639	24	)	)	PUNCT
taxlaw-2864	639	25	.	.	PUNCT
taxlaw-2864	640	1	https://eml.berkeley.edu/%7esaez/piketty-saeznber12handbook.pdf	https://eml.berkeley.edu/%7esaez/piketty-saeznber12handbook.pdf	NOUN
taxlaw-2864	640	2	2018	2018	NUM
taxlaw-2864	640	3	]	]	PUNCT
taxlaw-2864	640	4	27	27	NUM
taxlaw-2864	640	5	automation	automation	NOUN
taxlaw-2864	640	6	and	and	CCONJ
taxlaw-2864	640	7	the	the	DET
taxlaw-2864	640	8	income	income	NOUN
taxlaw-2864	640	9	tax	tax	NOUN
taxlaw-2864	640	10	have	have	AUX
taxlaw-2864	640	11	become	become	VERB
taxlaw-2864	640	12	much	much	ADV
taxlaw-2864	640	13	more	more	ADV
taxlaw-2864	640	14	visible	visible	ADJ
taxlaw-2864	640	15	and	and	CCONJ
taxlaw-2864	640	16	easier	easy	ADJ
taxlaw-2864	640	17	to	to	PART
taxlaw-2864	640	18	trace	trace	VERB
taxlaw-2864	640	19	,	,	PUNCT
taxlaw-2864	640	20	making	make	VERB
taxlaw-2864	640	21	them	they	PRON
taxlaw-2864	640	22	more	more	ADV
taxlaw-2864	640	23	akin	akin	ADJ
taxlaw-2864	640	24	to	to	AUX
taxlaw-2864	640	25	wage	wage	NOUN
taxlaw-2864	640	26	income	income	NOUN
taxlaw-2864	640	27	in	in	ADP
taxlaw-2864	640	28	this	this	DET
taxlaw-2864	640	29	respect.168	respect.168	NOUN
taxlaw-2864	640	30	this	this	DET
taxlaw-2864	640	31	increased	increase	VERB
taxlaw-2864	640	32	visibility	visibility	NOUN
taxlaw-2864	640	33	makes	make	VERB
taxlaw-2864	640	34	nonlabor	nonlabor	NOUN
taxlaw-2864	640	35	income	income	VERB
taxlaw-2864	640	36	a	a	DET
taxlaw-2864	640	37	much	much	ADV
taxlaw-2864	640	38	more	more	ADV
taxlaw-2864	640	39	accessible	accessible	ADJ
taxlaw-2864	640	40	and	and	CCONJ
taxlaw-2864	640	41	attractive	attractive	ADJ
taxlaw-2864	640	42	target	target	NOUN
taxlaw-2864	640	43	of	of	ADP
taxlaw-2864	640	44	taxation	taxation	NOUN
taxlaw-2864	640	45	.	.	PUNCT
taxlaw-2864	641	1	2	2	X
taxlaw-2864	641	2	.	.	X
taxlaw-2864	641	3	taxing	tax	VERB
taxlaw-2864	641	4	business	business	NOUN
taxlaw-2864	641	5	profits	profit	NOUN
taxlaw-2864	641	6	and	and	CCONJ
taxlaw-2864	641	7	investments	investment	NOUN
taxlaw-2864	641	8	in	in	ADP
taxlaw-2864	641	9	the	the	DET
taxlaw-2864	641	10	technological	technological	ADJ
taxlaw-2864	641	11	age	age	NOUN
taxlaw-2864	641	12	there	there	PRON
taxlaw-2864	641	13	is	be	VERB
taxlaw-2864	641	14	no	no	DET
taxlaw-2864	641	15	reason	reason	NOUN
taxlaw-2864	641	16	to	to	PART
taxlaw-2864	641	17	assume	assume	VERB
taxlaw-2864	641	18	that	that	SCONJ
taxlaw-2864	641	19	the	the	DET
taxlaw-2864	641	20	united	united	PROPN
taxlaw-2864	641	21	states	states	PROPN
taxlaw-2864	641	22	will	will	AUX
taxlaw-2864	641	23	seek	seek	VERB
taxlaw-2864	641	24	to	to	PART
taxlaw-2864	641	25	shed	shed	VERB
taxlaw-2864	641	26	its	its	PRON
taxlaw-2864	641	27	capitalist	capitalist	ADJ
taxlaw-2864	641	28	roots	root	NOUN
taxlaw-2864	641	29	anytime	anytime	ADV
taxlaw-2864	641	30	soon	soon	ADV
taxlaw-2864	641	31	.	.	PUNCT
taxlaw-2864	642	1	over	over	ADP
taxlaw-2864	642	2	the	the	DET
taxlaw-2864	642	3	past	past	ADJ
taxlaw-2864	642	4	two	two	NUM
taxlaw-2864	642	5	and	and	CCONJ
taxlaw-2864	642	6	one	one	NUM
taxlaw-2864	642	7	-	-	PUNCT
taxlaw-2864	642	8	half	half	NOUN
taxlaw-2864	642	9	centuries	century	NOUN
taxlaw-2864	642	10	,	,	PUNCT
taxlaw-2864	642	11	the	the	DET
taxlaw-2864	642	12	country	country	NOUN
taxlaw-2864	642	13	has	have	AUX
taxlaw-2864	642	14	proven	prove	VERB
taxlaw-2864	642	15	to	to	PART
taxlaw-2864	642	16	be	be	AUX
taxlaw-2864	642	17	an	an	DET
taxlaw-2864	642	18	economic	economic	ADJ
taxlaw-2864	642	19	powerhouse	powerhouse	NOUN
taxlaw-2864	642	20	,	,	PUNCT
taxlaw-2864	642	21	achieving	achieve	VERB
taxlaw-2864	642	22	unprecedented	unprecedented	ADJ
taxlaw-2864	642	23	levels	level	NOUN
taxlaw-2864	642	24	of	of	ADP
taxlaw-2864	642	25	productivity.169	productivity.169	NOUN
taxlaw-2864	642	26	to	to	ADP
taxlaw-2864	642	27	date	date	NOUN
taxlaw-2864	642	28	,	,	PUNCT
taxlaw-2864	642	29	consistent	consistent	ADJ
taxlaw-2864	642	30	with	with	ADP
taxlaw-2864	642	31	this	this	DET
taxlaw-2864	642	32	capitalist	capitalist	ADJ
taxlaw-2864	642	33	heritage	heritage	NOUN
taxlaw-2864	642	34	,	,	PUNCT
taxlaw-2864	642	35	congress	congress	PROPN
taxlaw-2864	642	36	has	have	AUX
taxlaw-2864	642	37	sought	seek	VERB
taxlaw-2864	642	38	to	to	PART
taxlaw-2864	642	39	tailor	tailor	VERB
taxlaw-2864	642	40	the	the	DET
taxlaw-2864	642	41	code	code	NOUN
taxlaw-2864	642	42	in	in	ADP
taxlaw-2864	642	43	a	a	DET
taxlaw-2864	642	44	manner	manner	NOUN
taxlaw-2864	642	45	that	that	PRON
taxlaw-2864	642	46	aggressively	aggressively	ADV
taxlaw-2864	642	47	cultivates	cultivate	VERB
taxlaw-2864	642	48	a	a	DET
taxlaw-2864	642	49	business	business	NOUN
taxlaw-2864	642	50	and	and	CCONJ
taxlaw-2864	642	51	investment	investment	NOUN
taxlaw-2864	642	52	environment	environment	NOUN
taxlaw-2864	642	53	that	that	PRON
taxlaw-2864	642	54	is	be	AUX
taxlaw-2864	642	55	friendly	friendly	ADJ
taxlaw-2864	642	56	to	to	ADP
taxlaw-2864	642	57	economic	economic	ADJ
taxlaw-2864	642	58	growth.170	growth.170	NOUN
taxlaw-2864	642	59	yet	yet	ADV
taxlaw-2864	642	60	,	,	PUNCT
taxlaw-2864	642	61	it	it	PRON
taxlaw-2864	642	62	is	be	AUX
taxlaw-2864	642	63	unclear	unclear	ADJ
taxlaw-2864	642	64	if	if	SCONJ
taxlaw-2864	642	65	these	these	DET
taxlaw-2864	642	66	favorable	favorable	ADJ
taxlaw-2864	642	67	tax	tax	NOUN
taxlaw-2864	642	68	rules	rule	NOUN
taxlaw-2864	642	69	are	be	AUX
taxlaw-2864	642	70	necessary	necessary	ADJ
taxlaw-2864	642	71	and	and	CCONJ
taxlaw-2864	642	72	worth	worth	ADJ
taxlaw-2864	642	73	their	their	PRON
taxlaw-2864	642	74	cost	cost	NOUN
taxlaw-2864	642	75	,	,	PUNCT
taxlaw-2864	642	76	particularly	particularly	ADV
taxlaw-2864	642	77	in	in	ADP
taxlaw-2864	642	78	the	the	DET
taxlaw-2864	642	79	modern	modern	ADJ
taxlaw-2864	642	80	technological	technological	ADJ
taxlaw-2864	642	81	era	era	NOUN
taxlaw-2864	642	82	.	.	PUNCT
taxlaw-2864	643	1	the	the	DET
taxlaw-2864	643	2	code	code	NOUN
taxlaw-2864	643	3	has	have	AUX
taxlaw-2864	643	4	been	be	AUX
taxlaw-2864	643	5	intentionally	intentionally	ADV
taxlaw-2864	643	6	designed	design	VERB
taxlaw-2864	643	7	to	to	PART
taxlaw-2864	643	8	minimize	minimize	VERB
taxlaw-2864	643	9	the	the	DET
taxlaw-2864	643	10	tax	tax	NOUN
taxlaw-2864	643	11	burden	burden	NOUN
taxlaw-2864	643	12	associated	associate	VERB
taxlaw-2864	643	13	with	with	ADP
taxlaw-2864	643	14	business	business	NOUN
taxlaw-2864	643	15	profits	profit	NOUN
taxlaw-2864	643	16	and	and	CCONJ
taxlaw-2864	643	17	investments	investment	NOUN
taxlaw-2864	643	18	.	.	PUNCT
taxlaw-2864	644	1	while	while	SCONJ
taxlaw-2864	644	2	there	there	PRON
taxlaw-2864	644	3	is	be	VERB
taxlaw-2864	644	4	a	a	DET
taxlaw-2864	644	5	whole	whole	ADJ
taxlaw-2864	644	6	series	series	NOUN
taxlaw-2864	644	7	of	of	ADP
taxlaw-2864	644	8	code	code	NOUN
taxlaw-2864	644	9	sections	section	NOUN
taxlaw-2864	644	10	that	that	PRON
taxlaw-2864	644	11	reflect	reflect	VERB
taxlaw-2864	644	12	this	this	DET
taxlaw-2864	644	13	pro	pro	ADJ
taxlaw-2864	644	14	–	–	PUNCT
taxlaw-2864	644	15	business	business	NOUN
taxlaw-2864	644	16	/	/	SYM
taxlaw-2864	644	17	investment	investment	NOUN
taxlaw-2864	644	18	approach	approach	NOUN
taxlaw-2864	644	19	,	,	PUNCT
taxlaw-2864	644	20	bonus	bonus	NOUN
taxlaw-2864	644	21	and	and	CCONJ
taxlaw-2864	644	22	accelerated	accelerate	VERB
taxlaw-2864	644	23	depreciation	depreciation	NOUN
taxlaw-2864	644	24	deductions	deduction	NOUN
taxlaw-2864	644	25	stand	stand	VERB
taxlaw-2864	644	26	out	out	ADP
taxlaw-2864	644	27	.	.	PUNCT
taxlaw-2864	645	1	these	these	DET
taxlaw-2864	645	2	deductions	deduction	NOUN
taxlaw-2864	645	3	sanction	sanction	NOUN
taxlaw-2864	645	4	income	income	NOUN
taxlaw-2864	645	5	deferral	deferral	NOUN
taxlaw-2864	645	6	:	:	PUNCT
taxlaw-2864	645	7	they	they	PRON
taxlaw-2864	645	8	enable	enable	VERB
taxlaw-2864	645	9	production	production	NOUN
taxlaw-2864	645	10	costs	cost	NOUN
taxlaw-2864	645	11	that	that	PRON
taxlaw-2864	645	12	yield	yield	VERB
taxlaw-2864	645	13	many	many	ADJ
taxlaw-2864	645	14	years	year	NOUN
taxlaw-2864	645	15	of	of	ADP
taxlaw-2864	645	16	annual	annual	ADJ
taxlaw-2864	645	17	income	income	NOUN
taxlaw-2864	645	18	to	to	PART
taxlaw-2864	645	19	be	be	AUX
taxlaw-2864	645	20	fully	fully	ADV
taxlaw-2864	645	21	deducted	deduct	VERB
taxlaw-2864	645	22	in	in	ADP
taxlaw-2864	645	23	the	the	DET
taxlaw-2864	645	24	year	year	NOUN
taxlaw-2864	645	25	of	of	ADP
taxlaw-2864	645	26	acquisition.171	acquisition.171	PROPN
taxlaw-2864	645	27	congress	congress	PROPN
taxlaw-2864	645	28	thus	thus	ADV
taxlaw-2864	645	29	underwrites	underwrite	VERB
taxlaw-2864	645	30	these	these	DET
taxlaw-2864	645	31	acquisitions	acquisition	NOUN
taxlaw-2864	645	32	,	,	PUNCT
taxlaw-2864	645	33	forgoing	forgo	VERB
taxlaw-2864	645	34	taxes	taxis	NOUN
taxlaw-2864	645	35	to	to	ADP
taxlaw-2864	645	36	the	the	DET
taxlaw-2864	645	37	detriment	detriment	NOUN
taxlaw-2864	645	38	of	of	ADP
taxlaw-2864	645	39	expenditures	expenditure	NOUN
taxlaw-2864	645	40	for	for	ADP
taxlaw-2864	645	41	public	public	ADJ
taxlaw-2864	645	42	services	service	NOUN
taxlaw-2864	645	43	(	(	PUNCT
taxlaw-2864	645	44	e.g.	e.g.	ADV
taxlaw-2864	645	45	,	,	PUNCT
taxlaw-2864	645	46	strengthening	strengthen	VERB
taxlaw-2864	645	47	the	the	DET
taxlaw-2864	645	48	military	military	NOUN
taxlaw-2864	645	49	,	,	PUNCT
taxlaw-2864	645	50	providing	provide	VERB
taxlaw-2864	645	51	cleaner	clean	ADJ
taxlaw-2864	645	52	public	public	ADJ
taxlaw-2864	645	53	parks	park	NOUN
taxlaw-2864	645	54	,	,	PUNCT
taxlaw-2864	645	55	and	and	CCONJ
taxlaw-2864	645	56	making	make	VERB
taxlaw-2864	645	57	infrastructure	infrastructure	NOUN
taxlaw-2864	645	58	investments	investment	NOUN
taxlaw-2864	645	59	)	)	PUNCT
taxlaw-2864	645	60	.	.	PUNCT
taxlaw-2864	646	1	yet	yet	ADV
taxlaw-2864	646	2	,	,	PUNCT
taxlaw-2864	646	3	in	in	ADP
taxlaw-2864	646	4	light	light	NOUN
taxlaw-2864	646	5	of	of	ADP
taxlaw-2864	646	6	the	the	DET
taxlaw-2864	646	7	vast	vast	ADJ
taxlaw-2864	646	8	and	and	CCONJ
taxlaw-2864	646	9	unparalleled	unparalleled	ADJ
taxlaw-2864	646	10	productivity	productivity	NOUN
taxlaw-2864	646	11	of	of	ADP
taxlaw-2864	646	12	twenty	twenty	NUM
taxlaw-2864	646	13	-	-	PUNCT
taxlaw-2864	646	14	first	first	ADJ
taxlaw-2864	646	15	-	-	PUNCT
taxlaw-2864	646	16	century	century	NOUN
taxlaw-2864	646	17	machinery	machinery	NOUN
taxlaw-2864	646	18	,	,	PUNCT
taxlaw-2864	646	19	taxpayers	taxpayer	NOUN
taxlaw-2864	646	20	are	be	AUX
taxlaw-2864	646	21	already	already	ADV
taxlaw-2864	646	22	incentivized	incentivize	VERB
taxlaw-2864	646	23	to	to	PART
taxlaw-2864	646	24	make	make	VERB
taxlaw-2864	646	25	such	such	ADJ
taxlaw-2864	646	26	purchases	purchase	NOUN
taxlaw-2864	646	27	.	.	PUNCT
taxlaw-2864	647	1	they	they	PRON
taxlaw-2864	647	2	do	do	AUX
taxlaw-2864	647	3	not	not	PART
taxlaw-2864	647	4	need	need	VERB
taxlaw-2864	647	5	congressional	congressional	ADJ
taxlaw-2864	647	6	assistance	assistance	NOUN
taxlaw-2864	647	7	in	in	ADP
taxlaw-2864	647	8	the	the	DET
taxlaw-2864	647	9	form	form	NOUN
taxlaw-2864	647	10	of	of	ADP
taxlaw-2864	647	11	income	income	NOUN
taxlaw-2864	647	12	deferral	deferral	ADJ
taxlaw-2864	647	13	to	to	PART
taxlaw-2864	647	14	motivate	motivate	VERB
taxlaw-2864	647	15	them.172	them.172	NOUN
taxlaw-2864	647	16	query	query	NOUN
taxlaw-2864	647	17	,	,	PUNCT
taxlaw-2864	647	18	too	too	ADV
taxlaw-2864	647	19	,	,	PUNCT
taxlaw-2864	647	20	whether	whether	SCONJ
taxlaw-2864	647	21	congress	congress	PROPN
taxlaw-2864	647	22	needs	need	VERB
taxlaw-2864	647	23	to	to	PART
taxlaw-2864	647	24	dangle	dangle	VERB
taxlaw-2864	647	25	tax	tax	NOUN
taxlaw-2864	647	26	incentives	incentive	NOUN
taxlaw-2864	647	27	,	,	PUNCT
taxlaw-2864	647	28	such	such	ADJ
taxlaw-2864	647	29	as	as	ADP
taxlaw-2864	647	30	the	the	DET
taxlaw-2864	647	31	deductibility	deductibility	NOUN
taxlaw-2864	647	32	of	of	ADP
taxlaw-2864	647	33	home	home	NOUN
taxlaw-2864	647	34	mortgage	mortgage	NOUN
taxlaw-2864	647	35	interest	interest	NOUN
taxlaw-2864	647	36	and	and	CCONJ
taxlaw-2864	647	37	the	the	DET
taxlaw-2864	647	38	reduced	reduce	VERB
taxlaw-2864	647	39	tax	tax	NOUN
taxlaw-2864	647	40	rate	rate	NOUN
taxlaw-2864	647	41	on	on	ADP
taxlaw-2864	647	42	dividends	dividend	NOUN
taxlaw-2864	647	43	,	,	PUNCT
taxlaw-2864	647	44	in	in	ADP
taxlaw-2864	647	45	front	front	NOUN
taxlaw-2864	647	46	of	of	ADP
taxlaw-2864	647	47	taxpayers	taxpayer	NOUN
taxlaw-2864	647	48	to	to	PART
taxlaw-2864	647	49	foster	foster	VERB
taxlaw-2864	647	50	private	private	ADJ
taxlaw-2864	647	51	property	property	NOUN
taxlaw-2864	647	52	ownership	ownership	NOUN
taxlaw-2864	647	53	and	and	CCONJ
taxlaw-2864	647	54	investment	investment	NOUN
taxlaw-2864	647	55	.	.	PUNCT
taxlaw-2864	648	1	empirical	empirical	ADJ
taxlaw-2864	648	2	evidence	evidence	NOUN
taxlaw-2864	648	3	that	that	SCONJ
taxlaw-2864	648	4	these	these	DET
taxlaw-2864	648	5	incentives	incentive	NOUN
taxlaw-2864	648	6	have	have	AUX
taxlaw-2864	648	7	a	a	DET
taxlaw-2864	648	8	significant	significant	ADJ
taxlaw-2864	648	9	impact	impact	NOUN
taxlaw-2864	648	10	on	on	ADP
taxlaw-2864	648	11	taxpayer	taxpayer	NOUN
taxlaw-2864	648	12	behavior	behavior	NOUN
taxlaw-2864	648	13	is	be	AUX
taxlaw-2864	648	14	mixed	mix	VERB
taxlaw-2864	648	15	at	at	ADP
taxlaw-2864	648	16	best.173	best.173	NOUN
taxlaw-2864	648	17	further	far	ADV
taxlaw-2864	648	18	,	,	PUNCT
taxlaw-2864	648	19	the	the	DET
taxlaw-2864	648	20	internet	internet	NOUN
taxlaw-2864	648	21	has	have	AUX
taxlaw-2864	648	22	made	make	VERB
taxlaw-2864	648	23	investing	invest	VERB
taxlaw-2864	648	24	easier	easy	ADJ
taxlaw-2864	648	25	168	168	NUM
taxlaw-2864	648	26	james	james	PROPN
taxlaw-2864	648	27	alm	alm	PROPN
taxlaw-2864	648	28	&	&	CCONJ
taxlaw-2864	648	29	jay	jay	PROPN
taxlaw-2864	648	30	a.	a.	PROPN
taxlaw-2864	648	31	soled	sole	VERB
taxlaw-2864	648	32	,	,	PUNCT
taxlaw-2864	648	33	w(h)ither	w(h)ither	DET
taxlaw-2864	648	34	the	the	DET
taxlaw-2864	648	35	tax	tax	NOUN
taxlaw-2864	648	36	gap	gap	NOUN
taxlaw-2864	648	37	,	,	PUNCT
taxlaw-2864	648	38	92	92	NUM
taxlaw-2864	648	39	wash	wash	NOUN
taxlaw-2864	648	40	.	.	PUNCT
taxlaw-2864	649	1	l.	l.	PROPN
taxlaw-2864	649	2	rev	rev	PROPN
taxlaw-2864	649	3	.	.	PROPN
taxlaw-2864	649	4	521	521	NUM
taxlaw-2864	649	5	,	,	PUNCT
taxlaw-2864	649	6	539	539	NUM
taxlaw-2864	649	7	-	-	SYM
taxlaw-2864	649	8	543	543	NUM
taxlaw-2864	649	9	(	(	PUNCT
taxlaw-2864	649	10	2017	2017	NUM
taxlaw-2864	649	11	)	)	PUNCT
taxlaw-2864	649	12	.	.	PUNCT
taxlaw-2864	650	1	169	169	NUM
taxlaw-2864	650	2	mack	mack	PROPN
taxlaw-2864	650	3	mclarty	mclarty	PROPN
taxlaw-2864	650	4	&	&	CCONJ
taxlaw-2864	650	5	nelson	nelson	PROPN
taxlaw-2864	650	6	cunningham	cunningham	PROPN
taxlaw-2864	650	7	,	,	PUNCT
taxlaw-2864	650	8	north	north	PROPN
taxlaw-2864	650	9	america	america	PROPN
taxlaw-2864	650	10	is	be	AUX
taxlaw-2864	650	11	the	the	DET
taxlaw-2864	650	12	strongest	strong	ADJ
taxlaw-2864	650	13	economy	economy	NOUN
taxlaw-2864	650	14	in	in	ADP
taxlaw-2864	650	15	the	the	DET
taxlaw-2864	650	16	world	world	NOUN
taxlaw-2864	650	17	.	.	PUNCT
taxlaw-2864	651	1	let	let	VERB
taxlaw-2864	651	2	’s	’s	NOUN
taxlaw-2864	651	3	keep	keep	VERB
taxlaw-2864	651	4	it	it	PRON
taxlaw-2864	651	5	that	that	DET
taxlaw-2864	651	6	way	way	NOUN
taxlaw-2864	651	7	,	,	PUNCT
taxlaw-2864	651	8	wash	wash	NOUN
taxlaw-2864	651	9	.	.	PUNCT
taxlaw-2864	652	1	post	post	NOUN
taxlaw-2864	652	2	(	(	PUNCT
taxlaw-2864	652	3	june	june	PROPN
taxlaw-2864	652	4	29	29	NUM
taxlaw-2864	652	5	,	,	PUNCT
taxlaw-2864	652	6	2016	2016	NUM
taxlaw-2864	652	7	)	)	PUNCT
taxlaw-2864	652	8	,	,	PUNCT
taxlaw-2864	652	9	https://www.washingtonpost.com/opinions/global-opinions/north-americais-the-strongest-economy-in-the-world-lets-keep-it-that-way/2016/06/29/ca06952c-3e0b-11e6-84e81580c7db5275_story.html?utm_term=.da14efaf8f6f	https://www.washingtonpost.com/opinions/global-opinions/north-americais-the-strongest-economy-in-the-world-lets-keep-it-that-way/2016/06/29/ca06952c-3e0b-11e6-84e81580c7db5275_story.html?utm_term=.da14efaf8f6f	VERB
taxlaw-2864	653	1	[	[	X
taxlaw-2864	653	2	https://perma.cc/h2m6-wjnx	https://perma.cc/h2m6-wjnx	X
taxlaw-2864	653	3	]	]	PUNCT
taxlaw-2864	653	4	(	(	PUNCT
taxlaw-2864	653	5	“	"	PUNCT
taxlaw-2864	653	6	but	but	CCONJ
taxlaw-2864	653	7	north	north	PROPN
taxlaw-2864	653	8	america	america	PROPN
taxlaw-2864	653	9	the	the	DET
taxlaw-2864	653	10	economic	economic	ADJ
taxlaw-2864	653	11	powerhouse	powerhouse	NOUN
taxlaw-2864	653	12	has	have	AUX
taxlaw-2864	653	13	reigned	reign	VERB
taxlaw-2864	653	14	supreme	supreme	ADV
taxlaw-2864	653	15	for	for	ADP
taxlaw-2864	653	16	nearly	nearly	ADV
taxlaw-2864	653	17	a	a	PRON
taxlaw-2864	653	18	century	century	NOUN
taxlaw-2864	653	19	,	,	PUNCT
taxlaw-2864	653	20	becoming	become	VERB
taxlaw-2864	653	21	the	the	DET
taxlaw-2864	653	22	largest	large	ADJ
taxlaw-2864	653	23	and	and	CCONJ
taxlaw-2864	653	24	strongest	strong	ADJ
taxlaw-2864	653	25	in	in	ADP
taxlaw-2864	653	26	the	the	DET
taxlaw-2864	653	27	world	world	NOUN
taxlaw-2864	653	28	,	,	PUNCT
taxlaw-2864	653	29	an	an	DET
taxlaw-2864	653	30	industrial	industrial	ADJ
taxlaw-2864	653	31	dynamo	dynamo	NOUN
taxlaw-2864	653	32	,	,	PUNCT
taxlaw-2864	653	33	a	a	DET
taxlaw-2864	653	34	commodities	commodity	NOUN
taxlaw-2864	653	35	cornucopia	cornucopia	NOUN
taxlaw-2864	653	36	and	and	CCONJ
taxlaw-2864	653	37	a	a	DET
taxlaw-2864	653	38	magnet	magnet	NOUN
taxlaw-2864	653	39	for	for	ADP
taxlaw-2864	653	40	millions	million	NOUN
taxlaw-2864	653	41	upon	upon	SCONJ
taxlaw-2864	653	42	millions	million	NOUN
taxlaw-2864	653	43	of	of	ADP
taxlaw-2864	653	44	immigrants	immigrant	NOUN
taxlaw-2864	653	45	seeking	seek	VERB
taxlaw-2864	653	46	a	a	DET
taxlaw-2864	653	47	better	well	ADJ
taxlaw-2864	653	48	life	life	NOUN
taxlaw-2864	653	49	.	.	PUNCT
taxlaw-2864	653	50	”	"	PUNCT
taxlaw-2864	653	51	)	)	PUNCT
taxlaw-2864	653	52	.	.	PUNCT
taxlaw-2864	654	1	170	170	NUM
taxlaw-2864	654	2	see	see	VERB
taxlaw-2864	654	3	,	,	PUNCT
taxlaw-2864	654	4	e.g.	e.g.	ADV
taxlaw-2864	654	5	,	,	PUNCT
taxlaw-2864	654	6	n.	n.	PROPN
taxlaw-2864	654	7	gregory	gregory	PROPN
taxlaw-2864	654	8	mankiw	mankiw	PROPN
taxlaw-2864	654	9	,	,	PUNCT
taxlaw-2864	654	10	how	how	SCONJ
taxlaw-2864	654	11	best	good	ADJ
taxlaw-2864	654	12	to	to	ADP
taxlaw-2864	654	13	tax	tax	NOUN
taxlaw-2864	654	14	business	business	NOUN
taxlaw-2864	654	15	,	,	PUNCT
taxlaw-2864	654	16	n.y	n.y	PROPN
taxlaw-2864	654	17	.	.	PROPN
taxlaw-2864	654	18	times	times	PROPN
taxlaw-2864	654	19	(	(	PUNCT
taxlaw-2864	654	20	apr	apr	PROPN
taxlaw-2864	654	21	.	.	PROPN
taxlaw-2864	654	22	21	21	NUM
taxlaw-2864	654	23	,	,	PUNCT
taxlaw-2864	654	24	2017	2017	NUM
taxlaw-2864	654	25	)	)	PUNCT
taxlaw-2864	654	26	,	,	PUNCT
taxlaw-2864	654	27	https://www.nytimes.com/2017/04/21/upshot/tax-code-business.html?_r=0	https://www.nytimes.com/2017/04/21/upshot/tax-code-business.html?_r=0	PROPN
taxlaw-2864	654	28	(	(	PUNCT
taxlaw-2864	654	29	discussing	discuss	VERB
taxlaw-2864	654	30	ways	way	NOUN
taxlaw-2864	654	31	congress	congress	PROPN
taxlaw-2864	654	32	may	may	AUX
taxlaw-2864	654	33	reform	reform	VERB
taxlaw-2864	654	34	business	business	NOUN
taxlaw-2864	654	35	taxes	taxis	NOUN
taxlaw-2864	654	36	to	to	PART
taxlaw-2864	654	37	make	make	VERB
taxlaw-2864	654	38	the	the	DET
taxlaw-2864	654	39	united	united	PROPN
taxlaw-2864	654	40	states	states	PROPN
taxlaw-2864	654	41	more	more	ADV
taxlaw-2864	654	42	competitive	competitive	ADJ
taxlaw-2864	654	43	in	in	ADP
taxlaw-2864	654	44	the	the	DET
taxlaw-2864	654	45	global	global	ADJ
taxlaw-2864	654	46	economy	economy	NOUN
taxlaw-2864	654	47	)	)	PUNCT
taxlaw-2864	654	48	.	.	PUNCT
taxlaw-2864	655	1	171	171	NUM
taxlaw-2864	655	2	i.r.c	i.r.c	NOUN
taxlaw-2864	655	3	.	.	PUNCT
taxlaw-2864	656	1	§	§	PROPN
taxlaw-2864	656	2	§	§	ADJ
taxlaw-2864	656	3	168(a	168(a	PROPN
taxlaw-2864	656	4	)	)	PUNCT
taxlaw-2864	656	5	,	,	PUNCT
taxlaw-2864	656	6	179(a	179(a	PROPN
taxlaw-2864	656	7	)	)	PUNCT
taxlaw-2864	656	8	.	.	PUNCT
taxlaw-2864	657	1	for	for	ADP
taxlaw-2864	657	2	an	an	DET
taxlaw-2864	657	3	excellent	excellent	ADJ
taxlaw-2864	657	4	overview	overview	NOUN
taxlaw-2864	657	5	of	of	ADP
taxlaw-2864	657	6	accelerated	accelerate	VERB
taxlaw-2864	657	7	depreciation	depreciation	NOUN
taxlaw-2864	657	8	,	,	PUNCT
taxlaw-2864	657	9	see	see	VERB
taxlaw-2864	657	10	rebecca	rebecca	PROPN
taxlaw-2864	657	11	n.	n.	PROPN
taxlaw-2864	657	12	morrow	morrow	PROPN
taxlaw-2864	657	13	,	,	PUNCT
taxlaw-2864	657	14	accelerating	accelerate	VERB
taxlaw-2864	657	15	depreciation	depreciation	NOUN
taxlaw-2864	657	16	in	in	ADP
taxlaw-2864	657	17	recession	recession	NOUN
taxlaw-2864	657	18	,	,	PUNCT
taxlaw-2864	657	19	19	19	NUM
taxlaw-2864	657	20	fla	fla	NOUN
taxlaw-2864	657	21	.	.	PUNCT
taxlaw-2864	658	1	tax	tax	PROPN
taxlaw-2864	658	2	rev	rev	PROPN
taxlaw-2864	658	3	.	.	PROPN
taxlaw-2864	658	4	465	465	NUM
taxlaw-2864	658	5	,	,	PUNCT
taxlaw-2864	658	6	472–89	472–89	NUM
taxlaw-2864	658	7	(	(	PUNCT
taxlaw-2864	658	8	2016	2016	NUM
taxlaw-2864	658	9	)	)	PUNCT
taxlaw-2864	658	10	.	.	PUNCT
taxlaw-2864	659	1	172	172	NUM
taxlaw-2864	659	2	indeed	indeed	ADV
taxlaw-2864	659	3	,	,	PUNCT
taxlaw-2864	659	4	a	a	DET
taxlaw-2864	659	5	recent	recent	ADJ
taxlaw-2864	659	6	paper	paper	NOUN
taxlaw-2864	659	7	by	by	ADP
taxlaw-2864	659	8	professor	professor	NOUN
taxlaw-2864	659	9	lily	lily	ADJ
taxlaw-2864	659	10	batchelder	batchelder	NOUN
taxlaw-2864	659	11	suggests	suggest	VERB
taxlaw-2864	659	12	that	that	SCONJ
taxlaw-2864	659	13	many	many	ADJ
taxlaw-2864	659	14	firms	firm	NOUN
taxlaw-2864	659	15	do	do	AUX
taxlaw-2864	659	16	n’t	not	PART
taxlaw-2864	659	17	take	take	VERB
taxlaw-2864	659	18	favorable	favorable	ADJ
taxlaw-2864	659	19	tax	tax	NOUN
taxlaw-2864	659	20	expensing	expense	VERB
taxlaw-2864	659	21	rules	rule	NOUN
taxlaw-2864	659	22	into	into	ADP
taxlaw-2864	659	23	account	account	NOUN
taxlaw-2864	659	24	in	in	ADP
taxlaw-2864	659	25	making	make	VERB
taxlaw-2864	659	26	investment	investment	NOUN
taxlaw-2864	659	27	decisions	decision	NOUN
taxlaw-2864	659	28	because	because	SCONJ
taxlaw-2864	659	29	,	,	PUNCT
taxlaw-2864	659	30	in	in	ADP
taxlaw-2864	659	31	part	part	NOUN
taxlaw-2864	659	32	,	,	PUNCT
taxlaw-2864	659	33	financial	financial	ADJ
taxlaw-2864	659	34	accounting	accounting	NOUN
taxlaw-2864	659	35	rules	rule	NOUN
taxlaw-2864	659	36	do	do	AUX
taxlaw-2864	659	37	not	not	PART
taxlaw-2864	659	38	recognize	recognize	VERB
taxlaw-2864	659	39	the	the	DET
taxlaw-2864	659	40	benefit	benefit	NOUN
taxlaw-2864	659	41	of	of	ADP
taxlaw-2864	659	42	immediate	immediate	ADJ
taxlaw-2864	659	43	expensing	expensing	NOUN
taxlaw-2864	659	44	.	.	PUNCT
taxlaw-2864	660	1	lily	lily	ADJ
taxlaw-2864	660	2	l.batchelder	l.batchelder	NOUN
taxlaw-2864	660	3	,	,	PUNCT
taxlaw-2864	660	4	accounting	account	VERB
taxlaw-2864	660	5	for	for	ADP
taxlaw-2864	660	6	behavioral	behavioral	ADJ
taxlaw-2864	660	7	considerations	consideration	NOUN
taxlaw-2864	660	8	in	in	ADP
taxlaw-2864	660	9	business	business	NOUN
taxlaw-2864	660	10	tax	tax	NOUN
taxlaw-2864	660	11	reform	reform	NOUN
taxlaw-2864	660	12	:	:	PUNCT
taxlaw-2864	660	13	the	the	DET
taxlaw-2864	660	14	case	case	NOUN
taxlaw-2864	660	15	of	of	ADP
taxlaw-2864	660	16	expensing	expense	VERB
taxlaw-2864	660	17	,	,	PUNCT
taxlaw-2864	660	18	4	4	NUM
taxlaw-2864	660	19	(	(	PUNCT
taxlaw-2864	660	20	jan	jan	PROPN
taxlaw-2864	660	21	.	.	PROPN
taxlaw-2864	660	22	24	24	NUM
taxlaw-2864	660	23	,	,	PUNCT
taxlaw-2864	660	24	2017	2017	NUM
taxlaw-2864	660	25	)	)	PUNCT
taxlaw-2864	660	26	(	(	PUNCT
taxlaw-2864	660	27	unpublished	unpublished	ADJ
taxlaw-2864	660	28	working	working	NOUN
taxlaw-2864	660	29	paper	paper	NOUN
taxlaw-2864	660	30	)	)	PUNCT
taxlaw-2864	660	31	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2904885	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2904885	PROPN
taxlaw-2864	660	32	.	.	PUNCT
taxlaw-2864	661	1	[	[	X
taxlaw-2864	661	2	https://perma.cc/r4d2-hfda	https://perma.cc/r4d2-hfda	NOUN
taxlaw-2864	661	3	]	]	X
taxlaw-2864	661	4	.	.	PUNCT
taxlaw-2864	662	1	173	173	NUM
taxlaw-2864	662	2	see	see	VERB
taxlaw-2864	662	3	,	,	PUNCT
taxlaw-2864	662	4	e.g.	e.g.	ADV
taxlaw-2864	662	5	,	,	PUNCT
taxlaw-2864	662	6	joel	joel	PROPN
taxlaw-2864	662	7	slemrod	slemrod	PROPN
taxlaw-2864	662	8	&	&	CCONJ
taxlaw-2864	662	9	jon	jon	PROPN
taxlaw-2864	662	10	bakija	bakija	PROPN
taxlaw-2864	662	11	,	,	PUNCT
taxlaw-2864	662	12	taxing	tax	VERB
taxlaw-2864	662	13	ourselves	ourselves	PRON
taxlaw-2864	662	14	:	:	PUNCT
taxlaw-2864	662	15	a	a	DET
taxlaw-2864	662	16	citizen	citizen	NOUN
taxlaw-2864	662	17	’s	’s	PART
taxlaw-2864	662	18	guide	guide	NOUN
taxlaw-2864	662	19	to	to	ADP
taxlaw-2864	662	20	the	the	DET
taxlaw-2864	662	21	debate	debate	NOUN
taxlaw-2864	662	22	over	over	ADP
taxlaw-2864	662	23	taxes	taxis	NOUN
taxlaw-2864	662	24	320–21	320–21	NUM
taxlaw-2864	662	25	(	(	PUNCT
taxlaw-2864	662	26	mit	mit	VERB
taxlaw-2864	662	27	press	press	NOUN
taxlaw-2864	662	28	5th	5th	ADJ
taxlaw-2864	662	29	ed	ed	NOUN
taxlaw-2864	662	30	.	.	PROPN
taxlaw-2864	662	31	2017	2017	NUM
taxlaw-2864	662	32	)	)	PUNCT
taxlaw-2864	662	33	(	(	PUNCT
taxlaw-2864	662	34	“	"	PUNCT
taxlaw-2864	662	35	the	the	DET
taxlaw-2864	662	36	historical	historical	ADJ
taxlaw-2864	662	37	experience	experience	NOUN
taxlaw-2864	662	38	in	in	ADP
taxlaw-2864	662	39	the	the	DET
taxlaw-2864	662	40	united	united	PROPN
taxlaw-2864	662	41	states	states	PROPN
taxlaw-2864	662	42	and	and	CCONJ
taxlaw-2864	662	43	other	other	ADJ
taxlaw-2864	662	44	countries	country	NOUN
taxlaw-2864	662	45	casts	cast	VERB
taxlaw-2864	662	46	28	28	NUM
taxlaw-2864	663	1	[	[	X
taxlaw-2864	663	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	663	3	columbia	columbia	PROPN
taxlaw-2864	663	4	journal	journal	PROPN
taxlaw-2864	663	5	of	of	ADP
taxlaw-2864	663	6	tax	tax	NOUN
taxlaw-2864	663	7	law	law	NOUN
taxlaw-2864	663	8	than	than	ADP
taxlaw-2864	663	9	ever	ever	ADV
taxlaw-2864	663	10	before	before	ADV
taxlaw-2864	663	11	,	,	PUNCT
taxlaw-2864	663	12	even	even	ADV
taxlaw-2864	663	13	by	by	ADP
taxlaw-2864	663	14	relatively	relatively	ADV
taxlaw-2864	663	15	unsophisticated	unsophisticated	ADJ
taxlaw-2864	663	16	individuals	individual	NOUN
taxlaw-2864	663	17	.	.	PUNCT
taxlaw-2864	664	1	the	the	DET
taxlaw-2864	664	2	justification	justification	NOUN
taxlaw-2864	664	3	for	for	ADP
taxlaw-2864	664	4	spending	spend	VERB
taxlaw-2864	664	5	billions	billion	NOUN
taxlaw-2864	664	6	of	of	ADP
taxlaw-2864	664	7	dollars	dollar	NOUN
taxlaw-2864	664	8	in	in	ADP
taxlaw-2864	664	9	the	the	DET
taxlaw-2864	664	10	form	form	NOUN
taxlaw-2864	664	11	of	of	ADP
taxlaw-2864	664	12	tax	tax	NOUN
taxlaw-2864	664	13	expenditures	expenditure	NOUN
taxlaw-2864	664	14	that	that	PRON
taxlaw-2864	664	15	shelter	shelter	VERB
taxlaw-2864	664	16	business	business	NOUN
taxlaw-2864	664	17	profits	profit	NOUN
taxlaw-2864	664	18	and	and	CCONJ
taxlaw-2864	664	19	investment	investment	NOUN
taxlaw-2864	664	20	income	income	NOUN
taxlaw-2864	664	21	from	from	ADP
taxlaw-2864	664	22	taxation	taxation	NOUN
taxlaw-2864	664	23	thus	thus	ADV
taxlaw-2864	664	24	appears	appear	VERB
taxlaw-2864	664	25	quite	quite	ADV
taxlaw-2864	664	26	weak	weak	ADJ
taxlaw-2864	664	27	.	.	PUNCT
taxlaw-2864	665	1	next	next	ADJ
taxlaw-2864	665	2	,	,	PUNCT
taxlaw-2864	665	3	administrative	administrative	ADJ
taxlaw-2864	665	4	obstacles	obstacle	NOUN
taxlaw-2864	665	5	that	that	PRON
taxlaw-2864	665	6	once	once	ADV
taxlaw-2864	665	7	beset	beset	VERB
taxlaw-2864	665	8	the	the	DET
taxlaw-2864	665	9	monitoring	monitoring	NOUN
taxlaw-2864	665	10	of	of	ADP
taxlaw-2864	665	11	business	business	NOUN
taxlaw-2864	665	12	profit	profit	NOUN
taxlaw-2864	665	13	and	and	CCONJ
taxlaw-2864	665	14	investment	investment	NOUN
taxlaw-2864	665	15	income	income	NOUN
taxlaw-2864	665	16	are	be	AUX
taxlaw-2864	665	17	no	no	ADV
taxlaw-2864	665	18	longer	long	ADV
taxlaw-2864	665	19	as	as	ADP
taxlaw-2864	665	20	daunting	daunt	VERB
taxlaw-2864	665	21	.	.	PUNCT
taxlaw-2864	666	1	three	three	NUM
taxlaw-2864	666	2	major	major	ADJ
taxlaw-2864	666	3	changes	change	NOUN
taxlaw-2864	666	4	in	in	ADP
taxlaw-2864	666	5	the	the	DET
taxlaw-2864	666	6	nation	nation	NOUN
taxlaw-2864	666	7	’s	’s	PART
taxlaw-2864	666	8	economy	economy	NOUN
taxlaw-2864	666	9	have	have	AUX
taxlaw-2864	666	10	led	lead	VERB
taxlaw-2864	666	11	to	to	ADP
taxlaw-2864	666	12	this	this	DET
taxlaw-2864	666	13	change	change	NOUN
taxlaw-2864	666	14	.	.	PUNCT
taxlaw-2864	667	1	first	first	ADV
taxlaw-2864	667	2	,	,	PUNCT
taxlaw-2864	667	3	there	there	PRON
taxlaw-2864	667	4	is	be	VERB
taxlaw-2864	667	5	a	a	DET
taxlaw-2864	667	6	global	global	ADJ
taxlaw-2864	667	7	trend	trend	NOUN
taxlaw-2864	667	8	under	under	ADP
taxlaw-2864	667	9	way	way	NOUN
taxlaw-2864	667	10	in	in	ADP
taxlaw-2864	667	11	which	which	PRON
taxlaw-2864	667	12	cash	cash	NOUN
taxlaw-2864	667	13	—	—	PUNCT
taxlaw-2864	667	14	which	which	PRON
taxlaw-2864	667	15	in	in	ADP
taxlaw-2864	667	16	yesteryear	yesteryear	NOUN
taxlaw-2864	667	17	was	be	AUX
taxlaw-2864	667	18	easily	easily	ADV
taxlaw-2864	667	19	hidden	hide	VERB
taxlaw-2864	667	20	and	and	CCONJ
taxlaw-2864	667	21	made	make	VERB
taxlaw-2864	667	22	to	to	PART
taxlaw-2864	667	23	disappear	disappear	VERB
taxlaw-2864	667	24	—	—	PUNCT
taxlaw-2864	667	25	is	be	AUX
taxlaw-2864	667	26	being	be	AUX
taxlaw-2864	667	27	dethroned	dethrone	VERB
taxlaw-2864	667	28	as	as	ADP
taxlaw-2864	667	29	the	the	DET
taxlaw-2864	667	30	preferred	preferred	ADJ
taxlaw-2864	667	31	mode	mode	NOUN
taxlaw-2864	667	32	of	of	ADP
taxlaw-2864	667	33	transacting	transact	VERB
taxlaw-2864	667	34	business	business	NOUN
taxlaw-2864	667	35	;	;	PUNCT
taxlaw-2864	667	36	it	it	PRON
taxlaw-2864	667	37	is	be	AUX
taxlaw-2864	667	38	instead	instead	ADV
taxlaw-2864	667	39	being	be	AUX
taxlaw-2864	667	40	replaced	replace	VERB
taxlaw-2864	667	41	by	by	ADP
taxlaw-2864	667	42	credit	credit	NOUN
taxlaw-2864	667	43	cards	card	NOUN
taxlaw-2864	667	44	,	,	PUNCT
taxlaw-2864	667	45	debit	debit	NOUN
taxlaw-2864	667	46	cards	card	NOUN
taxlaw-2864	667	47	,	,	PUNCT
taxlaw-2864	667	48	wire	wire	NOUN
taxlaw-2864	667	49	transfers	transfer	NOUN
taxlaw-2864	667	50	,	,	PUNCT
taxlaw-2864	667	51	and	and	CCONJ
taxlaw-2864	667	52	smartphone	smartphone	NOUN
taxlaw-2864	667	53	applications	application	NOUN
taxlaw-2864	667	54	,	,	PUNCT
taxlaw-2864	667	55	all	all	PRON
taxlaw-2864	667	56	of	of	ADP
taxlaw-2864	667	57	which	which	PRON
taxlaw-2864	667	58	leave	leave	VERB
taxlaw-2864	667	59	electronic	electronic	ADJ
taxlaw-2864	667	60	traces	trace	NOUN
taxlaw-2864	667	61	that	that	PRON
taxlaw-2864	667	62	make	make	VERB
taxlaw-2864	667	63	business	business	NOUN
taxlaw-2864	667	64	profits	profit	NOUN
taxlaw-2864	667	65	and	and	CCONJ
taxlaw-2864	667	66	investment	investment	NOUN
taxlaw-2864	667	67	income	income	NOUN
taxlaw-2864	667	68	much	much	ADV
taxlaw-2864	667	69	harder	hard	ADV
taxlaw-2864	667	70	to	to	ADP
taxlaw-2864	667	71	hide.174	hide.174	ADV
taxlaw-2864	667	72	second	second	ADJ
taxlaw-2864	667	73	,	,	PUNCT
taxlaw-2864	667	74	automation	automation	NOUN
taxlaw-2864	667	75	has	have	AUX
taxlaw-2864	667	76	allowed	allow	VERB
taxlaw-2864	667	77	congress	congress	PROPN
taxlaw-2864	667	78	to	to	PART
taxlaw-2864	667	79	pass	pass	VERB
taxlaw-2864	667	80	into	into	ADP
taxlaw-2864	667	81	law	law	NOUN
taxlaw-2864	667	82	measures	measure	NOUN
taxlaw-2864	667	83	that	that	PRON
taxlaw-2864	667	84	augment	augment	VERB
taxlaw-2864	667	85	third	third	ADJ
taxlaw-2864	667	86	-	-	PUNCT
taxlaw-2864	667	87	party	party	NOUN
taxlaw-2864	667	88	oversight	oversight	NOUN
taxlaw-2864	667	89	.	.	PUNCT
taxlaw-2864	668	1	consider	consider	VERB
taxlaw-2864	668	2	,	,	PUNCT
taxlaw-2864	668	3	for	for	ADP
taxlaw-2864	668	4	example	example	NOUN
taxlaw-2864	668	5	,	,	PUNCT
taxlaw-2864	668	6	the	the	DET
taxlaw-2864	668	7	passage	passage	NOUN
taxlaw-2864	668	8	of	of	ADP
taxlaw-2864	668	9	the	the	DET
taxlaw-2864	668	10	foreign	foreign	ADJ
taxlaw-2864	668	11	account	account	NOUN
taxlaw-2864	668	12	tax	tax	NOUN
taxlaw-2864	668	13	compliance	compliance	NOUN
taxlaw-2864	668	14	act.175	act.175	NOUN
taxlaw-2864	668	15	this	this	DET
taxlaw-2864	668	16	law	law	NOUN
taxlaw-2864	668	17	requires	require	VERB
taxlaw-2864	668	18	overseas	overseas	ADJ
taxlaw-2864	668	19	investment	investment	NOUN
taxlaw-2864	668	20	institutions	institution	NOUN
taxlaw-2864	668	21	to	to	PART
taxlaw-2864	668	22	collect	collect	VERB
taxlaw-2864	668	23	and	and	CCONJ
taxlaw-2864	668	24	submit	submit	VERB
taxlaw-2864	668	25	information	information	NOUN
taxlaw-2864	668	26	to	to	ADP
taxlaw-2864	668	27	the	the	DET
taxlaw-2864	668	28	irs	irs	PROPN
taxlaw-2864	668	29	,	,	PUNCT
taxlaw-2864	668	30	effectively	effectively	ADV
taxlaw-2864	668	31	limiting	limit	VERB
taxlaw-2864	668	32	taxpayers	taxpayer	NOUN
taxlaw-2864	668	33	’	'	PUNCT
taxlaw-2864	668	34	ability	ability	NOUN
taxlaw-2864	668	35	to	to	PART
taxlaw-2864	668	36	invest	invest	VERB
taxlaw-2864	668	37	offshore	offshore	ADV
taxlaw-2864	668	38	in	in	ADP
taxlaw-2864	668	39	ways	way	NOUN
taxlaw-2864	668	40	that	that	PRON
taxlaw-2864	668	41	camouflage	camouflage	VERB
taxlaw-2864	668	42	their	their	PRON
taxlaw-2864	668	43	identities.176	identities.176	NOUN
taxlaw-2864	668	44	third	third	ADJ
taxlaw-2864	668	45	,	,	PUNCT
taxlaw-2864	668	46	technological	technological	ADJ
taxlaw-2864	668	47	changes	change	NOUN
taxlaw-2864	668	48	and	and	CCONJ
taxlaw-2864	668	49	globalization	globalization	NOUN
taxlaw-2864	668	50	have	have	AUX
taxlaw-2864	668	51	led	lead	VERB
taxlaw-2864	668	52	to	to	ADP
taxlaw-2864	668	53	largescale	largescale	NOUN
taxlaw-2864	668	54	businesses	business	NOUN
taxlaw-2864	668	55	replacing	replace	VERB
taxlaw-2864	668	56	many	many	ADJ
taxlaw-2864	668	57	small	small	ADJ
taxlaw-2864	668	58	-	-	PUNCT
taxlaw-2864	668	59	scale	scale	NOUN
taxlaw-2864	668	60	business	business	NOUN
taxlaw-2864	668	61	enterprises.177	enterprises.177	NOUN
taxlaw-2864	668	62	this	this	PRON
taxlaw-2864	668	63	is	be	AUX
taxlaw-2864	668	64	relevant	relevant	ADJ
taxlaw-2864	668	65	because	because	SCONJ
taxlaw-2864	668	66	larger	large	ADJ
taxlaw-2864	668	67	doubt	doubt	NOUN
taxlaw-2864	668	68	on	on	ADP
taxlaw-2864	668	69	predictions	prediction	NOUN
taxlaw-2864	668	70	of	of	ADP
taxlaw-2864	668	71	large	large	ADJ
taxlaw-2864	668	72	impacts	impact	NOUN
taxlaw-2864	668	73	on	on	ADP
taxlaw-2864	668	74	either	either	CCONJ
taxlaw-2864	668	75	housing	housing	NOUN
taxlaw-2864	668	76	prices	price	NOUN
taxlaw-2864	668	77	or	or	CCONJ
taxlaw-2864	668	78	the	the	DET
taxlaw-2864	668	79	extent	extent	NOUN
taxlaw-2864	668	80	of	of	ADP
taxlaw-2864	668	81	homeownership	homeownership	NOUN
taxlaw-2864	668	82	[	[	X
taxlaw-2864	668	83	from	from	ADP
taxlaw-2864	668	84	repealing	repeal	VERB
taxlaw-2864	668	85	the	the	DET
taxlaw-2864	668	86	mortgage	mortgage	NOUN
taxlaw-2864	668	87	interest	interest	NOUN
taxlaw-2864	668	88	deduction	deduction	NOUN
taxlaw-2864	668	89	]	]	PUNCT
taxlaw-2864	668	90	.	.	PUNCT
taxlaw-2864	668	91	”	"	PUNCT
taxlaw-2864	668	92	)	)	PUNCT
taxlaw-2864	668	93	.	.	PUNCT
taxlaw-2864	669	1	174	174	NUM
taxlaw-2864	669	2	see	see	VERB
taxlaw-2864	669	3	catherine	catherine	PROPN
taxlaw-2864	669	4	new	new	PROPN
taxlaw-2864	669	5	,	,	PUNCT
taxlaw-2864	669	6	cash	cash	NOUN
taxlaw-2864	669	7	dying	die	VERB
taxlaw-2864	669	8	as	as	ADP
taxlaw-2864	669	9	credit	credit	NOUN
taxlaw-2864	669	10	card	card	NOUN
taxlaw-2864	669	11	payments	payment	NOUN
taxlaw-2864	669	12	predicted	predict	VERB
taxlaw-2864	669	13	to	to	PART
taxlaw-2864	669	14	grow	grow	VERB
taxlaw-2864	669	15	in	in	ADP
taxlaw-2864	669	16	volume	volume	NOUN
taxlaw-2864	669	17	,	,	PUNCT
taxlaw-2864	669	18	huffington	huffington	PROPN
taxlaw-2864	669	19	post	post	PROPN
taxlaw-2864	669	20	(	(	PUNCT
taxlaw-2864	669	21	june	june	PROPN
taxlaw-2864	669	22	7	7	NUM
taxlaw-2864	669	23	,	,	PUNCT
taxlaw-2864	669	24	2012	2012	NUM
taxlaw-2864	669	25	)	)	PUNCT
taxlaw-2864	669	26	,	,	PUNCT
taxlaw-2864	669	27	https://www.huffpost.com/entry/credit-card-payments-growth_n_1575417	https://www.huffpost.com/entry/credit-card-payments-growth_n_1575417	X
taxlaw-2864	669	28	[	[	X
taxlaw-2864	669	29	https://perma.cc/z7bd-jtqh	https://perma.cc/z7bd-jtqh	NOUN
taxlaw-2864	669	30	]	]	X
taxlaw-2864	669	31	:	:	PUNCT
taxlaw-2864	669	32	what	what	PRON
taxlaw-2864	669	33	was	be	AUX
taxlaw-2864	669	34	once	once	ADV
taxlaw-2864	669	35	the	the	DET
taxlaw-2864	669	36	most	most	ADV
taxlaw-2864	669	37	secure	secure	ADJ
taxlaw-2864	669	38	way	way	NOUN
taxlaw-2864	669	39	to	to	PART
taxlaw-2864	669	40	pay	pay	VERB
taxlaw-2864	669	41	for	for	ADP
taxlaw-2864	669	42	things	thing	NOUN
taxlaw-2864	669	43	—	—	PUNCT
taxlaw-2864	669	44	hard	hard	ADJ
taxlaw-2864	669	45	cash	cash	NOUN
taxlaw-2864	669	46	—	—	PUNCT
taxlaw-2864	669	47	is	be	AUX
taxlaw-2864	669	48	increasingly	increasingly	ADV
taxlaw-2864	669	49	becoming	become	VERB
taxlaw-2864	669	50	currency	currency	NOUN
taxlaw-2864	669	51	non	non	X
taxlaw-2864	669	52	grata	grata	NOUN
taxlaw-2864	669	53	in	in	ADP
taxlaw-2864	669	54	wallets	wallet	NOUN
taxlaw-2864	669	55	and	and	CCONJ
taxlaw-2864	669	56	checkouts	checkout	NOUN
taxlaw-2864	669	57	across	across	ADP
taxlaw-2864	669	58	the	the	DET
taxlaw-2864	669	59	country	country	NOUN
taxlaw-2864	669	60	.	.	PUNCT
taxlaw-2864	670	1	airlines	airline	NOUN
taxlaw-2864	670	2	wo	will	AUX
taxlaw-2864	670	3	n’t	not	PART
taxlaw-2864	670	4	take	take	VERB
taxlaw-2864	670	5	it	it	PRON
taxlaw-2864	670	6	for	for	ADP
taxlaw-2864	670	7	in	in	ADP
taxlaw-2864	670	8	-	-	PUNCT
taxlaw-2864	670	9	flight	flight	NOUN
taxlaw-2864	670	10	snacks	snack	NOUN
taxlaw-2864	670	11	and	and	CCONJ
taxlaw-2864	670	12	a	a	DET
taxlaw-2864	670	13	growing	grow	VERB
taxlaw-2864	670	14	number	number	NOUN
taxlaw-2864	670	15	of	of	ADP
taxlaw-2864	670	16	stores	store	NOUN
taxlaw-2864	670	17	and	and	CCONJ
taxlaw-2864	670	18	restaurants	restaurant	NOUN
taxlaw-2864	670	19	like	like	ADP
taxlaw-2864	670	20	standard	standard	ADJ
taxlaw-2864	670	21	market	market	NOUN
taxlaw-2864	670	22	,	,	PUNCT
taxlaw-2864	670	23	a	a	DET
taxlaw-2864	670	24	new	new	ADJ
taxlaw-2864	670	25	neighborhood	neighborhood	NOUN
taxlaw-2864	670	26	market	market	NOUN
taxlaw-2864	670	27	in	in	ADP
taxlaw-2864	670	28	chicago	chicago	PROPN
taxlaw-2864	670	29	,	,	PUNCT
taxlaw-2864	670	30	wo	will	AUX
taxlaw-2864	670	31	n’t	not	PART
taxlaw-2864	670	32	accept	accept	VERB
taxlaw-2864	670	33	it	it	PRON
taxlaw-2864	670	34	.	.	PUNCT
taxlaw-2864	671	1	it	it	PRON
taxlaw-2864	671	2	’s	’	VERB
taxlaw-2864	671	3	plastic	plastic	NOUN
taxlaw-2864	671	4	or	or	CCONJ
taxlaw-2864	671	5	bust	bust	NOUN
taxlaw-2864	671	6	for	for	ADP
taxlaw-2864	671	7	consumers	consumer	NOUN
taxlaw-2864	671	8	who	who	PRON
taxlaw-2864	671	9	want	want	VERB
taxlaw-2864	671	10	to	to	PART
taxlaw-2864	671	11	do	do	VERB
taxlaw-2864	671	12	a	a	DET
taxlaw-2864	671	13	transaction	transaction	NOUN
taxlaw-2864	671	14	in	in	ADP
taxlaw-2864	671	15	these	these	DET
taxlaw-2864	671	16	card	card	NOUN
taxlaw-2864	671	17	-	-	PUNCT
taxlaw-2864	671	18	only	only	ADJ
taxlaw-2864	671	19	places	place	NOUN
taxlaw-2864	671	20	.	.	PUNCT
taxlaw-2864	672	1	meanwhile	meanwhile	ADV
taxlaw-2864	672	2	,	,	PUNCT
taxlaw-2864	672	3	plastic	plastic	ADJ
taxlaw-2864	672	4	cards	card	NOUN
taxlaw-2864	672	5	purchases	purchase	NOUN
taxlaw-2864	672	6	comprised	comprise	VERB
taxlaw-2864	672	7	66	66	NUM
taxlaw-2864	672	8	percent	percent	NOUN
taxlaw-2864	672	9	of	of	ADP
taxlaw-2864	672	10	all	all	DET
taxlaw-2864	672	11	in	in	ADP
taxlaw-2864	672	12	-	-	PUNCT
taxlaw-2864	672	13	person	person	NOUN
taxlaw-2864	672	14	sales	sale	NOUN
taxlaw-2864	672	15	,	,	PUNCT
taxlaw-2864	672	16	with	with	ADP
taxlaw-2864	672	17	nearly	nearly	ADV
taxlaw-2864	672	18	half	half	NOUN
taxlaw-2864	672	19	of	of	ADP
taxlaw-2864	672	20	them	they	PRON
taxlaw-2864	672	21	,	,	PUNCT
taxlaw-2864	672	22	or	or	CCONJ
taxlaw-2864	672	23	31	31	NUM
taxlaw-2864	672	24	percent	percent	NOUN
taxlaw-2864	672	25	,	,	PUNCT
taxlaw-2864	672	26	made	make	VERB
taxlaw-2864	672	27	with	with	ADP
taxlaw-2864	672	28	debit	debit	NOUN
taxlaw-2864	672	29	cards	card	NOUN
taxlaw-2864	672	30	,	,	PUNCT
taxlaw-2864	672	31	according	accord	VERB
taxlaw-2864	672	32	to	to	ADP
taxlaw-2864	672	33	[	[	PUNCT
taxlaw-2864	672	34	javelin	javelin	NOUN
taxlaw-2864	672	35	strategy	strategy	NOUN
taxlaw-2864	672	36	&	&	CCONJ
taxlaw-2864	672	37	research	research	PROPN
taxlaw-2864	672	38	,	,	PUNCT
taxlaw-2864	672	39	a	a	DET
taxlaw-2864	672	40	marketing	marketing	NOUN
taxlaw-2864	672	41	research	research	NOUN
taxlaw-2864	672	42	firm	firm	NOUN
taxlaw-2864	672	43	]	]	PUNCT
taxlaw-2864	672	44	.	.	PUNCT
taxlaw-2864	673	1	last	last	ADJ
taxlaw-2864	673	2	year	year	NOUN
taxlaw-2864	673	3	shoppers	shopper	NOUN
taxlaw-2864	673	4	used	use	VERB
taxlaw-2864	673	5	credit	credit	NOUN
taxlaw-2864	673	6	cards	card	NOUN
taxlaw-2864	673	7	for	for	ADP
taxlaw-2864	673	8	29	29	NUM
taxlaw-2864	673	9	percent	percent	NOUN
taxlaw-2864	673	10	of	of	ADP
taxlaw-2864	673	11	point	point	NOUN
taxlaw-2864	673	12	-	-	PUNCT
taxlaw-2864	673	13	of	of	ADP
taxlaw-2864	673	14	-	-	PUNCT
taxlaw-2864	673	15	sale	sale	NOUN
taxlaw-2864	673	16	purchases	purchase	NOUN
taxlaw-2864	673	17	;	;	PUNCT
taxlaw-2864	673	18	javelin	javelin	NOUN
taxlaw-2864	673	19	expects	expect	VERB
taxlaw-2864	673	20	that	that	DET
taxlaw-2864	673	21	number	number	NOUN
taxlaw-2864	673	22	to	to	PART
taxlaw-2864	673	23	rise	rise	VERB
taxlaw-2864	673	24	to	to	ADP
taxlaw-2864	673	25	33	33	NUM
taxlaw-2864	673	26	percent	percent	NOUN
taxlaw-2864	673	27	by	by	ADP
taxlaw-2864	673	28	2017	2017	NUM
taxlaw-2864	673	29	.	.	PUNCT
taxlaw-2864	674	1	shoppers	shopper	NOUN
taxlaw-2864	674	2	deployed	deploy	VERB
taxlaw-2864	674	3	gift	gift	NOUN
taxlaw-2864	674	4	cards	card	NOUN
taxlaw-2864	674	5	and	and	CCONJ
taxlaw-2864	674	6	prepaid	prepaid	ADJ
taxlaw-2864	674	7	cards	card	NOUN
taxlaw-2864	674	8	for	for	ADP
taxlaw-2864	674	9	6	6	NUM
taxlaw-2864	674	10	percent	percent	NOUN
taxlaw-2864	674	11	of	of	ADP
taxlaw-2864	674	12	purchases	purchase	NOUN
taxlaw-2864	674	13	made	make	VERB
taxlaw-2864	674	14	with	with	ADP
taxlaw-2864	674	15	plastic	plastic	NOUN
taxlaw-2864	674	16	last	last	ADJ
taxlaw-2864	674	17	year	year	NOUN
taxlaw-2864	674	18	.	.	PUNCT
taxlaw-2864	675	1	a	a	DET
taxlaw-2864	675	2	mere	mere	ADJ
taxlaw-2864	675	3	7	7	NUM
taxlaw-2864	675	4	percent	percent	NOUN
taxlaw-2864	675	5	of	of	ADP
taxlaw-2864	675	6	transactions	transaction	NOUN
taxlaw-2864	675	7	involved	involve	VERB
taxlaw-2864	675	8	use	use	NOUN
taxlaw-2864	675	9	of	of	ADP
taxlaw-2864	675	10	a	a	DET
taxlaw-2864	675	11	paper	paper	NOUN
taxlaw-2864	675	12	check	check	NOUN
taxlaw-2864	675	13	,	,	PUNCT
taxlaw-2864	675	14	with	with	ADP
taxlaw-2864	675	15	such	such	ADJ
taxlaw-2864	675	16	transactions	transaction	NOUN
taxlaw-2864	675	17	projected	project	VERB
taxlaw-2864	675	18	to	to	PART
taxlaw-2864	675	19	drop	drop	VERB
taxlaw-2864	675	20	further	far	ADV
taxlaw-2864	675	21	in	in	ADP
taxlaw-2864	675	22	the	the	DET
taxlaw-2864	675	23	next	next	ADJ
taxlaw-2864	675	24	few	few	ADJ
taxlaw-2864	675	25	years	year	NOUN
taxlaw-2864	675	26	.	.	PUNCT
taxlaw-2864	676	1	see	see	VERB
taxlaw-2864	676	2	generally	generally	ADV
taxlaw-2864	676	3	john	john	PROPN
taxlaw-2864	676	4	heggestuen	heggestuen	PROPN
taxlaw-2864	676	5	,	,	PUNCT
taxlaw-2864	676	6	cash	cash	NOUN
taxlaw-2864	676	7	is	be	AUX
taxlaw-2864	676	8	fading	fade	VERB
taxlaw-2864	676	9	,	,	PUNCT
taxlaw-2864	676	10	and	and	CCONJ
taxlaw-2864	676	11	checks	check	NOUN
taxlaw-2864	676	12	are	be	AUX
taxlaw-2864	676	13	dying	die	VERB
taxlaw-2864	676	14	as	as	ADP
taxlaw-2864	676	15	smartphones	smartphone	NOUN
taxlaw-2864	676	16	and	and	CCONJ
taxlaw-2864	676	17	tablets	tablet	NOUN
taxlaw-2864	676	18	change	change	VERB
taxlaw-2864	676	19	the	the	DET
taxlaw-2864	676	20	way	way	NOUN
taxlaw-2864	676	21	we	we	PRON
taxlaw-2864	676	22	pay	pay	VERB
taxlaw-2864	676	23	,	,	PUNCT
taxlaw-2864	676	24	bus	bus	NOUN
taxlaw-2864	676	25	.	.	PUNCT
taxlaw-2864	677	1	insider	insider	PROPN
taxlaw-2864	677	2	(	(	PUNCT
taxlaw-2864	677	3	aug	aug	PROPN
taxlaw-2864	677	4	.	.	PROPN
taxlaw-2864	677	5	4	4	NUM
taxlaw-2864	677	6	,	,	PUNCT
taxlaw-2864	677	7	2014	2014	NUM
taxlaw-2864	677	8	)	)	PUNCT
taxlaw-2864	677	9	,	,	PUNCT
taxlaw-2864	677	10	https://www.businessinsider.com/cash-is-fading-and-checks-aredying-as-smartphones-and-tablets-change-the-way-we-pay-2014-8	https://www.businessinsider.com/cash-is-fading-and-checks-aredying-as-smartphones-and-tablets-change-the-way-we-pay-2014-8	NOUN
taxlaw-2864	678	1	[	[	X
taxlaw-2864	678	2	https://perma.cc/l66j-kxmp	https://perma.cc/l66j-kxmp	PROPN
taxlaw-2864	678	3	]	]	X
taxlaw-2864	678	4	;	;	PUNCT
taxlaw-2864	678	5	tamás	tamás	ADJ
taxlaw-2864	678	6	briglevics	briglevics	PROPN
taxlaw-2864	678	7	&	&	CCONJ
taxlaw-2864	678	8	scott	scott	PROPN
taxlaw-2864	678	9	schuh	schuh	PROPN
taxlaw-2864	678	10	,	,	PUNCT
taxlaw-2864	678	11	u.s	u.s	PROPN
taxlaw-2864	678	12	.	.	PROPN
taxlaw-2864	678	13	consumer	consumer	NOUN
taxlaw-2864	678	14	demand	demand	NOUN
taxlaw-2864	678	15	for	for	ADP
taxlaw-2864	678	16	cash	cash	NOUN
taxlaw-2864	678	17	in	in	ADP
taxlaw-2864	678	18	the	the	DET
taxlaw-2864	678	19	era	era	NOUN
taxlaw-2864	678	20	of	of	ADP
taxlaw-2864	678	21	low	low	ADJ
taxlaw-2864	678	22	interest	interest	NOUN
taxlaw-2864	678	23	rates	rate	NOUN
taxlaw-2864	678	24	and	and	CCONJ
taxlaw-2864	678	25	electronic	electronic	ADJ
taxlaw-2864	678	26	payments	payment	NOUN
taxlaw-2864	678	27	1	1	NUM
taxlaw-2864	678	28	(	(	PUNCT
taxlaw-2864	678	29	fed	fed	PROPN
taxlaw-2864	678	30	.	.	PROPN
taxlaw-2864	678	31	reserve	reserve	PROPN
taxlaw-2864	678	32	bank	bank	PROPN
taxlaw-2864	678	33	of	of	ADP
taxlaw-2864	678	34	boston	boston	PROPN
taxlaw-2864	678	35	,	,	PUNCT
taxlaw-2864	678	36	working	working	NOUN
taxlaw-2864	678	37	paper	paper	NOUN
taxlaw-2864	678	38	no	no	INTJ
taxlaw-2864	678	39	.	.	PROPN
taxlaw-2864	678	40	13	13	NUM
taxlaw-2864	678	41	-	-	SYM
taxlaw-2864	678	42	23	23	NUM
taxlaw-2864	678	43	,	,	PUNCT
taxlaw-2864	678	44	2013	2013	NUM
taxlaw-2864	678	45	)	)	PUNCT
taxlaw-2864	678	46	,	,	PUNCT
taxlaw-2864	678	47	http://www.bostonfed.org/economic/wp/wp2013/wp1323.pdf	http://www.bostonfed.org/economic/wp/wp2013/wp1323.pdf	PROPN
taxlaw-2864	678	48	[	[	X
taxlaw-2864	678	49	https://perma.cc/c98w-cnbc	https://perma.cc/c98w-cnbc	PROPN
taxlaw-2864	678	50	]	]	PUNCT
taxlaw-2864	678	51	.	.	PUNCT
taxlaw-2864	679	1	175	175	NUM
taxlaw-2864	679	2	hiring	hire	VERB
taxlaw-2864	679	3	incentives	incentive	NOUN
taxlaw-2864	679	4	to	to	PART
taxlaw-2864	679	5	restore	restore	VERB
taxlaw-2864	679	6	employment	employment	NOUN
taxlaw-2864	679	7	act	act	NOUN
taxlaw-2864	679	8	,	,	PUNCT
taxlaw-2864	679	9	pub	pub	NOUN
taxlaw-2864	679	10	.	.	PUNCT
taxlaw-2864	680	1	l.	l.	PROPN
taxlaw-2864	680	2	no	no	INTJ
taxlaw-2864	680	3	.	.	PROPN
taxlaw-2864	681	1	111	111	NUM
taxlaw-2864	681	2	-	-	SYM
taxlaw-2864	681	3	147	147	NUM
taxlaw-2864	681	4	,	,	PUNCT
taxlaw-2864	681	5	§	§	PROPN
taxlaw-2864	681	6	§	§	PROPN
taxlaw-2864	681	7	501–62	501–62	NUM
taxlaw-2864	681	8	,	,	PUNCT
taxlaw-2864	681	9	124	124	NUM
taxlaw-2864	681	10	stat	stat	NOUN
taxlaw-2864	681	11	.	.	PUNCT
taxlaw-2864	682	1	71	71	NUM
taxlaw-2864	682	2	,	,	PUNCT
taxlaw-2864	682	3	97–118	97–118	NUM
taxlaw-2864	682	4	(	(	PUNCT
taxlaw-2864	682	5	2010	2010	NUM
taxlaw-2864	682	6	)	)	PUNCT
taxlaw-2864	682	7	.	.	PUNCT
taxlaw-2864	683	1	176	176	NUM
taxlaw-2864	683	2	see	see	VERB
taxlaw-2864	683	3	dean	dean	PROPN
taxlaw-2864	683	4	marsan	marsan	PROPN
taxlaw-2864	683	5	,	,	PUNCT
taxlaw-2864	683	6	fatca	fatca	PROPN
taxlaw-2864	683	7	:	:	PUNCT
taxlaw-2864	683	8	the	the	DET
taxlaw-2864	683	9	global	global	ADJ
taxlaw-2864	683	10	financial	financial	ADJ
taxlaw-2864	683	11	system	system	NOUN
taxlaw-2864	683	12	must	must	AUX
taxlaw-2864	683	13	now	now	ADV
taxlaw-2864	683	14	implement	implement	VERB
taxlaw-2864	683	15	a	a	DET
taxlaw-2864	683	16	new	new	ADJ
taxlaw-2864	683	17	u.s	u.s	PROPN
taxlaw-2864	683	18	.	.	PROPN
taxlaw-2864	683	19	reporting	reporting	NOUN
taxlaw-2864	683	20	and	and	CCONJ
taxlaw-2864	683	21	withholding	withholding	NOUN
taxlaw-2864	683	22	system	system	NOUN
taxlaw-2864	683	23	for	for	ADP
taxlaw-2864	683	24	foreign	foreign	ADJ
taxlaw-2864	683	25	account	account	NOUN
taxlaw-2864	683	26	tax	tax	NOUN
taxlaw-2864	683	27	compliance	compliance	NOUN
taxlaw-2864	683	28	,	,	PUNCT
taxlaw-2864	683	29	which	which	PRON
taxlaw-2864	683	30	will	will	AUX
taxlaw-2864	683	31	create	create	VERB
taxlaw-2864	683	32	significant	significant	ADJ
taxlaw-2864	683	33	new	new	ADJ
taxlaw-2864	683	34	exposures	exposure	NOUN
taxlaw-2864	683	35	—	—	PUNCT
taxlaw-2864	683	36	managing	manage	VERB
taxlaw-2864	683	37	this	this	DET
taxlaw-2864	683	38	risk	risk	NOUN
taxlaw-2864	683	39	(	(	PUNCT
taxlaw-2864	683	40	part	part	NOUN
taxlaw-2864	683	41	iii	iii	NOUN
taxlaw-2864	683	42	)	)	PUNCT
taxlaw-2864	683	43	,	,	PUNCT
taxlaw-2864	683	44	taxes	taxis	NOUN
taxlaw-2864	683	45	-	-	PUNCT
taxlaw-2864	683	46	the	the	DET
taxlaw-2864	683	47	tax	tax	NOUN
taxlaw-2864	683	48	mag	mag	NOUN
taxlaw-2864	683	49	.	.	PROPN
taxlaw-2864	683	50	,	,	PUNCT
taxlaw-2864	683	51	sept	sept	PROPN
taxlaw-2864	683	52	.	.	PROPN
taxlaw-2864	683	53	2010	2010	NUM
taxlaw-2864	683	54	,	,	PUNCT
taxlaw-2864	683	55	at	at	ADP
taxlaw-2864	683	56	28	28	NUM
taxlaw-2864	683	57	(	(	PUNCT
taxlaw-2864	683	58	explaining	explain	VERB
taxlaw-2864	683	59	that	that	SCONJ
taxlaw-2864	683	60	u.s	u.s	PROPN
taxlaw-2864	683	61	.	.	PROPN
taxlaw-2864	683	62	taxpayers	taxpayer	NOUN
taxlaw-2864	683	63	will	will	AUX
taxlaw-2864	683	64	find	find	VERB
taxlaw-2864	683	65	it	it	PRON
taxlaw-2864	683	66	increasingly	increasingly	ADV
taxlaw-2864	683	67	hard	hard	ADJ
taxlaw-2864	683	68	to	to	PART
taxlaw-2864	683	69	park	park	VERB
taxlaw-2864	683	70	investments	investment	NOUN
taxlaw-2864	683	71	offshore	offshore	ADV
taxlaw-2864	683	72	and	and	CCONJ
taxlaw-2864	683	73	fail	fail	VERB
taxlaw-2864	683	74	to	to	PART
taxlaw-2864	683	75	disclose	disclose	VERB
taxlaw-2864	683	76	them	they	PRON
taxlaw-2864	683	77	)	)	PUNCT
taxlaw-2864	683	78	.	.	PUNCT
taxlaw-2864	684	1	177	177	NUM
taxlaw-2864	684	2	see	see	VERB
taxlaw-2864	684	3	anthony	anthony	PROPN
taxlaw-2864	684	4	caruso	caruso	PROPN
taxlaw-2864	684	5	,	,	PUNCT
taxlaw-2864	684	6	u.s	u.s	PROPN
taxlaw-2864	684	7	.	.	PROPN
taxlaw-2864	684	8	census	census	PROPN
taxlaw-2864	684	9	bureau	bureau	PROPN
taxlaw-2864	684	10	,	,	PUNCT
taxlaw-2864	684	11	g12	g12	NOUN
taxlaw-2864	684	12	-	-	PUNCT
taxlaw-2864	684	13	susb	susb	PROPN
taxlaw-2864	684	14	,	,	PUNCT
taxlaw-2864	684	15	statistics	statistic	NOUN
taxlaw-2864	684	16	of	of	ADP
taxlaw-2864	684	17	u.s	u.s	PROPN
taxlaw-2864	684	18	.	.	PROPN
taxlaw-2864	684	19	businesses	business	NOUN
taxlaw-2864	684	20	employment	employment	NOUN
taxlaw-2864	684	21	and	and	CCONJ
taxlaw-2864	684	22	payroll	payroll	NOUN
taxlaw-2864	684	23	summary	summary	NOUN
taxlaw-2864	684	24	:	:	PUNCT
taxlaw-2864	684	25	2012	2012	NUM
taxlaw-2864	684	26	,	,	PUNCT
taxlaw-2864	684	27	1	1	NUM
taxlaw-2864	684	28	(	(	PUNCT
taxlaw-2864	684	29	2015	2015	NUM
taxlaw-2864	684	30	)	)	PUNCT
taxlaw-2864	684	31	,	,	PUNCT
taxlaw-2864	684	32	www.census.gov/content/dam/census/library/publications/2015/econ/g12-susb.pdf	www.census.gov/content/dam/census/library/publications/2015/econ/g12-susb.pdf	PUNCT
taxlaw-2864	684	33	[	[	X
taxlaw-2864	684	34	https://perma.cc/hvc4-assc	https://perma.cc/hvc4-assc	X
taxlaw-2864	684	35	]	]	PUNCT
taxlaw-2864	684	36	;	;	PUNCT
taxlaw-2864	684	37	see	see	VERB
taxlaw-2864	684	38	also	also	ADV
taxlaw-2864	684	39	alm	alm	PROPN
taxlaw-2864	684	40	&	&	CCONJ
taxlaw-2864	684	41	soled	sole	VERB
taxlaw-2864	684	42	,	,	PUNCT
taxlaw-2864	684	43	supra	supra	NOUN
taxlaw-2864	684	44	note	note	NOUN
taxlaw-2864	684	45	168	168	NUM
taxlaw-2864	684	46	,	,	PUNCT
taxlaw-2864	684	47	at	at	ADP
taxlaw-2864	684	48	544	544	NUM
taxlaw-2864	684	49	(	(	PUNCT
taxlaw-2864	684	50	“	"	PUNCT
taxlaw-2864	684	51	the	the	DET
taxlaw-2864	684	52	most	most	ADV
taxlaw-2864	684	53	recent	recent	ADJ
taxlaw-2864	684	54	report	report	NOUN
taxlaw-2864	684	55	indicates	indicate	VERB
taxlaw-2864	684	56	that	that	SCONJ
taxlaw-2864	684	57	only	only	ADV
taxlaw-2864	684	58	17.6	17.6	NUM
taxlaw-2864	684	59	%	%	NOUN
taxlaw-2864	684	60	of	of	ADP
taxlaw-2864	684	61	the	the	DET
taxlaw-2864	684	62	labor	labor	NOUN
taxlaw-2864	684	63	force	force	NOUN
taxlaw-2864	684	64	http://www.bostonfed.org/economic/econbios/schuh.htm	http://www.bostonfed.org/economic/econbios/schuh.htm	NOUN
taxlaw-2864	684	65	2018	2018	NUM
taxlaw-2864	684	66	]	]	PUNCT
taxlaw-2864	684	67	29	29	NUM
taxlaw-2864	684	68	automation	automation	NOUN
taxlaw-2864	684	69	and	and	CCONJ
taxlaw-2864	684	70	the	the	DET
taxlaw-2864	684	71	income	income	NOUN
taxlaw-2864	684	72	tax	tax	NOUN
taxlaw-2864	684	73	business	business	NOUN
taxlaw-2864	684	74	enterprises	enterprise	NOUN
taxlaw-2864	684	75	(	(	PUNCT
taxlaw-2864	684	76	and	and	CCONJ
taxlaw-2864	684	77	the	the	DET
taxlaw-2864	684	78	employees	employee	NOUN
taxlaw-2864	684	79	who	who	PRON
taxlaw-2864	684	80	work	work	VERB
taxlaw-2864	684	81	for	for	ADP
taxlaw-2864	684	82	such	such	ADJ
taxlaw-2864	684	83	enterprises	enterprise	NOUN
taxlaw-2864	684	84	)	)	PUNCT
taxlaw-2864	684	85	tend	tend	VERB
taxlaw-2864	684	86	to	to	PART
taxlaw-2864	684	87	be	be	AUX
taxlaw-2864	684	88	far	far	ADV
taxlaw-2864	684	89	more	more	ADJ
taxlaw-2864	684	90	tax	tax	NOUN
taxlaw-2864	684	91	compliant	compliant	NOUN
taxlaw-2864	684	92	than	than	ADP
taxlaw-2864	684	93	smaller	small	ADJ
taxlaw-2864	684	94	business	business	NOUN
taxlaw-2864	684	95	enterprises,178	enterprises,178	NOUN
taxlaw-2864	684	96	for	for	ADP
taxlaw-2864	684	97	a	a	DET
taxlaw-2864	684	98	whole	whole	ADJ
taxlaw-2864	684	99	host	host	NOUN
taxlaw-2864	684	100	of	of	ADP
taxlaw-2864	684	101	reasons	reason	NOUN
taxlaw-2864	684	102	(	(	PUNCT
taxlaw-2864	684	103	such	such	ADJ
taxlaw-2864	684	104	as	as	ADP
taxlaw-2864	684	105	management	management	NOUN
taxlaw-2864	684	106	oversight	oversight	NOUN
taxlaw-2864	684	107	and	and	CCONJ
taxlaw-2864	684	108	lack	lack	NOUN
taxlaw-2864	684	109	of	of	ADP
taxlaw-2864	684	110	opportunities	opportunity	NOUN
taxlaw-2864	684	111	for	for	ADP
taxlaw-2864	684	112	collusion	collusion	NOUN
taxlaw-2864	684	113	)	)	PUNCT
taxlaw-2864	684	114	.	.	PUNCT
taxlaw-2864	685	1	3	3	X
taxlaw-2864	685	2	.	.	X
taxlaw-2864	685	3	taxing	tax	VERB
taxlaw-2864	685	4	capital	capital	NOUN
taxlaw-2864	685	5	gains	gain	NOUN
taxlaw-2864	685	6	in	in	ADP
taxlaw-2864	685	7	the	the	DET
taxlaw-2864	685	8	technological	technological	ADJ
taxlaw-2864	685	9	age	age	NOUN
taxlaw-2864	685	10	under	under	ADP
taxlaw-2864	685	11	the	the	DET
taxlaw-2864	685	12	code	code	NOUN
taxlaw-2864	685	13	,	,	PUNCT
taxlaw-2864	685	14	capital	capital	NOUN
taxlaw-2864	685	15	gains	gain	NOUN
taxlaw-2864	685	16	are	be	AUX
taxlaw-2864	685	17	accorded	accord	VERB
taxlaw-2864	685	18	unparalleled	unparalleled	ADJ
taxlaw-2864	685	19	preferential	preferential	ADJ
taxlaw-2864	685	20	tax	tax	NOUN
taxlaw-2864	685	21	treatment	treatment	NOUN
taxlaw-2864	685	22	,	,	PUNCT
taxlaw-2864	685	23	emblematic	emblematic	ADJ
taxlaw-2864	685	24	of	of	ADP
taxlaw-2864	685	25	their	their	PRON
taxlaw-2864	685	26	semisacred	semisacre	VERB
taxlaw-2864	685	27	status	status	NOUN
taxlaw-2864	685	28	in	in	ADP
taxlaw-2864	685	29	the	the	DET
taxlaw-2864	685	30	united	united	PROPN
taxlaw-2864	685	31	states.179	states.179	PROPN
taxlaw-2864	685	32	the	the	DET
taxlaw-2864	685	33	proffered	proffered	ADJ
taxlaw-2864	685	34	justifications	justification	NOUN
taxlaw-2864	685	35	for	for	ADP
taxlaw-2864	685	36	such	such	ADJ
taxlaw-2864	685	37	preferential	preferential	ADJ
taxlaw-2864	685	38	treatment	treatment	NOUN
taxlaw-2864	685	39	have	have	AUX
taxlaw-2864	685	40	withstood	withstand	VERB
taxlaw-2864	685	41	scrutiny	scrutiny	NOUN
taxlaw-2864	685	42	for	for	ADP
taxlaw-2864	685	43	close	close	ADJ
taxlaw-2864	685	44	to	to	ADP
taxlaw-2864	685	45	a	a	DET
taxlaw-2864	685	46	century180	century180	PROPN
taxlaw-2864	685	47	—	—	PUNCT
taxlaw-2864	685	48	until	until	ADP
taxlaw-2864	685	49	now	now	ADV
taxlaw-2864	685	50	,	,	PUNCT
taxlaw-2864	685	51	when	when	SCONJ
taxlaw-2864	685	52	technological	technological	ADJ
taxlaw-2864	685	53	advancements	advancement	NOUN
taxlaw-2864	685	54	and	and	CCONJ
taxlaw-2864	685	55	information	information	NOUN
taxlaw-2864	685	56	availability	availability	NOUN
taxlaw-2864	685	57	have	have	AUX
taxlaw-2864	685	58	cast	cast	VERB
taxlaw-2864	685	59	a	a	DET
taxlaw-2864	685	60	shadow	shadow	NOUN
taxlaw-2864	685	61	on	on	ADP
taxlaw-2864	685	62	the	the	DET
taxlaw-2864	685	63	legitimacy	legitimacy	NOUN
taxlaw-2864	685	64	of	of	ADP
taxlaw-2864	685	65	these	these	DET
taxlaw-2864	685	66	justifications	justification	NOUN
taxlaw-2864	685	67	.	.	PUNCT
taxlaw-2864	686	1	perhaps	perhaps	ADV
taxlaw-2864	686	2	the	the	DET
taxlaw-2864	686	3	longest	long	ADV
taxlaw-2864	686	4	-	-	PUNCT
taxlaw-2864	686	5	standing	stand	VERB
taxlaw-2864	686	6	justification	justification	NOUN
taxlaw-2864	686	7	for	for	ADP
taxlaw-2864	686	8	not	not	PART
taxlaw-2864	686	9	taxing	tax	VERB
taxlaw-2864	686	10	capital	capital	NOUN
taxlaw-2864	686	11	gains	gain	NOUN
taxlaw-2864	686	12	(	(	PUNCT
taxlaw-2864	686	13	or	or	CCONJ
taxlaw-2864	686	14	,	,	PUNCT
taxlaw-2864	686	15	at	at	ADP
taxlaw-2864	686	16	the	the	DET
taxlaw-2864	686	17	most	most	ADJ
taxlaw-2864	686	18	,	,	PUNCT
taxlaw-2864	686	19	taxing	tax	VERB
taxlaw-2864	686	20	them	they	PRON
taxlaw-2864	686	21	lightly	lightly	ADV
taxlaw-2864	686	22	)	)	PUNCT
taxlaw-2864	686	23	is	be	AUX
taxlaw-2864	686	24	that	that	SCONJ
taxlaw-2864	686	25	they	they	PRON
taxlaw-2864	686	26	do	do	AUX
taxlaw-2864	686	27	not	not	PART
taxlaw-2864	686	28	constitute	constitute	VERB
taxlaw-2864	686	29	income.181	income.181	NOUN
taxlaw-2864	686	30	as	as	ADP
taxlaw-2864	686	31	previously	previously	ADV
taxlaw-2864	686	32	mentioned,182	mentioned,182	PROPN
taxlaw-2864	686	33	this	this	DET
taxlaw-2864	686	34	claim	claim	NOUN
taxlaw-2864	686	35	’s	’s	PART
taxlaw-2864	686	36	origin	origin	NOUN
taxlaw-2864	686	37	dates	date	VERB
taxlaw-2864	686	38	back	back	ADV
taxlaw-2864	686	39	to	to	ADP
taxlaw-2864	686	40	old	old	ADJ
taxlaw-2864	686	41	english	english	PROPN
taxlaw-2864	686	42	trust	trust	NOUN
taxlaw-2864	686	43	law	law	NOUN
taxlaw-2864	686	44	in	in	ADP
taxlaw-2864	686	45	which	which	PRON
taxlaw-2864	686	46	capital	capital	NOUN
taxlaw-2864	686	47	gains	gain	NOUN
taxlaw-2864	686	48	were	be	AUX
taxlaw-2864	686	49	defined	define	VERB
taxlaw-2864	686	50	to	to	PART
taxlaw-2864	686	51	be	be	AUX
taxlaw-2864	686	52	principal	principal	ADJ
taxlaw-2864	686	53	rather	rather	ADV
taxlaw-2864	686	54	than	than	ADP
taxlaw-2864	686	55	income	income	NOUN
taxlaw-2864	686	56	.	.	PUNCT
taxlaw-2864	687	1	this	this	PRON
taxlaw-2864	687	2	was	be	AUX
taxlaw-2864	687	3	an	an	DET
taxlaw-2864	687	4	important	important	ADJ
taxlaw-2864	687	5	distinction	distinction	NOUN
taxlaw-2864	687	6	for	for	SCONJ
taxlaw-2864	687	7	trustees	trustee	NOUN
taxlaw-2864	687	8	to	to	PART
taxlaw-2864	687	9	make	make	VERB
taxlaw-2864	687	10	;	;	PUNCT
taxlaw-2864	687	11	after	after	ADV
taxlaw-2864	687	12	all	all	ADV
taxlaw-2864	687	13	,	,	PUNCT
taxlaw-2864	687	14	they	they	PRON
taxlaw-2864	687	15	had	have	VERB
taxlaw-2864	687	16	to	to	PART
taxlaw-2864	687	17	balance	balance	VERB
taxlaw-2864	687	18	their	their	PRON
taxlaw-2864	687	19	fiduciary	fiduciary	ADJ
taxlaw-2864	687	20	allegiances	allegiance	NOUN
taxlaw-2864	687	21	and	and	CCONJ
taxlaw-2864	687	22	duties	duty	NOUN
taxlaw-2864	687	23	between	between	ADP
taxlaw-2864	687	24	income	income	NOUN
taxlaw-2864	687	25	and	and	CCONJ
taxlaw-2864	687	26	remainder	remainder	NOUN
taxlaw-2864	687	27	beneficiaries.183	beneficiaries.183	NOUN
taxlaw-2864	687	28	but	but	CCONJ
taxlaw-2864	687	29	stripped	strip	VERB
taxlaw-2864	687	30	of	of	ADP
taxlaw-2864	687	31	the	the	DET
taxlaw-2864	687	32	trust	trust	NOUN
taxlaw-2864	687	33	context	context	NOUN
taxlaw-2864	687	34	,	,	PUNCT
taxlaw-2864	687	35	this	this	DET
taxlaw-2864	687	36	justification	justification	NOUN
taxlaw-2864	687	37	for	for	ADP
taxlaw-2864	687	38	a	a	DET
taxlaw-2864	687	39	tax	tax	NOUN
taxlaw-2864	687	40	rate	rate	NOUN
taxlaw-2864	687	41	preference	preference	NOUN
taxlaw-2864	687	42	makes	make	VERB
taxlaw-2864	687	43	no	no	DET
taxlaw-2864	687	44	sense	sense	NOUN
taxlaw-2864	687	45	.	.	PUNCT
taxlaw-2864	688	1	plain	plain	ADJ
taxlaw-2864	688	2	and	and	CCONJ
taxlaw-2864	688	3	simple	simple	ADJ
taxlaw-2864	688	4	,	,	PUNCT
taxlaw-2864	688	5	capital	capital	NOUN
taxlaw-2864	688	6	gains	gain	NOUN
taxlaw-2864	688	7	constitute	constitute	VERB
taxlaw-2864	688	8	an	an	DET
taxlaw-2864	688	9	accretion	accretion	NOUN
taxlaw-2864	688	10	to	to	ADP
taxlaw-2864	688	11	wealth	wealth	NOUN
taxlaw-2864	688	12	,	,	PUNCT
taxlaw-2864	688	13	deferred	defer	VERB
taxlaw-2864	688	14	until	until	SCONJ
taxlaw-2864	688	15	there	there	PRON
taxlaw-2864	688	16	has	have	AUX
taxlaw-2864	688	17	been	be	AUX
taxlaw-2864	688	18	a	a	DET
taxlaw-2864	688	19	recognition	recognition	NOUN
taxlaw-2864	688	20	event	event	NOUN
taxlaw-2864	688	21	(	(	PUNCT
taxlaw-2864	688	22	an	an	DET
taxlaw-2864	688	23	administrative	administrative	ADJ
taxlaw-2864	688	24	concession	concession	NOUN
taxlaw-2864	688	25	designed	design	VERB
taxlaw-2864	688	26	to	to	PART
taxlaw-2864	688	27	help	help	VERB
taxlaw-2864	688	28	enhance	enhance	VERB
taxlaw-2864	688	29	compliance	compliance	NOUN
taxlaw-2864	688	30	and	and	CCONJ
taxlaw-2864	688	31	moot	moot	ADJ
taxlaw-2864	688	32	issues	issue	NOUN
taxlaw-2864	688	33	of	of	ADP
taxlaw-2864	688	34	liquidity	liquidity	NOUN
taxlaw-2864	688	35	)	)	PUNCT
taxlaw-2864	688	36	.	.	PUNCT
taxlaw-2864	689	1	as	as	ADP
taxlaw-2864	689	2	such	such	ADJ
taxlaw-2864	689	3	,	,	PUNCT
taxlaw-2864	689	4	capital	capital	NOUN
taxlaw-2864	689	5	gains	gain	NOUN
taxlaw-2864	689	6	fit	fit	VERB
taxlaw-2864	689	7	snugly	snugly	ADV
taxlaw-2864	689	8	in	in	ADP
taxlaw-2864	689	9	the	the	DET
taxlaw-2864	689	10	traditional	traditional	ADJ
taxlaw-2864	689	11	scope	scope	NOUN
taxlaw-2864	689	12	of	of	ADP
taxlaw-2864	689	13	income	income	NOUN
taxlaw-2864	689	14	and	and	CCONJ
taxlaw-2864	689	15	should	should	AUX
taxlaw-2864	689	16	be	be	AUX
taxlaw-2864	689	17	so	so	ADV
taxlaw-2864	689	18	treated	treat	VERB
taxlaw-2864	689	19	under	under	ADP
taxlaw-2864	689	20	the	the	DET
taxlaw-2864	689	21	code.184	code.184	NOUN
taxlaw-2864	689	22	the	the	DET
taxlaw-2864	689	23	evolving	evolve	VERB
taxlaw-2864	689	24	business	business	NOUN
taxlaw-2864	689	25	landscape	landscape	NOUN
taxlaw-2864	689	26	in	in	ADP
taxlaw-2864	689	27	the	the	DET
taxlaw-2864	689	28	twenty	twenty	NUM
taxlaw-2864	689	29	-	-	PUNCT
taxlaw-2864	689	30	first	first	ADJ
taxlaw-2864	689	31	century	century	NOUN
taxlaw-2864	689	32	also	also	ADV
taxlaw-2864	689	33	casts	cast	VERB
taxlaw-2864	689	34	a	a	DET
taxlaw-2864	689	35	new	new	ADJ
taxlaw-2864	689	36	light	light	NOUN
taxlaw-2864	689	37	on	on	ADP
taxlaw-2864	689	38	the	the	DET
taxlaw-2864	689	39	capital	capital	NOUN
taxlaw-2864	689	40	gains	gain	NOUN
taxlaw-2864	689	41	preference	preference	NOUN
taxlaw-2864	689	42	.	.	PUNCT
taxlaw-2864	690	1	as	as	SCONJ
taxlaw-2864	690	2	several	several	ADJ
taxlaw-2864	690	3	commentators	commentator	NOUN
taxlaw-2864	690	4	have	have	AUX
taxlaw-2864	690	5	recently	recently	ADV
taxlaw-2864	690	6	argued	argue	VERB
taxlaw-2864	690	7	,	,	PUNCT
taxlaw-2864	690	8	the	the	DET
taxlaw-2864	690	9	line	line	NOUN
taxlaw-2864	690	10	between	between	ADP
taxlaw-2864	690	11	capital	capital	NOUN
taxlaw-2864	690	12	now	now	ADV
taxlaw-2864	690	13	works	work	VERB
taxlaw-2864	690	14	for	for	ADP
taxlaw-2864	690	15	‘	'	PUNCT
taxlaw-2864	690	16	very	very	ADV
taxlaw-2864	690	17	small	small	ADJ
taxlaw-2864	690	18	enterprises	enterprise	NOUN
taxlaw-2864	690	19	’	'	PUNCT
taxlaw-2864	690	20	(	(	PUNCT
taxlaw-2864	690	21	defined	define	VERB
taxlaw-2864	690	22	as	as	ADP
taxlaw-2864	690	23	having	have	VERB
taxlaw-2864	690	24	fewer	few	ADJ
taxlaw-2864	690	25	than	than	ADP
taxlaw-2864	690	26	twenty	twenty	NUM
taxlaw-2864	690	27	employees	employee	NOUN
taxlaw-2864	690	28	)	)	PUNCT
taxlaw-2864	690	29	;	;	PUNCT
taxlaw-2864	690	30	the	the	DET
taxlaw-2864	690	31	rest	rest	NOUN
taxlaw-2864	690	32	of	of	ADP
taxlaw-2864	690	33	the	the	DET
taxlaw-2864	690	34	labor	labor	NOUN
taxlaw-2864	690	35	force	force	NOUN
taxlaw-2864	690	36	works	work	VERB
taxlaw-2864	690	37	for	for	ADP
taxlaw-2864	690	38	small	small	ADJ
taxlaw-2864	690	39	,	,	PUNCT
taxlaw-2864	690	40	medium	medium	ADJ
taxlaw-2864	690	41	,	,	PUNCT
taxlaw-2864	690	42	and	and	CCONJ
taxlaw-2864	690	43	large	large	ADJ
taxlaw-2864	690	44	enterprises	enterprise	NOUN
taxlaw-2864	690	45	.	.	PUNCT
taxlaw-2864	690	46	”	"	PUNCT
taxlaw-2864	690	47	)	)	PUNCT
taxlaw-2864	690	48	.	.	PUNCT
taxlaw-2864	691	1	178	178	NUM
taxlaw-2864	691	2	see	see	VERB
taxlaw-2864	691	3	alm	alm	NOUN
taxlaw-2864	691	4	&	&	CCONJ
taxlaw-2864	691	5	soled	sole	VERB
taxlaw-2864	691	6	,	,	PUNCT
taxlaw-2864	691	7	supra	supra	NOUN
taxlaw-2864	691	8	note	note	NOUN
taxlaw-2864	691	9	168	168	NUM
taxlaw-2864	691	10	,	,	PUNCT
taxlaw-2864	691	11	at	at	ADP
taxlaw-2864	691	12	543–48	543–48	PROPN
taxlaw-2864	691	13	(	(	PUNCT
taxlaw-2864	691	14	explaining	explain	VERB
taxlaw-2864	691	15	the	the	DET
taxlaw-2864	691	16	reasons	reason	NOUN
taxlaw-2864	691	17	large	large	ADJ
taxlaw-2864	691	18	-	-	PUNCT
taxlaw-2864	691	19	business	business	NOUN
taxlaw-2864	691	20	enterprises	enterprise	NOUN
taxlaw-2864	691	21	are	be	AUX
taxlaw-2864	691	22	apt	apt	ADJ
taxlaw-2864	691	23	to	to	PART
taxlaw-2864	691	24	be	be	AUX
taxlaw-2864	691	25	more	more	ADV
taxlaw-2864	691	26	compliant	compliant	ADJ
taxlaw-2864	691	27	than	than	ADP
taxlaw-2864	691	28	small	small	ADJ
taxlaw-2864	691	29	-	-	PUNCT
taxlaw-2864	691	30	business	business	NOUN
taxlaw-2864	691	31	enterprises	enterprise	NOUN
taxlaw-2864	691	32	)	)	PUNCT
taxlaw-2864	691	33	;	;	PUNCT
taxlaw-2864	691	34	u.s	u.s	PROPN
taxlaw-2864	691	35	.	.	PROPN
taxlaw-2864	691	36	gov’t	gov’t	PROPN
taxlaw-2864	691	37	accountability	accountability	NOUN
taxlaw-2864	691	38	office	office	NOUN
taxlaw-2864	691	39	,	,	PUNCT
taxlaw-2864	691	40	gao-07	gao-07	NOUN
taxlaw-2864	691	41	-	-	SYM
taxlaw-2864	691	42	1014	1014	NUM
taxlaw-2864	691	43	,	,	PUNCT
taxlaw-2864	691	44	tax	tax	NOUN
taxlaw-2864	691	45	gap	gap	NOUN
taxlaw-2864	691	46	:	:	PUNCT
taxlaw-2864	691	47	a	a	DET
taxlaw-2864	691	48	strategy	strategy	NOUN
taxlaw-2864	691	49	for	for	ADP
taxlaw-2864	691	50	reducing	reduce	VERB
taxlaw-2864	691	51	the	the	DET
taxlaw-2864	691	52	gap	gap	NOUN
taxlaw-2864	691	53	should	should	AUX
taxlaw-2864	691	54	include	include	VERB
taxlaw-2864	691	55	options	option	NOUN
taxlaw-2864	691	56	for	for	ADP
taxlaw-2864	691	57	addressing	address	VERB
taxlaw-2864	691	58	sole	sole	ADJ
taxlaw-2864	691	59	proprietor	proprietor	NOUN
taxlaw-2864	691	60	noncompliance	noncompliance	NOUN
taxlaw-2864	691	61	10	10	NUM
taxlaw-2864	691	62	(	(	PUNCT
taxlaw-2864	691	63	2007	2007	NUM
taxlaw-2864	691	64	)	)	PUNCT
taxlaw-2864	691	65	,	,	PUNCT
taxlaw-2864	691	66	https://www.gao.gov/assets/270/265399.pdf	https://www.gao.gov/assets/270/265399.pdf	VERB
taxlaw-2864	692	1	[	[	X
taxlaw-2864	692	2	https://perma.cc/854p-z6rr	https://perma.cc/854p-z6rr	X
taxlaw-2864	692	3	]	]	X
taxlaw-2864	692	4	(	(	PUNCT
taxlaw-2864	692	5	“	"	PUNCT
taxlaw-2864	692	6	[	[	X
taxlaw-2864	692	7	a]n	a]n	NOUN
taxlaw-2864	692	8	estimated	estimate	VERB
taxlaw-2864	692	9	70	70	NUM
taxlaw-2864	692	10	percent	percent	NOUN
taxlaw-2864	692	11	of	of	ADP
taxlaw-2864	692	12	schedule	schedule	NOUN
taxlaw-2864	692	13	c	c	NOUN
taxlaw-2864	692	14	filers	filer	NOUN
taxlaw-2864	692	15	in	in	ADP
taxlaw-2864	692	16	2001	2001	NUM
taxlaw-2864	692	17	(	(	PUNCT
taxlaw-2864	692	18	about	about	ADV
taxlaw-2864	692	19	12.9	12.9	NUM
taxlaw-2864	692	20	million	million	NUM
taxlaw-2864	692	21	)	)	PUNCT
taxlaw-2864	692	22	made	make	VERB
taxlaw-2864	692	23	an	an	DET
taxlaw-2864	692	24	error	error	NOUN
taxlaw-2864	692	25	when	when	SCONJ
taxlaw-2864	692	26	reporting	report	VERB
taxlaw-2864	692	27	net	net	ADJ
taxlaw-2864	692	28	business	business	NOUN
taxlaw-2864	692	29	income	income	NOUN
taxlaw-2864	692	30	(	(	PUNCT
taxlaw-2864	692	31	that	that	PRON
taxlaw-2864	692	32	is	is	ADV
taxlaw-2864	692	33	,	,	PUNCT
taxlaw-2864	692	34	net	net	ADJ
taxlaw-2864	692	35	profit	profit	NOUN
taxlaw-2864	692	36	or	or	CCONJ
taxlaw-2864	692	37	loss	loss	NOUN
taxlaw-2864	692	38	on	on	ADP
taxlaw-2864	692	39	line	line	NOUN
taxlaw-2864	692	40	31	31	NUM
taxlaw-2864	692	41	of	of	ADP
taxlaw-2864	692	42	schedule	schedule	NOUN
taxlaw-2864	692	43	c	c	NOUN
taxlaw-2864	692	44	)	)	PUNCT
taxlaw-2864	692	45	.	.	PUNCT
taxlaw-2864	693	1	most	most	ADJ
taxlaw-2864	693	2	of	of	ADP
taxlaw-2864	693	3	the	the	DET
taxlaw-2864	693	4	misreporting	misreporting	NOUN
taxlaw-2864	693	5	was	be	AUX
taxlaw-2864	693	6	underreporting	underreporte	VERB
taxlaw-2864	693	7	.	.	PUNCT
taxlaw-2864	693	8	.	.	PUNCT
taxlaw-2864	693	9	.	.	PUNCT
taxlaw-2864	693	10	.	.	PUNCT
taxlaw-2864	694	1	[	[	X
taxlaw-2864	694	2	a]n	a]n	NOUN
taxlaw-2864	694	3	estimated	estimate	VERB
taxlaw-2864	694	4	61	61	NUM
taxlaw-2864	694	5	percent	percent	NOUN
taxlaw-2864	694	6	of	of	ADP
taxlaw-2864	694	7	schedule	schedule	NOUN
taxlaw-2864	694	8	c	c	NOUN
taxlaw-2864	694	9	filers	filer	NOUN
taxlaw-2864	694	10	underreported	underreporte	VERB
taxlaw-2864	694	11	their	their	PRON
taxlaw-2864	694	12	net	net	ADJ
taxlaw-2864	694	13	income	income	NOUN
taxlaw-2864	694	14	and	and	CCONJ
taxlaw-2864	694	15	9	9	NUM
taxlaw-2864	694	16	percent	percent	NOUN
taxlaw-2864	694	17	overreported	overreporte	VERB
taxlaw-2864	694	18	.	.	PUNCT
taxlaw-2864	694	19	”	"	PUNCT
taxlaw-2864	694	20	)	)	PUNCT
taxlaw-2864	694	21	;	;	PUNCT
taxlaw-2864	694	22	kathleen	kathleen	PROPN
taxlaw-2864	694	23	delaney	delaney	PROPN
taxlaw-2864	694	24	thomas	thomas	PROPN
taxlaw-2864	694	25	,	,	PUNCT
taxlaw-2864	694	26	presumptive	presumptive	ADJ
taxlaw-2864	694	27	collection	collection	NOUN
taxlaw-2864	694	28	:	:	PUNCT
taxlaw-2864	694	29	a	a	DET
taxlaw-2864	694	30	prospect	prospect	NOUN
taxlaw-2864	694	31	theory	theory	NOUN
taxlaw-2864	694	32	approach	approach	NOUN
taxlaw-2864	694	33	to	to	ADP
taxlaw-2864	694	34	increasing	increase	VERB
taxlaw-2864	694	35	small	small	ADJ
taxlaw-2864	694	36	business	business	NOUN
taxlaw-2864	694	37	compliance	compliance	NOUN
taxlaw-2864	694	38	,	,	PUNCT
taxlaw-2864	694	39	67	67	NUM
taxlaw-2864	694	40	tax	tax	NOUN
taxlaw-2864	694	41	l.	l.	PROPN
taxlaw-2864	694	42	rev	rev	PROPN
taxlaw-2864	694	43	.	.	PROPN
taxlaw-2864	694	44	111	111	NUM
taxlaw-2864	694	45	,	,	PUNCT
taxlaw-2864	694	46	113	113	NUM
taxlaw-2864	694	47	(	(	PUNCT
taxlaw-2864	694	48	2013	2013	NUM
taxlaw-2864	694	49	)	)	PUNCT
taxlaw-2864	694	50	(	(	PUNCT
taxlaw-2864	694	51	“	"	PUNCT
taxlaw-2864	694	52	when	when	SCONJ
taxlaw-2864	694	53	combined	combine	VERB
taxlaw-2864	694	54	with	with	ADP
taxlaw-2864	694	55	under	under	ADV
taxlaw-2864	694	56	-	-	PUNCT
taxlaw-2864	694	57	reported	report	VERB
taxlaw-2864	694	58	self	self	NOUN
taxlaw-2864	694	59	-	-	PUNCT
taxlaw-2864	694	60	employment	employment	NOUN
taxlaw-2864	694	61	tax	tax	NOUN
taxlaw-2864	694	62	(	(	PUNCT
taxlaw-2864	694	63	$	$	SYM
taxlaw-2864	694	64	57	57	NUM
taxlaw-2864	694	65	billion	billion	NUM
taxlaw-2864	694	66	)	)	PUNCT
taxlaw-2864	694	67	,	,	PUNCT
taxlaw-2864	694	68	individual	individual	ADJ
taxlaw-2864	694	69	small	small	ADJ
taxlaw-2864	694	70	business	business	NOUN
taxlaw-2864	694	71	noncompliance	noncompliance	NOUN
taxlaw-2864	694	72	accounts	account	VERB
taxlaw-2864	694	73	for	for	ADP
taxlaw-2864	694	74	approximately	approximately	ADV
taxlaw-2864	694	75	$	$	SYM
taxlaw-2864	694	76	179	179	NUM
taxlaw-2864	694	77	billion	billion	NUM
taxlaw-2864	694	78	,	,	PUNCT
taxlaw-2864	694	79	or	or	CCONJ
taxlaw-2864	694	80	40	40	NUM
taxlaw-2864	694	81	%	%	NOUN
taxlaw-2864	694	82	of	of	ADP
taxlaw-2864	694	83	the	the	DET
taxlaw-2864	694	84	total	total	ADJ
taxlaw-2864	694	85	tax	tax	NOUN
taxlaw-2864	694	86	gap	gap	NOUN
taxlaw-2864	694	87	.	.	PUNCT
taxlaw-2864	694	88	”	"	PUNCT
taxlaw-2864	694	89	)	)	PUNCT
taxlaw-2864	694	90	.	.	PUNCT
taxlaw-2864	695	1	179	179	NUM
taxlaw-2864	695	2	i.r.c	i.r.c	NOUN
taxlaw-2864	695	3	.	.	PUNCT
taxlaw-2864	695	4	§	§	PROPN
taxlaw-2864	695	5	1(h	1(h	NUM
taxlaw-2864	695	6	)	)	PUNCT
taxlaw-2864	695	7	.	.	PUNCT
taxlaw-2864	696	1	180	180	NUM
taxlaw-2864	696	2	see	see	VERB
taxlaw-2864	696	3	,	,	PUNCT
taxlaw-2864	696	4	e.g.	e.g.	ADV
taxlaw-2864	696	5	,	,	PUNCT
taxlaw-2864	696	6	cunningham	cunningham	PROPN
taxlaw-2864	696	7	&	&	CCONJ
taxlaw-2864	696	8	schenk	schenk	PROPN
taxlaw-2864	696	9	,	,	PUNCT
taxlaw-2864	696	10	supra	supra	PROPN
taxlaw-2864	696	11	note	note	NOUN
taxlaw-2864	696	12	,	,	PUNCT
taxlaw-2864	696	13	at	at	ADP
taxlaw-2864	696	14	320	320	NUM
taxlaw-2864	696	15	(	(	PUNCT
taxlaw-2864	696	16	“	"	PUNCT
taxlaw-2864	696	17	nevertheless	nevertheless	ADV
taxlaw-2864	696	18	,	,	PUNCT
taxlaw-2864	696	19	a	a	DET
taxlaw-2864	696	20	capital	capital	NOUN
taxlaw-2864	696	21	gains	gain	NOUN
taxlaw-2864	696	22	preference	preference	NOUN
taxlaw-2864	696	23	continues	continue	VERB
taxlaw-2864	696	24	to	to	PART
taxlaw-2864	696	25	garner	garner	VERB
taxlaw-2864	696	26	much	much	ADJ
taxlaw-2864	696	27	support	support	NOUN
taxlaw-2864	696	28	in	in	ADP
taxlaw-2864	696	29	political	political	ADJ
taxlaw-2864	696	30	circles	circle	NOUN
taxlaw-2864	696	31	”	"	PUNCT
taxlaw-2864	696	32	)	)	PUNCT
taxlaw-2864	696	33	;	;	PUNCT
taxlaw-2864	696	34	constantine	constantine	PROPN
taxlaw-2864	696	35	n.	n.	PROPN
taxlaw-2864	696	36	katsoris	katsoris	PROPN
taxlaw-2864	696	37	,	,	PUNCT
taxlaw-2864	696	38	in	in	ADP
taxlaw-2864	696	39	defense	defense	NOUN
taxlaw-2864	696	40	of	of	ADP
taxlaw-2864	696	41	capital	capital	NOUN
taxlaw-2864	696	42	gains	gain	NOUN
taxlaw-2864	696	43	,	,	PUNCT
taxlaw-2864	696	44	42	42	NUM
taxlaw-2864	696	45	fordham	fordham	PROPN
taxlaw-2864	696	46	l.	l.	PROPN
taxlaw-2864	696	47	rev	rev	PROPN
taxlaw-2864	696	48	.	.	PROPN
taxlaw-2864	696	49	1	1	NUM
taxlaw-2864	696	50	,	,	PUNCT
taxlaw-2864	696	51	3	3	NUM
taxlaw-2864	696	52	(	(	PUNCT
taxlaw-2864	696	53	1973	1973	NUM
taxlaw-2864	696	54	)	)	PUNCT
taxlaw-2864	696	55	(	(	PUNCT
taxlaw-2864	696	56	“	"	PUNCT
taxlaw-2864	696	57	in	in	ADP
taxlaw-2864	696	58	the	the	DET
taxlaw-2864	696	59	forefront	forefront	NOUN
taxlaw-2864	696	60	of	of	ADP
taxlaw-2864	696	61	many	many	ADJ
taxlaw-2864	696	62	tax	tax	NOUN
taxlaw-2864	696	63	reform	reform	NOUN
taxlaw-2864	696	64	proposals	proposal	NOUN
taxlaw-2864	696	65	is	be	AUX
taxlaw-2864	696	66	the	the	DET
taxlaw-2864	696	67	alteration	alteration	NOUN
taxlaw-2864	696	68	and/or	and/or	CCONJ
taxlaw-2864	696	69	elimination	elimination	NOUN
taxlaw-2864	696	70	of	of	ADP
taxlaw-2864	696	71	the	the	DET
taxlaw-2864	696	72	present	present	ADJ
taxlaw-2864	696	73	treatment	treatment	NOUN
taxlaw-2864	696	74	of	of	ADP
taxlaw-2864	696	75	capital	capital	NOUN
taxlaw-2864	696	76	gains	gain	NOUN
taxlaw-2864	696	77	.	.	PUNCT
taxlaw-2864	696	78	”	"	PUNCT
taxlaw-2864	696	79	)	)	PUNCT
taxlaw-2864	696	80	;	;	PUNCT
taxlaw-2864	696	81	daniel	daniel	PROPN
taxlaw-2864	696	82	halperin	halperin	PROPN
taxlaw-2864	696	83	,	,	PUNCT
taxlaw-2864	696	84	commentary	commentary	NOUN
taxlaw-2864	696	85	,	,	PUNCT
taxlaw-2864	696	86	a	a	DET
taxlaw-2864	696	87	capital	capital	NOUN
taxlaw-2864	696	88	gains	gain	NOUN
taxlaw-2864	696	89	preference	preference	NOUN
taxlaw-2864	696	90	is	be	AUX
taxlaw-2864	696	91	not	not	PART
taxlaw-2864	696	92	even	even	ADV
taxlaw-2864	696	93	a	a	DET
taxlaw-2864	696	94	second	second	ADV
taxlaw-2864	696	95	-	-	PUNCT
taxlaw-2864	696	96	best	good	ADJ
taxlaw-2864	696	97	solution	solution	NOUN
taxlaw-2864	696	98	,	,	PUNCT
taxlaw-2864	696	99	48	48	NUM
taxlaw-2864	696	100	tax	tax	NOUN
taxlaw-2864	696	101	l.	l.	PROPN
taxlaw-2864	696	102	rev	rev	PROPN
taxlaw-2864	696	103	.	.	PROPN
taxlaw-2864	697	1	381	381	NUM
taxlaw-2864	697	2	(	(	PUNCT
taxlaw-2864	697	3	1993	1993	NUM
taxlaw-2864	697	4	)	)	PUNCT
taxlaw-2864	697	5	;	;	PUNCT
taxlaw-2864	698	1	daniel	daniel	PROPN
taxlaw-2864	698	2	n.	n.	PROPN
taxlaw-2864	698	3	shaviro	shaviro	PROPN
taxlaw-2864	698	4	,	,	PUNCT
taxlaw-2864	698	5	commentary	commentary	NOUN
taxlaw-2864	698	6	,	,	PUNCT
taxlaw-2864	698	7	uneasiness	uneasiness	NOUN
taxlaw-2864	698	8	and	and	CCONJ
taxlaw-2864	698	9	capital	capital	NOUN
taxlaw-2864	698	10	gains	gain	NOUN
taxlaw-2864	698	11	,	,	PUNCT
taxlaw-2864	698	12	48	48	NUM
taxlaw-2864	698	13	tax	tax	NOUN
taxlaw-2864	698	14	l.	l.	PROPN
taxlaw-2864	698	15	rev	rev	PROPN
taxlaw-2864	698	16	.	.	PROPN
taxlaw-2864	698	17	393	393	NUM
taxlaw-2864	698	18	(	(	PUNCT
taxlaw-2864	698	19	1993	1993	NUM
taxlaw-2864	698	20	)	)	PUNCT
taxlaw-2864	698	21	.	.	PUNCT
taxlaw-2864	699	1	181	181	NUM
taxlaw-2864	699	2	david	david	PROPN
taxlaw-2864	699	3	f.	f.	PROPN
taxlaw-2864	699	4	bradford	bradford	PROPN
taxlaw-2864	699	5	,	,	PUNCT
taxlaw-2864	699	6	untangling	untangle	VERB
taxlaw-2864	699	7	the	the	DET
taxlaw-2864	699	8	income	income	NOUN
taxlaw-2864	699	9	tax	tax	NOUN
taxlaw-2864	699	10	46–51	46–51	NUM
taxlaw-2864	699	11	(	(	PUNCT
taxlaw-2864	699	12	harvard	harvard	PROPN
taxlaw-2864	699	13	univ	univ	PROPN
taxlaw-2864	699	14	.	.	PUNCT
taxlaw-2864	700	1	press	press	PROPN
taxlaw-2864	700	2	1999	1999	NUM
taxlaw-2864	700	3	)	)	PUNCT
taxlaw-2864	700	4	.	.	PUNCT
taxlaw-2864	701	1	182	182	NUM
taxlaw-2864	701	2	see	see	VERB
taxlaw-2864	701	3	supra	supra	PROPN
taxlaw-2864	701	4	notes	note	VERB
taxlaw-2864	701	5	21–22	21–22	NUM
taxlaw-2864	701	6	and	and	CCONJ
taxlaw-2864	701	7	accompanying	accompany	VERB
taxlaw-2864	701	8	text	text	NOUN
taxlaw-2864	701	9	.	.	PUNCT
taxlaw-2864	702	1	183	183	NUM
taxlaw-2864	702	2	see	see	VERB
taxlaw-2864	702	3	supra	supra	PROPN
taxlaw-2864	702	4	notes	note	VERB
taxlaw-2864	702	5	121	121	NUM
taxlaw-2864	702	6	-	-	SYM
taxlaw-2864	702	7	122	122	NUM
taxlaw-2864	702	8	and	and	CCONJ
taxlaw-2864	702	9	accompanying	accompany	VERB
taxlaw-2864	702	10	text	text	NOUN
taxlaw-2864	702	11	.	.	PUNCT
taxlaw-2864	703	1	184	184	NUM
taxlaw-2864	703	2	i.r.c	i.r.c	NOUN
taxlaw-2864	703	3	.	.	PUNCT
taxlaw-2864	704	1	§	§	PROPN
taxlaw-2864	704	2	61(a	61(a	NUM
taxlaw-2864	704	3	)	)	PUNCT
taxlaw-2864	704	4	.	.	PUNCT
taxlaw-2864	705	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0104712550&pubnum=1247&originatingdoc=i160bf8e14b2811db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0104712550&pubnum=1247&originatingdoc=i160bf8e14b2811db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2864	705	2	)	)	PUNCT
taxlaw-2864	706	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0104712550&pubnum=1247&originatingdoc=i160bf8e14b2811db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0104712550&pubnum=1247&originatingdoc=i160bf8e14b2811db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2864	706	2	)	)	PUNCT
taxlaw-2864	706	3	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0104712551&pubnum=1247&originatingdoc=i160bf8e14b2811db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0104712551&pubnum=1247&originatingdoc=i160bf8e14b2811db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2864	706	4	)	)	PUNCT
taxlaw-2864	706	5	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0104712551&pubnum=1247&originatingdoc=i160bf8e14b2811db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0104712551&pubnum=1247&originatingdoc=i160bf8e14b2811db99a18fc28eb0d9ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2864	706	6	)	)	PUNCT
taxlaw-2864	706	7	30	30	NUM
taxlaw-2864	707	1	[	[	X
taxlaw-2864	707	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	707	3	columbia	columbia	PROPN
taxlaw-2864	707	4	journal	journal	PROPN
taxlaw-2864	707	5	of	of	ADP
taxlaw-2864	707	6	tax	tax	NOUN
taxlaw-2864	707	7	law	law	NOUN
taxlaw-2864	707	8	gains	gain	NOUN
taxlaw-2864	707	9	and	and	CCONJ
taxlaw-2864	707	10	ordinary	ordinary	ADJ
taxlaw-2864	707	11	income	income	NOUN
taxlaw-2864	707	12	is	be	AUX
taxlaw-2864	707	13	becoming	become	VERB
taxlaw-2864	707	14	increasingly	increasingly	ADV
taxlaw-2864	707	15	difficult	difficult	ADJ
taxlaw-2864	707	16	to	to	PART
taxlaw-2864	707	17	draw.185	draw.185	VERB
taxlaw-2864	707	18	many	many	ADJ
taxlaw-2864	707	19	taxpayers	taxpayer	NOUN
taxlaw-2864	707	20	earning	earn	VERB
taxlaw-2864	707	21	capital	capital	NOUN
taxlaw-2864	707	22	gains	gain	NOUN
taxlaw-2864	707	23	conduct	conduct	NOUN
taxlaw-2864	707	24	business	business	NOUN
taxlaw-2864	707	25	via	via	ADP
taxlaw-2864	707	26	pass	pass	VERB
taxlaw-2864	707	27	-	-	PUNCT
taxlaw-2864	707	28	through	through	ADP
taxlaw-2864	707	29	entities	entity	NOUN
taxlaw-2864	707	30	the	the	DET
taxlaw-2864	707	31	likes	like	NOUN
taxlaw-2864	707	32	of	of	ADP
taxlaw-2864	707	33	which	which	PRON
taxlaw-2864	707	34	were	be	AUX
taxlaw-2864	707	35	nonexistent	nonexistent	ADJ
taxlaw-2864	707	36	at	at	ADP
taxlaw-2864	707	37	the	the	DET
taxlaw-2864	707	38	point	point	NOUN
taxlaw-2864	707	39	in	in	ADP
taxlaw-2864	707	40	time	time	NOUN
taxlaw-2864	707	41	when	when	SCONJ
taxlaw-2864	707	42	the	the	DET
taxlaw-2864	707	43	capital	capital	NOUN
taxlaw-2864	707	44	gains	gain	NOUN
taxlaw-2864	707	45	preference	preference	NOUN
taxlaw-2864	707	46	originated	originate	VERB
taxlaw-2864	707	47	.	.	PUNCT
taxlaw-2864	708	1	whereas	whereas	SCONJ
taxlaw-2864	708	2	a	a	DET
taxlaw-2864	708	3	century	century	NOUN
taxlaw-2864	708	4	ago	ago	ADV
taxlaw-2864	708	5	policy	policy	NOUN
taxlaw-2864	708	6	makers	maker	NOUN
taxlaw-2864	708	7	could	could	AUX
taxlaw-2864	708	8	easily	easily	ADV
taxlaw-2864	708	9	distinguish	distinguish	VERB
taxlaw-2864	708	10	between	between	ADP
taxlaw-2864	708	11	gains	gain	NOUN
taxlaw-2864	708	12	from	from	ADP
taxlaw-2864	708	13	a	a	DET
taxlaw-2864	708	14	sale	sale	NOUN
taxlaw-2864	708	15	of	of	ADP
taxlaw-2864	708	16	stock	stock	NOUN
taxlaw-2864	708	17	held	hold	VERB
taxlaw-2864	708	18	in	in	ADP
taxlaw-2864	708	19	an	an	DET
taxlaw-2864	708	20	investment	investment	NOUN
taxlaw-2864	708	21	portfolio	portfolio	NOUN
taxlaw-2864	708	22	and	and	CCONJ
taxlaw-2864	708	23	income	income	NOUN
taxlaw-2864	708	24	derived	derive	VERB
taxlaw-2864	708	25	from	from	ADP
taxlaw-2864	708	26	a	a	DET
taxlaw-2864	708	27	plumbing	plumbing	NOUN
taxlaw-2864	708	28	business	business	NOUN
taxlaw-2864	708	29	,	,	PUNCT
taxlaw-2864	708	30	nowadays	nowadays	ADV
taxlaw-2864	708	31	there	there	PRON
taxlaw-2864	708	32	are	be	VERB
taxlaw-2864	708	33	many	many	ADJ
taxlaw-2864	708	34	gray	gray	ADJ
taxlaw-2864	708	35	areas	area	NOUN
taxlaw-2864	708	36	.	.	PUNCT
taxlaw-2864	709	1	a	a	DET
taxlaw-2864	709	2	taxpayer	taxpayer	NOUN
taxlaw-2864	709	3	conducting	conduct	VERB
taxlaw-2864	709	4	business	business	NOUN
taxlaw-2864	709	5	through	through	ADP
taxlaw-2864	709	6	an	an	DET
taxlaw-2864	709	7	entity	entity	NOUN
taxlaw-2864	709	8	may	may	AUX
taxlaw-2864	709	9	derive	derive	VERB
taxlaw-2864	709	10	some	some	DET
taxlaw-2864	709	11	income	income	NOUN
taxlaw-2864	709	12	from	from	ADP
taxlaw-2864	709	13	his	his	PRON
taxlaw-2864	709	14	labor	labor	NOUN
taxlaw-2864	709	15	and	and	CCONJ
taxlaw-2864	709	16	other	other	ADJ
taxlaw-2864	709	17	income	income	NOUN
taxlaw-2864	709	18	that	that	PRON
taxlaw-2864	709	19	represents	represent	VERB
taxlaw-2864	709	20	true	true	ADJ
taxlaw-2864	709	21	“	"	PUNCT
taxlaw-2864	709	22	profit	profit	NOUN
taxlaw-2864	709	23	”	"	PUNCT
taxlaw-2864	709	24	of	of	ADP
taxlaw-2864	709	25	the	the	DET
taxlaw-2864	709	26	business	business	NOUN
taxlaw-2864	709	27	.	.	PUNCT
taxlaw-2864	710	1	because	because	SCONJ
taxlaw-2864	710	2	of	of	ADP
taxlaw-2864	710	3	the	the	DET
taxlaw-2864	710	4	favorable	favorable	ADJ
taxlaw-2864	710	5	tax	tax	NOUN
taxlaw-2864	710	6	rules	rule	NOUN
taxlaw-2864	710	7	afforded	afford	VERB
taxlaw-2864	710	8	to	to	ADP
taxlaw-2864	710	9	nonlabor	nonlabor	PROPN
taxlaw-2864	710	10	income	income	PROPN
taxlaw-2864	710	11	,	,	PUNCT
taxlaw-2864	710	12	there	there	PRON
taxlaw-2864	710	13	is	be	VERB
taxlaw-2864	710	14	a	a	DET
taxlaw-2864	710	15	powerful	powerful	ADJ
taxlaw-2864	710	16	incentive	incentive	NOUN
taxlaw-2864	710	17	for	for	SCONJ
taxlaw-2864	710	18	taxpayers	taxpayer	NOUN
taxlaw-2864	710	19	to	to	PART
taxlaw-2864	710	20	characterize	characterize	VERB
taxlaw-2864	710	21	as	as	ADV
taxlaw-2864	710	22	much	much	ADJ
taxlaw-2864	710	23	income	income	NOUN
taxlaw-2864	710	24	as	as	ADP
taxlaw-2864	710	25	possible	possible	ADJ
taxlaw-2864	710	26	as	as	SCONJ
taxlaw-2864	710	27	derived	derive	VERB
taxlaw-2864	710	28	from	from	ADP
taxlaw-2864	710	29	profits,186	profits,186	PROPN
taxlaw-2864	710	30	for	for	ADP
taxlaw-2864	710	31	example	example	NOUN
taxlaw-2864	710	32	,	,	PUNCT
taxlaw-2864	710	33	by	by	ADP
taxlaw-2864	710	34	characterizing	characterize	VERB
taxlaw-2864	710	35	earnings	earning	NOUN
taxlaw-2864	710	36	as	as	ADP
taxlaw-2864	710	37	dividends	dividend	NOUN
taxlaw-2864	710	38	instead	instead	ADV
taxlaw-2864	710	39	of	of	ADP
taxlaw-2864	710	40	wages.187	wages.187	NOUN
taxlaw-2864	710	41	this	this	DET
taxlaw-2864	710	42	incentive	incentive	NOUN
taxlaw-2864	710	43	to	to	PART
taxlaw-2864	710	44	essentially	essentially	ADV
taxlaw-2864	710	45	convert	convert	VERB
taxlaw-2864	710	46	labor	labor	NOUN
taxlaw-2864	710	47	income	income	NOUN
taxlaw-2864	710	48	into	into	ADP
taxlaw-2864	710	49	capital	capital	NOUN
taxlaw-2864	710	50	income	income	NOUN
taxlaw-2864	710	51	likely	likely	ADV
taxlaw-2864	710	52	causes	cause	VERB
taxlaw-2864	710	53	noncompliance	noncompliance	NOUN
taxlaw-2864	710	54	with	with	ADP
taxlaw-2864	710	55	the	the	DET
taxlaw-2864	710	56	tax	tax	NOUN
taxlaw-2864	710	57	laws,188	laws,188	ADJ
taxlaw-2864	710	58	encourages	encourage	VERB
taxlaw-2864	710	59	socially	socially	ADV
taxlaw-2864	710	60	wasteful	wasteful	ADJ
taxlaw-2864	710	61	tax	tax	NOUN
taxlaw-2864	710	62	planning,189	planning,189	NOUN
taxlaw-2864	710	63	and	and	CCONJ
taxlaw-2864	710	64	imposes	impose	VERB
taxlaw-2864	710	65	increased	increase	VERB
taxlaw-2864	710	66	enforcement	enforcement	NOUN
taxlaw-2864	710	67	costs	cost	NOUN
taxlaw-2864	710	68	on	on	ADP
taxlaw-2864	710	69	the	the	DET
taxlaw-2864	710	70	irs.190	irs.190	NOUN
taxlaw-2864	710	71	taxing	tax	VERB
taxlaw-2864	710	72	capital	capital	NOUN
taxlaw-2864	710	73	and	and	CCONJ
taxlaw-2864	710	74	labor	labor	NOUN
taxlaw-2864	710	75	alike	alike	ADV
taxlaw-2864	710	76	would	would	AUX
taxlaw-2864	710	77	eliminate	eliminate	VERB
taxlaw-2864	710	78	the	the	DET
taxlaw-2864	710	79	inefficiencies	inefficiency	NOUN
taxlaw-2864	710	80	associated	associate	VERB
taxlaw-2864	710	81	with	with	ADP
taxlaw-2864	710	82	separating	separate	VERB
taxlaw-2864	710	83	income	income	NOUN
taxlaw-2864	710	84	streams	stream	NOUN
taxlaw-2864	710	85	into	into	ADP
taxlaw-2864	710	86	multiple	multiple	ADJ
taxlaw-2864	710	87	baskets	basket	NOUN
taxlaw-2864	710	88	.	.	PUNCT
taxlaw-2864	711	1	further	far	ADV
taxlaw-2864	711	2	,	,	PUNCT
taxlaw-2864	711	3	much	much	ADJ
taxlaw-2864	711	4	of	of	ADP
taxlaw-2864	711	5	today	today	NOUN
taxlaw-2864	711	6	’s	’s	PART
taxlaw-2864	711	7	capital	capital	NOUN
taxlaw-2864	711	8	gains	gain	NOUN
taxlaw-2864	711	9	income	income	NOUN
taxlaw-2864	711	10	is	be	AUX
taxlaw-2864	711	11	not	not	PART
taxlaw-2864	711	12	derived	derive	VERB
taxlaw-2864	711	13	from	from	ADP
taxlaw-2864	711	14	earnings	earning	NOUN
taxlaw-2864	711	15	on	on	ADP
taxlaw-2864	711	16	investment	investment	NOUN
taxlaw-2864	711	17	portfolios	portfolio	NOUN
taxlaw-2864	711	18	.	.	PUNCT
taxlaw-2864	712	1	instead	instead	ADV
taxlaw-2864	712	2	,	,	PUNCT
taxlaw-2864	712	3	as	as	SCONJ
taxlaw-2864	712	4	pointed	point	VERB
taxlaw-2864	712	5	out	out	ADP
taxlaw-2864	712	6	by	by	ADP
taxlaw-2864	712	7	tax	tax	NOUN
taxlaw-2864	712	8	professor	professor	NOUN
taxlaw-2864	712	9	victor	victor	PROPN
taxlaw-2864	712	10	fleischer	fleischer	PROPN
taxlaw-2864	712	11	,	,	PUNCT
taxlaw-2864	712	12	a	a	DET
taxlaw-2864	712	13	large	large	ADJ
taxlaw-2864	712	14	portion	portion	NOUN
taxlaw-2864	712	15	of	of	ADP
taxlaw-2864	712	16	capital	capital	NOUN
taxlaw-2864	712	17	gains	gain	NOUN
taxlaw-2864	712	18	originates	originate	NOUN
taxlaw-2864	712	19	from	from	ADP
taxlaw-2864	712	20	so	so	ADV
taxlaw-2864	712	21	-	-	PUNCT
taxlaw-2864	712	22	called	call	VERB
taxlaw-2864	712	23	carried	carried	ADJ
taxlaw-2864	712	24	interest	interest	NOUN
taxlaw-2864	712	25	—	—	PUNCT
taxlaw-2864	712	26	this	this	PRON
taxlaw-2864	712	27	is	be	AUX
taxlaw-2864	712	28	income	income	NOUN
taxlaw-2864	712	29	earned	earn	VERB
taxlaw-2864	712	30	by	by	ADP
taxlaw-2864	712	31	skilled	skilled	ADJ
taxlaw-2864	712	32	fund	fund	NOUN
taxlaw-2864	712	33	managers	manager	NOUN
taxlaw-2864	712	34	for	for	ADP
taxlaw-2864	712	35	their	their	PRON
taxlaw-2864	712	36	185	185	NUM
taxlaw-2864	712	37	victor	victor	NOUN
taxlaw-2864	712	38	fleischer	fleischer	NOUN
taxlaw-2864	712	39	,	,	PUNCT
taxlaw-2864	712	40	taxing	tax	VERB
taxlaw-2864	712	41	alpha	alpha	NOUN
taxlaw-2864	712	42	:	:	PUNCT
taxlaw-2864	712	43	labor	labor	NOUN
taxlaw-2864	712	44	is	be	AUX
taxlaw-2864	712	45	the	the	DET
taxlaw-2864	712	46	new	new	ADJ
taxlaw-2864	712	47	capital	capital	NOUN
taxlaw-2864	712	48	(	(	PUNCT
taxlaw-2864	712	49	nov	nov	PROPN
taxlaw-2864	712	50	.	.	PROPN
taxlaw-2864	712	51	19	19	NUM
taxlaw-2864	712	52	,	,	PUNCT
taxlaw-2864	712	53	2015	2015	NUM
taxlaw-2864	712	54	)	)	PUNCT
taxlaw-2864	712	55	(	(	PUNCT
taxlaw-2864	712	56	unpublished	unpublished	ADJ
taxlaw-2864	712	57	manuscript	manuscript	NOUN
taxlaw-2864	712	58	)	)	PUNCT
taxlaw-2864	712	59	,	,	PUNCT
taxlaw-2864	712	60	https://ostromworkshop.indiana.edu/pdf/seriespapers/2015f_c/fleischerpaper.pdf	https://ostromworkshop.indiana.edu/pdf/seriespapers/2015f_c/fleischerpaper.pdf	X
taxlaw-2864	712	61	[	[	X
taxlaw-2864	712	62	https://perma.cc/u8mz-wv7k	https://perma.cc/u8mz-wv7k	NOUN
taxlaw-2864	712	63	]	]	X
taxlaw-2864	712	64	;	;	PUNCT
taxlaw-2864	712	65	thomas	thomas	PROPN
taxlaw-2864	712	66	piketty	piketty	PROPN
taxlaw-2864	712	67	,	,	PUNCT
taxlaw-2864	712	68	emmanuel	emmanuel	PROPN
taxlaw-2864	712	69	saez	saez	PROPN
taxlaw-2864	712	70	&	&	CCONJ
taxlaw-2864	712	71	gabriel	gabriel	PROPN
taxlaw-2864	712	72	zucman	zucman	PROPN
taxlaw-2864	712	73	,	,	PUNCT
taxlaw-2864	712	74	rethinking	rethink	VERB
taxlaw-2864	712	75	capital	capital	NOUN
taxlaw-2864	712	76	and	and	CCONJ
taxlaw-2864	712	77	wealth	wealth	NOUN
taxlaw-2864	712	78	taxation	taxation	NOUN
taxlaw-2864	712	79	2	2	NUM
taxlaw-2864	712	80	(	(	PUNCT
taxlaw-2864	712	81	sept	sept	PROPN
taxlaw-2864	712	82	.	.	PROPN
taxlaw-2864	712	83	17	17	NUM
taxlaw-2864	712	84	,	,	PUNCT
taxlaw-2864	712	85	2013	2013	NUM
taxlaw-2864	712	86	)	)	PUNCT
taxlaw-2864	712	87	(	(	PUNCT
taxlaw-2864	712	88	unpublished	unpublished	ADJ
taxlaw-2864	712	89	manuscript	manuscript	NOUN
taxlaw-2864	712	90	)	)	PUNCT
taxlaw-2864	712	91	,	,	PUNCT
taxlaw-2864	712	92	http://piketty.pse.ens.fr/files/pikettysaez2014rkt.pdf	http://piketty.pse.ens.fr/files/pikettysaez2014rkt.pdf	NOUN
taxlaw-2864	712	93	[	[	X
taxlaw-2864	712	94	https://perma.cc/mw8s-uede	https://perma.cc/mw8s-uede	X
taxlaw-2864	712	95	]	]	X
taxlaw-2864	712	96	(	(	PUNCT
taxlaw-2864	712	97	“	"	PUNCT
taxlaw-2864	712	98	in	in	ADP
taxlaw-2864	712	99	our	our	PRON
taxlaw-2864	712	100	view	view	NOUN
taxlaw-2864	712	101	,	,	PUNCT
taxlaw-2864	712	102	the	the	DET
taxlaw-2864	712	103	fuzziness	fuzziness	NOUN
taxlaw-2864	712	104	of	of	ADP
taxlaw-2864	712	105	the	the	DET
taxlaw-2864	712	106	capital	capital	NOUN
taxlaw-2864	712	107	vs.	vs.	ADP
taxlaw-2864	712	108	labor	labor	NOUN
taxlaw-2864	712	109	frontier	frontier	NOUN
taxlaw-2864	712	110	is	be	AUX
taxlaw-2864	712	111	the	the	DET
taxlaw-2864	712	112	simplest	simple	ADJ
taxlaw-2864	712	113	—	—	PUNCT
taxlaw-2864	712	114	and	and	CCONJ
taxlaw-2864	712	115	the	the	DET
taxlaw-2864	712	116	most	most	ADV
taxlaw-2864	712	117	compelling	compelling	ADJ
taxlaw-2864	712	118	—	—	PUNCT
taxlaw-2864	712	119	rationale	rationale	NOUN
taxlaw-2864	712	120	for	for	ADP
taxlaw-2864	712	121	a	a	DET
taxlaw-2864	712	122	comprehensive	comprehensive	ADJ
taxlaw-2864	712	123	income	income	NOUN
taxlaw-2864	712	124	tax	tax	NOUN
taxlaw-2864	712	125	(	(	PUNCT
taxlaw-2864	712	126	i.e.	i.e.	X
taxlaw-2864	712	127	an	an	DET
taxlaw-2864	712	128	income	income	NOUN
taxlaw-2864	712	129	tax	tax	NOUN
taxlaw-2864	712	130	treating	treat	VERB
taxlaw-2864	712	131	labor	labor	NOUN
taxlaw-2864	712	132	and	and	CCONJ
taxlaw-2864	712	133	capital	capital	NOUN
taxlaw-2864	712	134	income	income	NOUN
taxlaw-2864	712	135	flows	flow	VERB
taxlaw-2864	712	136	alike	alike	ADV
taxlaw-2864	712	137	)	)	PUNCT
taxlaw-2864	712	138	.	.	PUNCT
taxlaw-2864	712	139	.	.	PUNCT
taxlaw-2864	712	140	.	.	PUNCT
taxlaw-2864	712	141	.	.	PUNCT
taxlaw-2864	712	142	”	"	PUNCT
taxlaw-2864	712	143	)	)	PUNCT
taxlaw-2864	712	144	.	.	PUNCT
taxlaw-2864	713	1	186	186	NUM
taxlaw-2864	713	2	some	some	DET
taxlaw-2864	713	3	commentators	commentator	NOUN
taxlaw-2864	713	4	have	have	AUX
taxlaw-2864	713	5	advocated	advocate	VERB
taxlaw-2864	713	6	for	for	ADP
taxlaw-2864	713	7	a	a	DET
taxlaw-2864	713	8	rule	rule	NOUN
taxlaw-2864	713	9	that	that	PRON
taxlaw-2864	713	10	would	would	AUX
taxlaw-2864	713	11	impose	impose	VERB
taxlaw-2864	713	12	a	a	DET
taxlaw-2864	713	13	fixed	fix	VERB
taxlaw-2864	713	14	rate	rate	NOUN
taxlaw-2864	713	15	of	of	ADP
taxlaw-2864	713	16	return	return	NOUN
taxlaw-2864	713	17	on	on	ADP
taxlaw-2864	713	18	capital	capital	NOUN
taxlaw-2864	713	19	to	to	PART
taxlaw-2864	713	20	eliminate	eliminate	VERB
taxlaw-2864	713	21	the	the	DET
taxlaw-2864	713	22	need	need	NOUN
taxlaw-2864	713	23	to	to	PART
taxlaw-2864	713	24	distinguish	distinguish	VERB
taxlaw-2864	713	25	between	between	ADP
taxlaw-2864	713	26	labor	labor	NOUN
taxlaw-2864	713	27	and	and	CCONJ
taxlaw-2864	713	28	capital	capital	NOUN
taxlaw-2864	713	29	.	.	PUNCT
taxlaw-2864	714	1	see	see	VERB
taxlaw-2864	714	2	,	,	PUNCT
taxlaw-2864	714	3	e.g.	e.g.	ADV
taxlaw-2864	714	4	,	,	PUNCT
taxlaw-2864	714	5	edward	edward	PROPN
taxlaw-2864	714	6	d.	d.	PROPN
taxlaw-2864	714	7	kleinbard	kleinbard	PROPN
taxlaw-2864	714	8	,	,	PUNCT
taxlaw-2864	714	9	capital	capital	NOUN
taxlaw-2864	714	10	taxation	taxation	NOUN
taxlaw-2864	714	11	in	in	ADP
taxlaw-2864	714	12	an	an	DET
taxlaw-2864	714	13	age	age	NOUN
taxlaw-2864	714	14	of	of	ADP
taxlaw-2864	714	15	inequality	inequality	NOUN
taxlaw-2864	714	16	,	,	PUNCT
taxlaw-2864	714	17	90	90	NUM
taxlaw-2864	714	18	s.	s.	PROPN
taxlaw-2864	714	19	cal	cal	PROPN
taxlaw-2864	714	20	.	.	PUNCT
taxlaw-2864	715	1	l.	l.	PROPN
taxlaw-2864	715	2	rev	rev	PROPN
taxlaw-2864	715	3	.	.	PROPN
taxlaw-2864	715	4	593	593	NUM
taxlaw-2864	715	5	,	,	PUNCT
taxlaw-2864	715	6	601	601	NUM
taxlaw-2864	715	7	(	(	PUNCT
taxlaw-2864	715	8	2017	2017	NUM
taxlaw-2864	715	9	)	)	PUNCT
taxlaw-2864	715	10	(	(	PUNCT
taxlaw-2864	715	11	“	"	PUNCT
taxlaw-2864	715	12	[	[	X
taxlaw-2864	715	13	a	a	DET
taxlaw-2864	715	14	dual	dual	ADJ
taxlaw-2864	715	15	income	income	NOUN
taxlaw-2864	715	16	tax	tax	NOUN
taxlaw-2864	715	17	structure	structure	NOUN
taxlaw-2864	715	18	]	]	PUNCT
taxlaw-2864	715	19	requires	require	VERB
taxlaw-2864	715	20	the	the	DET
taxlaw-2864	715	21	development	development	NOUN
taxlaw-2864	715	22	of	of	ADP
taxlaw-2864	715	23	a	a	DET
taxlaw-2864	715	24	new	new	ADJ
taxlaw-2864	715	25	tax	tax	NOUN
taxlaw-2864	715	26	tool	tool	NOUN
taxlaw-2864	715	27	,	,	PUNCT
taxlaw-2864	715	28	namely	namely	ADV
taxlaw-2864	715	29	a	a	DET
taxlaw-2864	715	30	‘	'	PUNCT
taxlaw-2864	715	31	labor	labor	NOUN
taxlaw-2864	715	32	-	-	PUNCT
taxlaw-2864	715	33	capital	capital	NOUN
taxlaw-2864	715	34	income	income	NOUN
taxlaw-2864	715	35	tax	tax	NOUN
taxlaw-2864	715	36	centrifuge	centrifuge	NOUN
taxlaw-2864	715	37	,	,	PUNCT
taxlaw-2864	715	38	’	'	PUNCT
taxlaw-2864	715	39	to	to	PART
taxlaw-2864	715	40	tease	tease	VERB
taxlaw-2864	715	41	apart	apart	ADP
taxlaw-2864	715	42	labor	labor	NOUN
taxlaw-2864	715	43	and	and	CCONJ
taxlaw-2864	715	44	capital	capital	NOUN
taxlaw-2864	715	45	income	income	NOUN
taxlaw-2864	715	46	when	when	SCONJ
taxlaw-2864	715	47	the	the	DET
taxlaw-2864	715	48	two	two	NUM
taxlaw-2864	715	49	are	be	AUX
taxlaw-2864	715	50	hopelessly	hopelessly	ADV
taxlaw-2864	715	51	intermingled	intermingle	VERB
taxlaw-2864	715	52	,	,	PUNCT
taxlaw-2864	715	53	as	as	ADP
taxlaw-2864	715	54	in	in	ADP
taxlaw-2864	715	55	the	the	DET
taxlaw-2864	715	56	case	case	NOUN
taxlaw-2864	715	57	of	of	ADP
taxlaw-2864	715	58	the	the	DET
taxlaw-2864	715	59	owner	owner	NOUN
taxlaw-2864	715	60	-	-	PUNCT
taxlaw-2864	715	61	entrepreneur	entrepreneur	NOUN
taxlaw-2864	715	62	of	of	ADP
taxlaw-2864	715	63	a	a	DET
taxlaw-2864	715	64	closely	closely	ADV
taxlaw-2864	715	65	held	hold	VERB
taxlaw-2864	715	66	business	business	NOUN
taxlaw-2864	715	67	.	.	PUNCT
taxlaw-2864	715	68	”	"	PUNCT
taxlaw-2864	715	69	)	)	PUNCT
taxlaw-2864	715	70	.	.	PUNCT
taxlaw-2864	716	1	187	187	NUM
taxlaw-2864	716	2	see	see	VERB
taxlaw-2864	716	3	,	,	PUNCT
taxlaw-2864	716	4	e.g.	e.g.	ADV
taxlaw-2864	716	5	,	,	PUNCT
taxlaw-2864	716	6	piketty	piketty	PROPN
taxlaw-2864	716	7	,	,	PUNCT
taxlaw-2864	716	8	saez	saez	PROPN
taxlaw-2864	716	9	&	&	CCONJ
taxlaw-2864	716	10	zucman	zucman	PROPN
taxlaw-2864	716	11	,	,	PUNCT
taxlaw-2864	716	12	supra	supra	PROPN
taxlaw-2864	716	13	note	note	NOUN
taxlaw-2864	716	14	185	185	NUM
taxlaw-2864	716	15	,	,	PUNCT
taxlaw-2864	716	16	at	at	ADP
taxlaw-2864	716	17	2	2	NUM
taxlaw-2864	716	18	(	(	PUNCT
taxlaw-2864	716	19	“	"	PUNCT
taxlaw-2864	716	20	typically	typically	ADV
taxlaw-2864	716	21	,	,	PUNCT
taxlaw-2864	716	22	self	self	NOUN
taxlaw-2864	716	23	-	-	PUNCT
taxlaw-2864	716	24	employed	employ	VERB
taxlaw-2864	716	25	individuals	individual	NOUN
taxlaw-2864	716	26	and	and	CCONJ
taxlaw-2864	716	27	business	business	NOUN
taxlaw-2864	716	28	owners	owner	NOUN
taxlaw-2864	716	29	can	can	AUX
taxlaw-2864	716	30	to	to	ADP
taxlaw-2864	716	31	a	a	DET
taxlaw-2864	716	32	large	large	ADJ
taxlaw-2864	716	33	extent	extent	NOUN
taxlaw-2864	716	34	decide	decide	VERB
taxlaw-2864	716	35	how	how	SCONJ
taxlaw-2864	716	36	much	much	ADJ
taxlaw-2864	716	37	they	they	PRON
taxlaw-2864	716	38	get	get	AUX
taxlaw-2864	716	39	paid	pay	VERB
taxlaw-2864	716	40	in	in	ADP
taxlaw-2864	716	41	wages	wage	NOUN
taxlaw-2864	716	42	and	and	CCONJ
taxlaw-2864	716	43	how	how	SCONJ
taxlaw-2864	716	44	much	much	ADV
taxlaw-2864	716	45	they	they	PRON
taxlaw-2864	716	46	receive	receive	VERB
taxlaw-2864	716	47	in	in	ADP
taxlaw-2864	716	48	dividends	dividend	NOUN
taxlaw-2864	716	49	.	.	PUNCT
taxlaw-2864	717	1	this	this	PRON
taxlaw-2864	717	2	also	also	ADV
taxlaw-2864	717	3	applies	apply	VERB
taxlaw-2864	717	4	to	to	ADP
taxlaw-2864	717	5	a	a	DET
taxlaw-2864	717	6	large	large	ADJ
taxlaw-2864	717	7	number	number	NOUN
taxlaw-2864	717	8	of	of	ADP
taxlaw-2864	717	9	corporate	corporate	ADJ
taxlaw-2864	717	10	executives	executive	NOUN
taxlaw-2864	717	11	.	.	PUNCT
taxlaw-2864	717	12	.	.	PUNCT
taxlaw-2864	717	13	.	.	PUNCT
taxlaw-2864	717	14	.	.	PUNCT
taxlaw-2864	717	15	”	"	PUNCT
taxlaw-2864	717	16	)	)	PUNCT
taxlaw-2864	717	17	.	.	PUNCT
taxlaw-2864	718	1	188	188	NUM
taxlaw-2864	718	2	for	for	ADP
taxlaw-2864	718	3	example	example	NOUN
taxlaw-2864	718	4	,	,	PUNCT
taxlaw-2864	718	5	while	while	SCONJ
taxlaw-2864	718	6	the	the	DET
taxlaw-2864	718	7	code	code	NOUN
taxlaw-2864	718	8	technically	technically	ADV
taxlaw-2864	718	9	prohibits	prohibit	VERB
taxlaw-2864	718	10	taxpayers	taxpayer	NOUN
taxlaw-2864	718	11	from	from	ADP
taxlaw-2864	718	12	paying	pay	VERB
taxlaw-2864	718	13	salaries	salary	NOUN
taxlaw-2864	718	14	that	that	PRON
taxlaw-2864	718	15	are	be	AUX
taxlaw-2864	718	16	unreasonable	unreasonable	ADJ
taxlaw-2864	718	17	,	,	PUNCT
taxlaw-2864	718	18	see	see	VERB
taxlaw-2864	718	19	i.r.c	i.r.c	NOUN
taxlaw-2864	718	20	.	.	PUNCT
taxlaw-2864	719	1	§	§	PROPN
taxlaw-2864	719	2	162(a)(1	162(a)(1	NUM
taxlaw-2864	719	3	)	)	PUNCT
taxlaw-2864	719	4	(	(	PUNCT
taxlaw-2864	719	5	permitting	permit	VERB
taxlaw-2864	719	6	a	a	DET
taxlaw-2864	719	7	deduction	deduction	NOUN
taxlaw-2864	719	8	for	for	ADP
taxlaw-2864	719	9	“	"	PUNCT
taxlaw-2864	719	10	a	a	DET
taxlaw-2864	719	11	reasonable	reasonable	ADJ
taxlaw-2864	719	12	allowance	allowance	NOUN
taxlaw-2864	719	13	for	for	ADP
taxlaw-2864	719	14	salaries	salary	NOUN
taxlaw-2864	719	15	or	or	CCONJ
taxlaw-2864	719	16	other	other	ADJ
taxlaw-2864	719	17	compensation	compensation	NOUN
taxlaw-2864	719	18	for	for	ADP
taxlaw-2864	719	19	personal	personal	ADJ
taxlaw-2864	719	20	services	service	NOUN
taxlaw-2864	719	21	actually	actually	ADV
taxlaw-2864	719	22	rendered	render	VERB
taxlaw-2864	719	23	”	"	PUNCT
taxlaw-2864	719	24	)	)	PUNCT
taxlaw-2864	719	25	,	,	PUNCT
taxlaw-2864	719	26	it	it	PRON
taxlaw-2864	719	27	does	do	VERB
taxlaw-2864	719	28	nothing	nothing	PRON
taxlaw-2864	719	29	to	to	PART
taxlaw-2864	719	30	prevent	prevent	VERB
taxlaw-2864	719	31	taxpayers	taxpayer	NOUN
taxlaw-2864	719	32	from	from	ADP
taxlaw-2864	719	33	paying	pay	VERB
taxlaw-2864	719	34	meager	meager	ADJ
taxlaw-2864	719	35	salaries	salary	NOUN
taxlaw-2864	719	36	to	to	PART
taxlaw-2864	719	37	elude	elude	VERB
taxlaw-2864	719	38	employment	employment	NOUN
taxlaw-2864	719	39	taxes	taxis	NOUN
taxlaw-2864	719	40	.	.	PUNCT
taxlaw-2864	720	1	see	see	VERB
taxlaw-2864	720	2	paul	paul	PROPN
taxlaw-2864	720	3	sullivan	sullivan	PROPN
taxlaw-2864	720	4	,	,	PUNCT
taxlaw-2864	720	5	the	the	DET
taxlaw-2864	720	6	advantages	advantage	NOUN
taxlaw-2864	720	7	and	and	CCONJ
taxlaw-2864	720	8	risks	risk	NOUN
taxlaw-2864	720	9	of	of	ADP
taxlaw-2864	720	10	gingrich	gingrich	PROPN
taxlaw-2864	720	11	’s	’s	PART
taxlaw-2864	720	12	tax	tax	NOUN
taxlaw-2864	720	13	strategy	strategy	NOUN
taxlaw-2864	720	14	,	,	PUNCT
taxlaw-2864	720	15	n.y	n.y	PROPN
taxlaw-2864	720	16	.	.	PROPN
taxlaw-2864	720	17	times	times	PROPN
taxlaw-2864	720	18	(	(	PUNCT
taxlaw-2864	720	19	feb	feb	PROPN
taxlaw-2864	720	20	.	.	PROPN
taxlaw-2864	720	21	3	3	NUM
taxlaw-2864	720	22	,	,	PUNCT
taxlaw-2864	720	23	2012	2012	NUM
taxlaw-2864	720	24	)	)	PUNCT
taxlaw-2864	720	25	,	,	PUNCT
taxlaw-2864	720	26	http://www.nytimes.com/2012/02/04/your-money/advantages-and-risks-of-gingrichs-scorporation.html?pagewanted=all&_r=0	http://www.nytimes.com/2012/02/04/your-money/advantages-and-risks-of-gingrichs-scorporation.html?pagewanted=all&_r=0	VERB
taxlaw-2864	720	27	[	[	X
taxlaw-2864	720	28	https://perma.cc/k3hu-q7hn	https://perma.cc/k3hu-q7hn	NOUN
taxlaw-2864	720	29	]	]	X
taxlaw-2864	720	30	(	(	PUNCT
taxlaw-2864	720	31	explaining	explain	VERB
taxlaw-2864	720	32	how	how	SCONJ
taxlaw-2864	720	33	newt	newt	PROPN
taxlaw-2864	720	34	gingrich	gingrich	PROPN
taxlaw-2864	720	35	and	and	CCONJ
taxlaw-2864	720	36	john	john	PROPN
taxlaw-2864	720	37	edwards	edwards	PROPN
taxlaw-2864	720	38	avoided	avoid	VERB
taxlaw-2864	720	39	paying	pay	VERB
taxlaw-2864	720	40	a	a	DET
taxlaw-2864	720	41	lot	lot	NOUN
taxlaw-2864	720	42	of	of	ADP
taxlaw-2864	720	43	taxes	taxis	NOUN
taxlaw-2864	720	44	by	by	ADP
taxlaw-2864	720	45	categorizing	categorize	VERB
taxlaw-2864	720	46	their	their	PRON
taxlaw-2864	720	47	labor	labor	NOUN
taxlaw-2864	720	48	income	income	NOUN
taxlaw-2864	720	49	as	as	ADP
taxlaw-2864	720	50	s	s	NOUN
taxlaw-2864	720	51	corporation	corporation	NOUN
taxlaw-2864	720	52	earnings	earning	NOUN
taxlaw-2864	720	53	)	)	PUNCT
taxlaw-2864	720	54	.	.	PUNCT
taxlaw-2864	721	1	189	189	NUM
taxlaw-2864	721	2	see	see	VERB
taxlaw-2864	721	3	david	david	PROPN
taxlaw-2864	721	4	a.	a.	PROPN
taxlaw-2864	721	5	weisbach	weisbach	PROPN
taxlaw-2864	721	6	,	,	PUNCT
taxlaw-2864	721	7	the	the	DET
taxlaw-2864	721	8	failure	failure	NOUN
taxlaw-2864	721	9	of	of	ADP
taxlaw-2864	721	10	disclosure	disclosure	NOUN
taxlaw-2864	721	11	as	as	ADP
taxlaw-2864	721	12	an	an	DET
taxlaw-2864	721	13	approach	approach	NOUN
taxlaw-2864	721	14	to	to	ADP
taxlaw-2864	721	15	shelter	shelter	VERB
taxlaw-2864	721	16	,	,	PUNCT
taxlaw-2864	721	17	54	54	NUM
taxlaw-2864	721	18	smu	smu	PROPN
taxlaw-2864	721	19	l.	l.	PROPN
taxlaw-2864	721	20	rev	rev	PROPN
taxlaw-2864	721	21	.	.	PROPN
taxlaw-2864	721	22	73	73	NUM
taxlaw-2864	721	23	,	,	PUNCT
taxlaw-2864	721	24	80	80	NUM
taxlaw-2864	721	25	(	(	PUNCT
taxlaw-2864	721	26	2001	2001	NUM
taxlaw-2864	721	27	)	)	PUNCT
taxlaw-2864	721	28	(	(	PUNCT
taxlaw-2864	721	29	“	"	PUNCT
taxlaw-2864	721	30	most	most	ADJ
taxlaw-2864	721	31	tax	tax	NOUN
taxlaw-2864	721	32	planning	planning	NOUN
taxlaw-2864	721	33	is	be	AUX
taxlaw-2864	721	34	wasteful	wasteful	ADJ
taxlaw-2864	721	35	activity	activity	NOUN
taxlaw-2864	721	36	and	and	CCONJ
taxlaw-2864	721	37	we	we	PRON
taxlaw-2864	721	38	should	should	AUX
taxlaw-2864	721	39	not	not	PART
taxlaw-2864	721	40	be	be	AUX
taxlaw-2864	721	41	shy	shy	ADJ
taxlaw-2864	721	42	about	about	ADP
taxlaw-2864	721	43	restricting	restrict	VERB
taxlaw-2864	721	44	it	it	PRON
taxlaw-2864	721	45	severely	severely	ADV
taxlaw-2864	721	46	.	.	PUNCT
taxlaw-2864	721	47	”	"	PUNCT
taxlaw-2864	721	48	)	)	PUNCT
taxlaw-2864	721	49	.	.	PUNCT
taxlaw-2864	722	1	190	190	NUM
taxlaw-2864	722	2	see	see	VERB
taxlaw-2864	722	3	james	james	PROPN
taxlaw-2864	722	4	m.	m.	PROPN
taxlaw-2864	722	5	poterba	poterba	PROPN
taxlaw-2864	722	6	,	,	PUNCT
taxlaw-2864	722	7	tax	tax	NOUN
taxlaw-2864	722	8	evasion	evasion	NOUN
taxlaw-2864	722	9	and	and	CCONJ
taxlaw-2864	722	10	capital	capital	NOUN
taxlaw-2864	722	11	gains	gain	NOUN
taxlaw-2864	722	12	taxation	taxation	NOUN
taxlaw-2864	722	13	436	436	NUM
taxlaw-2864	722	14	(	(	PUNCT
taxlaw-2864	722	15	m.i.t	m.i.t	NOUN
taxlaw-2864	722	16	.	.	PUNCT
taxlaw-2864	722	17	,	,	PUNCT
taxlaw-2864	722	18	working	working	NOUN
taxlaw-2864	722	19	paper	paper	NOUN
taxlaw-2864	722	20	no	no	INTJ
taxlaw-2864	722	21	.	.	PROPN
taxlaw-2864	722	22	436	436	NUM
taxlaw-2864	722	23	,	,	PUNCT
taxlaw-2864	722	24	1987	1987	NUM
taxlaw-2864	722	25	)	)	PUNCT
taxlaw-2864	722	26	,	,	PUNCT
taxlaw-2864	722	27	https://dspace.mit.edu/bitstream/handle/1721.1/64275/taxevasioncapita00pote.pdf?sequence=1	https://dspace.mit.edu/bitstream/handle/1721.1/64275/taxevasioncapita00pote.pdf?sequence=1	PROPN
taxlaw-2864	723	1	[	[	X
taxlaw-2864	723	2	https://perma.cc/ms7d-hqqr	https://perma.cc/ms7d-hqqr	X
taxlaw-2864	723	3	]	]	X
taxlaw-2864	723	4	(	(	PUNCT
taxlaw-2864	723	5	detailing	detail	VERB
taxlaw-2864	723	6	capital	capital	NOUN
taxlaw-2864	723	7	gains	gain	NOUN
taxlaw-2864	723	8	taxation	taxation	NOUN
taxlaw-2864	723	9	noncompliance	noncompliance	NOUN
taxlaw-2864	723	10	)	)	PUNCT
taxlaw-2864	723	11	.	.	PUNCT
taxlaw-2864	724	1	2018	2018	NUM
taxlaw-2864	724	2	]	]	PUNCT
taxlaw-2864	724	3	31	31	NUM
taxlaw-2864	724	4	automation	automation	NOUN
taxlaw-2864	724	5	and	and	CCONJ
taxlaw-2864	724	6	the	the	DET
taxlaw-2864	724	7	income	income	NOUN
taxlaw-2864	724	8	tax	tax	NOUN
taxlaw-2864	724	9	talents191	talents191	PROPN
taxlaw-2864	724	10	and	and	CCONJ
taxlaw-2864	724	11	the	the	DET
taxlaw-2864	724	12	sweat	sweat	NOUN
taxlaw-2864	724	13	equity	equity	NOUN
taxlaw-2864	724	14	of	of	ADP
taxlaw-2864	724	15	founder	founder	NOUN
taxlaw-2864	724	16	’s	’s	PART
taxlaw-2864	724	17	stock	stock	NOUN
taxlaw-2864	724	18	held	hold	VERB
taxlaw-2864	724	19	by	by	ADP
taxlaw-2864	724	20	successful	successful	ADJ
taxlaw-2864	724	21	entrepreneurs.192	entrepreneurs.192	NOUN
taxlaw-2864	724	22	however	however	ADV
taxlaw-2864	724	23	,	,	PUNCT
taxlaw-2864	724	24	gains	gain	NOUN
taxlaw-2864	724	25	from	from	ADP
taxlaw-2864	724	26	carried	carry	VERB
taxlaw-2864	724	27	interest	interest	NOUN
taxlaw-2864	724	28	and	and	CCONJ
taxlaw-2864	724	29	founder	founder	NOUN
taxlaw-2864	724	30	’s	’s	PART
taxlaw-2864	724	31	stock	stock	NOUN
taxlaw-2864	724	32	are	be	AUX
taxlaw-2864	724	33	largely	largely	ADV
taxlaw-2864	724	34	attributable	attributable	ADJ
taxlaw-2864	724	35	to	to	ADP
taxlaw-2864	724	36	the	the	DET
taxlaw-2864	724	37	labor	labor	NOUN
taxlaw-2864	724	38	of	of	ADP
taxlaw-2864	724	39	the	the	DET
taxlaw-2864	724	40	fund	fund	NOUN
taxlaw-2864	724	41	managers	manager	NOUN
taxlaw-2864	724	42	and	and	CCONJ
taxlaw-2864	724	43	entrepreneurs	entrepreneur	NOUN
taxlaw-2864	724	44	;	;	PUNCT
taxlaw-2864	724	45	and	and	CCONJ
taxlaw-2864	724	46	,	,	PUNCT
taxlaw-2864	724	47	thus	thus	ADV
taxlaw-2864	724	48	,	,	PUNCT
taxlaw-2864	724	49	the	the	DET
taxlaw-2864	724	50	case	case	NOUN
taxlaw-2864	724	51	for	for	ADP
taxlaw-2864	724	52	taxing	tax	VERB
taxlaw-2864	724	53	them	they	PRON
taxlaw-2864	724	54	at	at	ADP
taxlaw-2864	724	55	preferential	preferential	ADJ
taxlaw-2864	724	56	rates	rate	NOUN
taxlaw-2864	724	57	appears	appear	VERB
taxlaw-2864	724	58	weak.193	weak.193	NOUN
taxlaw-2864	724	59	what	what	PRON
taxlaw-2864	724	60	’s	’	VERB
taxlaw-2864	724	61	more	more	ADJ
taxlaw-2864	724	62	,	,	PUNCT
taxlaw-2864	724	63	this	this	DET
taxlaw-2864	724	64	type	type	NOUN
taxlaw-2864	724	65	of	of	ADP
taxlaw-2864	724	66	income	income	NOUN
taxlaw-2864	724	67	inures	inure	VERB
taxlaw-2864	724	68	almost	almost	ADV
taxlaw-2864	724	69	exclusively	exclusively	ADV
taxlaw-2864	724	70	to	to	ADP
taxlaw-2864	724	71	the	the	DET
taxlaw-2864	724	72	very	very	ADV
taxlaw-2864	724	73	wealthiest	wealthy	ADJ
taxlaw-2864	724	74	taxpayers	taxpayer	NOUN
taxlaw-2864	724	75	,	,	PUNCT
taxlaw-2864	724	76	who	who	PRON
taxlaw-2864	724	77	are	be	AUX
taxlaw-2864	724	78	able	able	ADJ
taxlaw-2864	724	79	to	to	PART
taxlaw-2864	724	80	ensure	ensure	VERB
taxlaw-2864	724	81	that	that	SCONJ
taxlaw-2864	724	82	most	most	ADJ
taxlaw-2864	724	83	of	of	ADP
taxlaw-2864	724	84	their	their	PRON
taxlaw-2864	724	85	income	income	NOUN
taxlaw-2864	724	86	is	be	AUX
taxlaw-2864	724	87	taxed	tax	VERB
taxlaw-2864	724	88	at	at	ADP
taxlaw-2864	724	89	preferential	preferential	ADJ
taxlaw-2864	724	90	rates.194	rates.194	NOUN
taxlaw-2864	724	91	in	in	ADP
taxlaw-2864	724	92	light	light	NOUN
taxlaw-2864	724	93	of	of	ADP
taxlaw-2864	724	94	both	both	DET
taxlaw-2864	724	95	growing	grow	VERB
taxlaw-2864	724	96	income	income	NOUN
taxlaw-2864	724	97	inequality	inequality	NOUN
taxlaw-2864	724	98	and	and	CCONJ
taxlaw-2864	724	99	the	the	DET
taxlaw-2864	724	100	increasing	increase	VERB
taxlaw-2864	724	101	ease	ease	NOUN
taxlaw-2864	724	102	with	with	ADP
taxlaw-2864	724	103	which	which	PRON
taxlaw-2864	724	104	taxpayers	taxpayer	NOUN
taxlaw-2864	724	105	can	can	AUX
taxlaw-2864	724	106	now	now	ADV
taxlaw-2864	724	107	characterize	characterize	VERB
taxlaw-2864	724	108	labor	labor	NOUN
taxlaw-2864	724	109	income	income	NOUN
taxlaw-2864	724	110	as	as	ADP
taxlaw-2864	724	111	capital	capital	NOUN
taxlaw-2864	724	112	gains	gain	NOUN
taxlaw-2864	724	113	,	,	PUNCT
taxlaw-2864	724	114	the	the	DET
taxlaw-2864	724	115	upsides	upside	NOUN
taxlaw-2864	724	116	of	of	ADP
taxlaw-2864	724	117	the	the	DET
taxlaw-2864	724	118	capital	capital	NOUN
taxlaw-2864	724	119	gains	gain	NOUN
taxlaw-2864	724	120	preference	preference	NOUN
taxlaw-2864	724	121	no	no	ADV
taxlaw-2864	724	122	longer	long	ADV
taxlaw-2864	724	123	justify	justify	VERB
taxlaw-2864	724	124	its	its	PRON
taxlaw-2864	724	125	costs	cost	NOUN
taxlaw-2864	724	126	.	.	PUNCT
taxlaw-2864	725	1	perhaps	perhaps	ADV
taxlaw-2864	725	2	the	the	DET
taxlaw-2864	725	3	strongest	strong	ADJ
taxlaw-2864	725	4	justification	justification	NOUN
taxlaw-2864	725	5	for	for	ADP
taxlaw-2864	725	6	granting	grant	VERB
taxlaw-2864	725	7	preferential	preferential	ADJ
taxlaw-2864	725	8	tax	tax	NOUN
taxlaw-2864	725	9	rates	rate	NOUN
taxlaw-2864	725	10	to	to	ADP
taxlaw-2864	725	11	capital	capital	NOUN
taxlaw-2864	725	12	gains	gain	NOUN
taxlaw-2864	725	13	has	have	AUX
taxlaw-2864	725	14	been	be	AUX
taxlaw-2864	725	15	that	that	SCONJ
taxlaw-2864	725	16	lower	low	ADJ
taxlaw-2864	725	17	rates	rate	NOUN
taxlaw-2864	725	18	reduce	reduce	VERB
taxlaw-2864	725	19	the	the	DET
taxlaw-2864	725	20	lock	lock	NOUN
taxlaw-2864	725	21	-	-	PUNCT
taxlaw-2864	725	22	in	in	ADP
taxlaw-2864	725	23	effect	effect	NOUN
taxlaw-2864	725	24	,	,	PUNCT
taxlaw-2864	725	25	i.e.	i.e.	X
taxlaw-2864	725	26	,	,	PUNCT
taxlaw-2864	725	27	the	the	DET
taxlaw-2864	725	28	inefficient	inefficient	ADJ
taxlaw-2864	725	29	incentive	incentive	NOUN
taxlaw-2864	725	30	to	to	PART
taxlaw-2864	725	31	hold	hold	VERB
taxlaw-2864	725	32	on	on	ADP
taxlaw-2864	725	33	to	to	ADP
taxlaw-2864	725	34	capital	capital	NOUN
taxlaw-2864	725	35	assets	asset	NOUN
taxlaw-2864	725	36	to	to	PART
taxlaw-2864	725	37	avoid	avoid	VERB
taxlaw-2864	725	38	taxation.195	taxation.195	NOUN
taxlaw-2864	725	39	even	even	ADV
taxlaw-2864	725	40	in	in	ADP
taxlaw-2864	725	41	recent	recent	ADJ
taxlaw-2864	725	42	years	year	NOUN
taxlaw-2864	725	43	,	,	PUNCT
taxlaw-2864	725	44	some	some	DET
taxlaw-2864	725	45	commentators	commentator	NOUN
taxlaw-2864	725	46	continue	continue	VERB
taxlaw-2864	725	47	to	to	PART
taxlaw-2864	725	48	contend	contend	VERB
taxlaw-2864	725	49	that	that	SCONJ
taxlaw-2864	725	50	a	a	DET
taxlaw-2864	725	51	capital	capital	NOUN
taxlaw-2864	725	52	gains	gain	NOUN
taxlaw-2864	725	53	tax	tax	NOUN
taxlaw-2864	725	54	rate	rate	NOUN
taxlaw-2864	725	55	preference	preference	NOUN
taxlaw-2864	725	56	is	be	AUX
taxlaw-2864	725	57	a	a	DET
taxlaw-2864	725	58	sine	sine	NOUN
taxlaw-2864	725	59	qua	qua	NOUN
taxlaw-2864	725	60	non	non	X
taxlaw-2864	725	61	for	for	ADP
taxlaw-2864	725	62	a	a	DET
taxlaw-2864	725	63	vibrant	vibrant	ADJ
taxlaw-2864	725	64	economy.196	economy.196	NOUN
taxlaw-2864	725	65	yet	yet	ADV
taxlaw-2864	725	66	,	,	PUNCT
taxlaw-2864	725	67	in	in	ADP
taxlaw-2864	725	68	a	a	DET
taxlaw-2864	725	69	technological	technological	ADJ
taxlaw-2864	725	70	age	age	NOUN
taxlaw-2864	725	71	,	,	PUNCT
taxlaw-2864	725	72	the	the	DET
taxlaw-2864	725	73	lock	lock	NOUN
taxlaw-2864	725	74	-	-	PUNCT
taxlaw-2864	725	75	in	in	ADP
taxlaw-2864	725	76	effect	effect	NOUN
taxlaw-2864	725	77	potentially	potentially	ADV
taxlaw-2864	725	78	has	have	VERB
taxlaw-2864	725	79	less	less	ADJ
taxlaw-2864	725	80	currency	currency	NOUN
taxlaw-2864	725	81	than	than	SCONJ
taxlaw-2864	725	82	it	it	PRON
taxlaw-2864	725	83	once	once	ADV
taxlaw-2864	725	84	did	do	VERB
taxlaw-2864	725	85	.	.	PUNCT
taxlaw-2864	726	1	it	it	PRON
taxlaw-2864	726	2	has	have	AUX
taxlaw-2864	726	3	become	become	VERB
taxlaw-2864	726	4	increasingly	increasingly	ADV
taxlaw-2864	726	5	clear	clear	ADJ
taxlaw-2864	726	6	that	that	SCONJ
taxlaw-2864	726	7	many	many	ADJ
taxlaw-2864	726	8	factors	factor	NOUN
taxlaw-2864	726	9	color	color	NOUN
taxlaw-2864	726	10	taxpayers	taxpayer	NOUN
taxlaw-2864	726	11	’	’	PART
taxlaw-2864	726	12	investment	investment	NOUN
taxlaw-2864	726	13	decisions,197	decisions,197	NOUN
taxlaw-2864	726	14	the	the	DET
taxlaw-2864	726	15	foremost	foremost	NOUN
taxlaw-2864	726	16	being	be	AUX
taxlaw-2864	726	17	anticipated	anticipate	VERB
taxlaw-2864	726	18	investment	investment	NOUN
taxlaw-2864	726	19	returns	return	NOUN
taxlaw-2864	726	20	,	,	PUNCT
taxlaw-2864	726	21	which	which	PRON
taxlaw-2864	726	22	are	be	AUX
taxlaw-2864	726	23	far	far	ADV
taxlaw-2864	726	24	more	more	ADV
taxlaw-2864	726	25	accessible	accessible	ADJ
taxlaw-2864	726	26	via	via	ADP
taxlaw-2864	726	27	the	the	DET
taxlaw-2864	726	28	internet	internet	NOUN
taxlaw-2864	726	29	than	than	ADP
taxlaw-2864	726	30	ever	ever	ADV
taxlaw-2864	726	31	before.198	before.198	NOUN
taxlaw-2864	726	32	in	in	ADP
taxlaw-2864	726	33	the	the	DET
taxlaw-2864	726	34	case	case	NOUN
taxlaw-2864	726	35	of	of	ADP
taxlaw-2864	726	36	entrepreneurs	entrepreneur	NOUN
taxlaw-2864	726	37	and	and	CCONJ
taxlaw-2864	726	38	fund	fund	NOUN
taxlaw-2864	726	39	managers	manager	NOUN
taxlaw-2864	726	40	,	,	PUNCT
taxlaw-2864	726	41	who	who	PRON
taxlaw-2864	726	42	earn	earn	VERB
taxlaw-2864	726	43	the	the	DET
taxlaw-2864	726	44	most	most	ADV
taxlaw-2864	726	45	taxable	taxable	ADJ
taxlaw-2864	726	46	capital	capital	NOUN
taxlaw-2864	726	47	gains	gain	NOUN
taxlaw-2864	726	48	in	in	ADP
taxlaw-2864	726	49	the	the	DET
taxlaw-2864	726	50	modern	modern	ADJ
taxlaw-2864	726	51	economy	economy	NOUN
taxlaw-2864	726	52	,	,	PUNCT
taxlaw-2864	726	53	there	there	PRON
taxlaw-2864	726	54	is	be	VERB
taxlaw-2864	726	55	virtually	virtually	ADV
taxlaw-2864	726	56	no	no	DET
taxlaw-2864	726	57	evidence	evidence	NOUN
taxlaw-2864	726	58	that	that	SCONJ
taxlaw-2864	726	59	tax	tax	NOUN
taxlaw-2864	726	60	rates	rate	NOUN
taxlaw-2864	726	61	influence	influence	VERB
taxlaw-2864	726	62	the	the	DET
taxlaw-2864	726	63	timing	timing	NOUN
taxlaw-2864	726	64	of	of	ADP
taxlaw-2864	726	65	income	income	NOUN
taxlaw-2864	726	66	realizations.199	realizations.199	NOUN
taxlaw-2864	726	67	191	191	NUM
taxlaw-2864	726	68	a	a	DET
taxlaw-2864	726	69	common	common	ADJ
taxlaw-2864	726	70	practice	practice	NOUN
taxlaw-2864	726	71	of	of	ADP
taxlaw-2864	726	72	fund	fund	NOUN
taxlaw-2864	726	73	managers	manager	NOUN
taxlaw-2864	726	74	is	be	AUX
taxlaw-2864	726	75	a	a	DET
taxlaw-2864	726	76	so	so	ADV
taxlaw-2864	726	77	-	-	PUNCT
taxlaw-2864	726	78	called	call	VERB
taxlaw-2864	726	79	two	two	NUM
taxlaw-2864	726	80	and	and	CCONJ
taxlaw-2864	726	81	twenty	twenty	NUM
taxlaw-2864	726	82	fee	fee	NOUN
taxlaw-2864	726	83	structure	structure	NOUN
taxlaw-2864	726	84	:	:	PUNCT
taxlaw-2864	726	85	the	the	DET
taxlaw-2864	726	86	manager	manager	NOUN
taxlaw-2864	726	87	earns	earn	VERB
taxlaw-2864	726	88	a	a	DET
taxlaw-2864	726	89	2	2	NUM
taxlaw-2864	726	90	percent	percent	NOUN
taxlaw-2864	726	91	management	management	NOUN
taxlaw-2864	726	92	fee	fee	NOUN
taxlaw-2864	726	93	on	on	ADP
taxlaw-2864	726	94	the	the	DET
taxlaw-2864	726	95	capital	capital	NOUN
taxlaw-2864	726	96	deployed	deploy	VERB
taxlaw-2864	726	97	;	;	PUNCT
taxlaw-2864	726	98	in	in	ADP
taxlaw-2864	726	99	addition	addition	NOUN
taxlaw-2864	726	100	,	,	PUNCT
taxlaw-2864	726	101	a	a	DET
taxlaw-2864	726	102	20	20	NUM
taxlaw-2864	726	103	percent	percent	NOUN
taxlaw-2864	726	104	premium	premium	NOUN
taxlaw-2864	726	105	(	(	PUNCT
taxlaw-2864	726	106	i.e.	i.e.	X
taxlaw-2864	726	107	,	,	PUNCT
taxlaw-2864	726	108	carried	carry	VERB
taxlaw-2864	726	109	interest	interest	NOUN
taxlaw-2864	726	110	)	)	PUNCT
taxlaw-2864	726	111	is	be	AUX
taxlaw-2864	726	112	paid	pay	VERB
taxlaw-2864	726	113	once	once	ADV
taxlaw-2864	726	114	a	a	DET
taxlaw-2864	726	115	specified	specified	ADJ
taxlaw-2864	726	116	return	return	NOUN
taxlaw-2864	726	117	threshold	threshold	NOUN
taxlaw-2864	726	118	is	be	AUX
taxlaw-2864	726	119	reached	reach	VERB
taxlaw-2864	726	120	.	.	PUNCT
taxlaw-2864	727	1	the	the	DET
taxlaw-2864	727	2	2	2	NUM
taxlaw-2864	727	3	percent	percent	NOUN
taxlaw-2864	727	4	fee	fee	NOUN
taxlaw-2864	727	5	is	be	AUX
taxlaw-2864	727	6	generally	generally	ADV
taxlaw-2864	727	7	taxed	tax	VERB
taxlaw-2864	727	8	as	as	ADP
taxlaw-2864	727	9	ordinary	ordinary	ADJ
taxlaw-2864	727	10	income	income	NOUN
taxlaw-2864	727	11	,	,	PUNCT
taxlaw-2864	727	12	while	while	SCONJ
taxlaw-2864	727	13	the	the	DET
taxlaw-2864	727	14	20	20	NUM
taxlaw-2864	727	15	percent	percent	NOUN
taxlaw-2864	727	16	“	"	PUNCT
taxlaw-2864	727	17	carry	carry	NOUN
taxlaw-2864	727	18	”	"	PUNCT
taxlaw-2864	727	19	is	be	AUX
taxlaw-2864	727	20	generally	generally	ADV
taxlaw-2864	727	21	taxed	tax	VERB
taxlaw-2864	727	22	as	as	ADP
taxlaw-2864	727	23	capital	capital	NOUN
taxlaw-2864	727	24	gains	gain	NOUN
taxlaw-2864	727	25	.	.	PUNCT
taxlaw-2864	728	1	see	see	VERB
taxlaw-2864	728	2	victor	victor	PROPN
taxlaw-2864	728	3	fleischer	fleischer	PROPN
taxlaw-2864	728	4	,	,	PUNCT
taxlaw-2864	728	5	how	how	SCONJ
taxlaw-2864	728	6	a	a	DET
taxlaw-2864	728	7	carried	carry	VERB
taxlaw-2864	728	8	interest	interest	NOUN
taxlaw-2864	728	9	tax	tax	NOUN
taxlaw-2864	728	10	could	could	AUX
taxlaw-2864	728	11	raise	raise	VERB
taxlaw-2864	728	12	$	$	SYM
taxlaw-2864	728	13	180	180	NUM
taxlaw-2864	728	14	billion	billion	NUM
taxlaw-2864	728	15	,	,	PUNCT
taxlaw-2864	728	16	n.y	n.y	PROPN
taxlaw-2864	728	17	.	.	PROPN
taxlaw-2864	728	18	times	times	PROPN
taxlaw-2864	728	19	(	(	PUNCT
taxlaw-2864	728	20	june	june	PROPN
taxlaw-2864	728	21	5	5	NUM
taxlaw-2864	728	22	,	,	PUNCT
taxlaw-2864	728	23	2015	2015	NUM
taxlaw-2864	728	24	)	)	PUNCT
taxlaw-2864	728	25	,	,	PUNCT
taxlaw-2864	728	26	https://www.nytimes.com/2015/06/06/business/dealbook/how-a-carried-interest-taxcould-raise-180-billion.html	https://www.nytimes.com/2015/06/06/business/dealbook/how-a-carried-interest-taxcould-raise-180-billion.html	VERB
taxlaw-2864	728	27	[	[	X
taxlaw-2864	728	28	https://perma.cc/2l4n-33xw	https://perma.cc/2l4n-33xw	X
taxlaw-2864	728	29	]	]	X
taxlaw-2864	728	30	(	(	PUNCT
taxlaw-2864	728	31	suggesting	suggest	VERB
taxlaw-2864	728	32	that	that	SCONJ
taxlaw-2864	728	33	earning	earn	VERB
taxlaw-2864	728	34	fees	fee	NOUN
taxlaw-2864	728	35	in	in	ADP
taxlaw-2864	728	36	this	this	DET
taxlaw-2864	728	37	fashion	fashion	NOUN
taxlaw-2864	728	38	is	be	AUX
taxlaw-2864	728	39	a	a	DET
taxlaw-2864	728	40	ubiquitous	ubiquitous	ADJ
taxlaw-2864	728	41	practice	practice	NOUN
taxlaw-2864	728	42	)	)	PUNCT
taxlaw-2864	728	43	;	;	PUNCT
taxlaw-2864	728	44	see	see	VERB
taxlaw-2864	728	45	also	also	ADV
taxlaw-2864	728	46	alan	alan	PROPN
taxlaw-2864	728	47	d.	d.	PROPN
taxlaw-2864	728	48	viard	viard	PROPN
taxlaw-2864	728	49	,	,	PUNCT
taxlaw-2864	728	50	the	the	DET
taxlaw-2864	728	51	taxation	taxation	NOUN
taxlaw-2864	728	52	of	of	ADP
taxlaw-2864	728	53	carried	carry	VERB
taxlaw-2864	728	54	interest	interest	NOUN
taxlaw-2864	728	55	:	:	PUNCT
taxlaw-2864	728	56	understanding	understand	VERB
taxlaw-2864	728	57	the	the	DET
taxlaw-2864	728	58	issues	issue	NOUN
taxlaw-2864	728	59	,	,	PUNCT
taxlaw-2864	728	60	61	61	NUM
taxlaw-2864	728	61	nat	nat	NOUN
taxlaw-2864	728	62	.	.	PROPN
taxlaw-2864	729	1	’l	’l	PROPN
taxlaw-2864	729	2	tax	tax	PROPN
taxlaw-2864	729	3	j.	j.	PROPN
taxlaw-2864	729	4	445	445	PROPN
taxlaw-2864	729	5	,	,	PUNCT
taxlaw-2864	729	6	445	445	NUM
taxlaw-2864	729	7	(	(	PUNCT
taxlaw-2864	729	8	2008	2008	NUM
taxlaw-2864	729	9	)	)	PUNCT
taxlaw-2864	729	10	,	,	PUNCT
taxlaw-2864	729	11	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2221668	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2221668	PROPN
taxlaw-2864	730	1	[	[	X
taxlaw-2864	730	2	https://perma.cc/4rhev8c3	https://perma.cc/4rhev8c3	PUNCT
taxlaw-2864	730	3	]	]	X
taxlaw-2864	730	4	(	(	PUNCT
taxlaw-2864	730	5	“	"	PUNCT
taxlaw-2864	730	6	carried	carry	VERB
taxlaw-2864	730	7	interest	interest	NOUN
taxlaw-2864	730	8	is	be	AUX
taxlaw-2864	730	9	a	a	DET
taxlaw-2864	730	10	share	share	NOUN
taxlaw-2864	730	11	,	,	PUNCT
taxlaw-2864	730	12	allocated	allocate	VERB
taxlaw-2864	730	13	to	to	ADP
taxlaw-2864	730	14	fund	fund	NOUN
taxlaw-2864	730	15	managers	manager	NOUN
taxlaw-2864	730	16	,	,	PUNCT
taxlaw-2864	730	17	of	of	ADP
taxlaw-2864	730	18	the	the	DET
taxlaw-2864	730	19	income	income	NOUN
taxlaw-2864	730	20	generated	generate	VERB
taxlaw-2864	730	21	by	by	ADP
taxlaw-2864	730	22	the	the	DET
taxlaw-2864	730	23	fund	fund	NOUN
taxlaw-2864	730	24	’s	’s	PART
taxlaw-2864	730	25	holding	hold	VERB
taxlaw-2864	730	26	in	in	ADP
taxlaw-2864	730	27	its	its	PRON
taxlaw-2864	730	28	portfolio	portfolio	NOUN
taxlaw-2864	730	29	companies	company	NOUN
taxlaw-2864	730	30	.	.	PUNCT
taxlaw-2864	731	1	when	when	SCONJ
taxlaw-2864	731	2	that	that	DET
taxlaw-2864	731	3	income	income	NOUN
taxlaw-2864	731	4	consists	consist	VERB
taxlaw-2864	731	5	of	of	ADP
taxlaw-2864	731	6	qualified	qualified	ADJ
taxlaw-2864	731	7	dividends	dividend	NOUN
taxlaw-2864	731	8	or	or	CCONJ
taxlaw-2864	731	9	long	long	ADJ
taxlaw-2864	731	10	-	-	PUNCT
taxlaw-2864	731	11	term	term	NOUN
taxlaw-2864	731	12	capital	capital	NOUN
taxlaw-2864	731	13	gains	gain	NOUN
taxlaw-2864	731	14	,	,	PUNCT
taxlaw-2864	731	15	the	the	DET
taxlaw-2864	731	16	managers	manager	NOUN
taxlaw-2864	731	17	are	be	AUX
taxlaw-2864	731	18	taxed	tax	VERB
taxlaw-2864	731	19	at	at	ADP
taxlaw-2864	731	20	the	the	DET
taxlaw-2864	731	21	[	[	X
taxlaw-2864	731	22	.	.	PUNCT
taxlaw-2864	731	23	.	.	PUNCT
taxlaw-2864	731	24	.	.	PUNCT
taxlaw-2864	732	1	]	]	PUNCT
taxlaw-2864	733	1	rate	rate	NOUN
taxlaw-2864	733	2	applicable	applicable	ADJ
taxlaw-2864	733	3	to	to	ADP
taxlaw-2864	733	4	those	those	DET
taxlaw-2864	733	5	forms	form	NOUN
taxlaw-2864	733	6	of	of	ADP
taxlaw-2864	733	7	income	income	NOUN
taxlaw-2864	733	8	.	.	PUNCT
taxlaw-2864	733	9	”	"	PUNCT
taxlaw-2864	733	10	)	)	PUNCT
taxlaw-2864	733	11	.	.	PUNCT
taxlaw-2864	734	1	192	192	NUM
taxlaw-2864	734	2	fleischer	fleischer	NOUN
taxlaw-2864	734	3	,	,	PUNCT
taxlaw-2864	734	4	supra	supra	PROPN
taxlaw-2864	734	5	note	note	NOUN
taxlaw-2864	734	6	185	185	NUM
taxlaw-2864	734	7	,	,	PUNCT
taxlaw-2864	734	8	at	at	ADP
taxlaw-2864	734	9	18	18	NUM
taxlaw-2864	734	10	(	(	PUNCT
taxlaw-2864	734	11	“	"	PUNCT
taxlaw-2864	734	12	carried	carry	VERB
taxlaw-2864	734	13	interest	interest	NOUN
taxlaw-2864	734	14	alone	alone	ADV
taxlaw-2864	734	15	generates	generate	VERB
taxlaw-2864	734	16	about	about	ADP
taxlaw-2864	734	17	$	$	SYM
taxlaw-2864	734	18	100	100	NUM
taxlaw-2864	734	19	billion	billion	NUM
taxlaw-2864	734	20	a	a	DET
taxlaw-2864	734	21	year	year	NOUN
taxlaw-2864	734	22	of	of	ADP
taxlaw-2864	734	23	capital	capital	NOUN
taxlaw-2864	734	24	gains	gain	NOUN
taxlaw-2864	734	25	income	income	NOUN
taxlaw-2864	734	26	,	,	PUNCT
taxlaw-2864	734	27	or	or	CCONJ
taxlaw-2864	734	28	about	about	ADP
taxlaw-2864	734	29	1/8	1/8	NUM
taxlaw-2864	734	30	of	of	ADP
taxlaw-2864	734	31	all	all	PRON
taxlaw-2864	734	32	reported	report	VERB
taxlaw-2864	734	33	capital	capital	NOUN
taxlaw-2864	734	34	gains	gain	NOUN
taxlaw-2864	734	35	.	.	PUNCT
taxlaw-2864	734	36	”	"	PUNCT
taxlaw-2864	734	37	)	)	PUNCT
taxlaw-2864	734	38	.	.	PUNCT
taxlaw-2864	735	1	193	193	NUM
taxlaw-2864	735	2	see	see	VERB
taxlaw-2864	735	3	i	i	PRON
taxlaw-2864	735	4	d.	d.	PROPN
taxlaw-2864	735	5	at	at	ADP
taxlaw-2864	735	6	3	3	NUM
taxlaw-2864	735	7	(	(	PUNCT
taxlaw-2864	735	8	“	"	PUNCT
taxlaw-2864	735	9	when	when	SCONJ
taxlaw-2864	735	10	mark	mark	PROPN
taxlaw-2864	735	11	zuckerberg	zuckerberg	PROPN
taxlaw-2864	735	12	sells	sell	VERB
taxlaw-2864	735	13	shares	share	NOUN
taxlaw-2864	735	14	of	of	ADP
taxlaw-2864	735	15	facebook	facebook	NOUN
taxlaw-2864	735	16	,	,	PUNCT
taxlaw-2864	735	17	the	the	DET
taxlaw-2864	735	18	capital	capital	NOUN
taxlaw-2864	735	19	gain	gain	VERB
taxlaw-2864	735	20	he	he	PRON
taxlaw-2864	735	21	reports	report	VERB
taxlaw-2864	735	22	on	on	ADP
taxlaw-2864	735	23	his	his	PRON
taxlaw-2864	735	24	tax	tax	NOUN
taxlaw-2864	735	25	return	return	NOUN
taxlaw-2864	735	26	represents	represent	VERB
taxlaw-2864	735	27	the	the	DET
taxlaw-2864	735	28	realized	realize	VERB
taxlaw-2864	735	29	value	value	NOUN
taxlaw-2864	735	30	of	of	ADP
taxlaw-2864	735	31	the	the	DET
taxlaw-2864	735	32	hard	hard	ADJ
taxlaw-2864	735	33	work	work	NOUN
taxlaw-2864	735	34	,	,	PUNCT
taxlaw-2864	735	35	ideas	idea	NOUN
taxlaw-2864	735	36	,	,	PUNCT
taxlaw-2864	735	37	and	and	CCONJ
taxlaw-2864	735	38	leadership	leadership	NOUN
taxlaw-2864	735	39	that	that	SCONJ
taxlaw-2864	735	40	he	he	PRON
taxlaw-2864	735	41	provided	provide	VERB
taxlaw-2864	735	42	to	to	PART
taxlaw-2864	735	43	facebook	facebook	VERB
taxlaw-2864	735	44	.	.	PUNCT
taxlaw-2864	736	1	it	it	PRON
taxlaw-2864	736	2	does	do	AUX
taxlaw-2864	736	3	not	not	PART
taxlaw-2864	736	4	represent	represent	VERB
taxlaw-2864	736	5	a	a	DET
taxlaw-2864	736	6	return	return	NOUN
taxlaw-2864	736	7	on	on	ADP
taxlaw-2864	736	8	whatever	whatever	DET
taxlaw-2864	736	9	small	small	ADJ
taxlaw-2864	736	10	financial	financial	ADJ
taxlaw-2864	736	11	investment	investment	NOUN
taxlaw-2864	736	12	he	he	PRON
taxlaw-2864	736	13	made	make	VERB
taxlaw-2864	736	14	with	with	ADP
taxlaw-2864	736	15	after	after	ADP
taxlaw-2864	736	16	-	-	PUNCT
taxlaw-2864	736	17	tax	tax	NOUN
taxlaw-2864	736	18	savings	saving	NOUN
taxlaw-2864	736	19	while	while	SCONJ
taxlaw-2864	736	20	sitting	sit	VERB
taxlaw-2864	736	21	in	in	ADP
taxlaw-2864	736	22	a	a	DET
taxlaw-2864	736	23	harvard	harvard	NOUN
taxlaw-2864	736	24	dorm	dorm	NOUN
taxlaw-2864	736	25	room	room	NOUN
taxlaw-2864	736	26	.	.	PUNCT
taxlaw-2864	736	27	”	"	PUNCT
taxlaw-2864	736	28	)	)	PUNCT
taxlaw-2864	736	29	.	.	PUNCT
taxlaw-2864	737	1	194	194	NUM
taxlaw-2864	737	2	see	see	VERB
taxlaw-2864	737	3	i	i	PRON
taxlaw-2864	737	4	d.	d.	PROPN
taxlaw-2864	737	5	at	at	ADP
taxlaw-2864	737	6	28	28	NUM
taxlaw-2864	737	7	.	.	PUNCT
taxlaw-2864	738	1	195	195	NUM
taxlaw-2864	738	2	see	see	VERB
taxlaw-2864	738	3	supra	supra	PROPN
taxlaw-2864	738	4	note	note	NOUN
taxlaw-2864	738	5	116	116	NUM
taxlaw-2864	738	6	and	and	CCONJ
taxlaw-2864	738	7	accompanying	accompany	VERB
taxlaw-2864	738	8	text	text	NOUN
taxlaw-2864	738	9	.	.	PUNCT
taxlaw-2864	739	1	196	196	NUM
taxlaw-2864	739	2	william	william	PROPN
taxlaw-2864	739	3	d.	d.	PROPN
taxlaw-2864	739	4	popkin	popkin	PROPN
taxlaw-2864	739	5	,	,	PUNCT
taxlaw-2864	739	6	the	the	DET
taxlaw-2864	739	7	deep	deep	ADJ
taxlaw-2864	739	8	structure	structure	NOUN
taxlaw-2864	739	9	of	of	ADP
taxlaw-2864	739	10	capital	capital	NOUN
taxlaw-2864	739	11	gains	gain	NOUN
taxlaw-2864	739	12	,	,	PUNCT
taxlaw-2864	739	13	33	33	NUM
taxlaw-2864	739	14	case	case	NOUN
taxlaw-2864	739	15	w.	w.	NOUN
taxlaw-2864	739	16	res	res	PROPN
taxlaw-2864	739	17	.	.	PUNCT
taxlaw-2864	740	1	l.	l.	PROPN
taxlaw-2864	740	2	rev	rev	PROPN
taxlaw-2864	740	3	.	.	PROPN
taxlaw-2864	740	4	153	153	NUM
taxlaw-2864	740	5	(	(	PUNCT
taxlaw-2864	740	6	1983	1983	NUM
taxlaw-2864	740	7	)	)	PUNCT
taxlaw-2864	740	8	;	;	PUNCT
taxlaw-2864	740	9	daniel	daniel	PROPN
taxlaw-2864	740	10	j.	j.	PROPN
taxlaw-2864	740	11	mitchell	mitchell	PROPN
taxlaw-2864	740	12	,	,	PUNCT
taxlaw-2864	740	13	the	the	DET
taxlaw-2864	740	14	overwhelming	overwhelming	ADJ
taxlaw-2864	740	15	case	case	NOUN
taxlaw-2864	740	16	against	against	ADP
taxlaw-2864	740	17	capital	capital	NOUN
taxlaw-2864	740	18	gains	gain	NOUN
taxlaw-2864	740	19	taxation	taxation	NOUN
taxlaw-2864	740	20	,	,	PUNCT
taxlaw-2864	740	21	forbes	forbes	PROPN
taxlaw-2864	740	22	(	(	PUNCT
taxlaw-2864	740	23	nov	nov	PROPN
taxlaw-2864	740	24	.	.	PROPN
taxlaw-2864	740	25	7	7	NUM
taxlaw-2864	740	26	,	,	PUNCT
taxlaw-2864	740	27	2014	2014	NUM
taxlaw-2864	740	28	)	)	PUNCT
taxlaw-2864	740	29	,	,	PUNCT
taxlaw-2864	740	30	https://www.forbes.com/sites/danielmitchell/2014/11/07/the-overwhelming-case-against-capital-gainstaxation/#1e03b1a83b0a	https://www.forbes.com/sites/danielmitchell/2014/11/07/the-overwhelming-case-against-capital-gainstaxation/#1e03b1a83b0a	VERB
taxlaw-2864	741	1	[	[	X
taxlaw-2864	741	2	https://perma.cc/4ff8-dryc	https://perma.cc/4ff8-dryc	X
taxlaw-2864	741	3	]	]	X
taxlaw-2864	741	4	.	.	PUNCT
taxlaw-2864	741	5	197	197	NUM
taxlaw-2864	741	6	see	see	VERB
taxlaw-2864	741	7	,	,	PUNCT
taxlaw-2864	741	8	e.g.	e.g.	ADV
taxlaw-2864	741	9	,	,	PUNCT
taxlaw-2864	741	10	alex	alex	PROPN
taxlaw-2864	741	11	davidson	davidson	PROPN
taxlaw-2864	741	12	,	,	PUNCT
taxlaw-2864	741	13	a	a	DET
taxlaw-2864	741	14	guide	guide	NOUN
taxlaw-2864	741	15	to	to	ADP
taxlaw-2864	741	16	sustainable	sustainable	ADJ
taxlaw-2864	741	17	investing	investing	NOUN
taxlaw-2864	741	18	,	,	PUNCT
taxlaw-2864	741	19	wall	wall	PROPN
taxlaw-2864	741	20	st	st	PROPN
taxlaw-2864	741	21	.	.	PROPN
taxlaw-2864	741	22	j.	j.	PROPN
taxlaw-2864	741	23	,	,	PUNCT
taxlaw-2864	741	24	nov	nov	PROPN
taxlaw-2864	741	25	.	.	PROPN
taxlaw-2864	741	26	8	8	NUM
taxlaw-2864	741	27	,	,	PUNCT
taxlaw-2864	741	28	2015	2015	NUM
taxlaw-2864	741	29	,	,	PUNCT
taxlaw-2864	741	30	https://www.wsj.com/articles/a-guide-to-sustainable-investing-1447038115	https://www.wsj.com/articles/a-guide-to-sustainable-investing-1447038115	NOUN
taxlaw-2864	742	1	[	[	X
taxlaw-2864	742	2	https://perma.cc/7f4l-e8zu	https://perma.cc/7f4l-e8zu	X
taxlaw-2864	742	3	]	]	X
taxlaw-2864	742	4	(	(	PUNCT
taxlaw-2864	742	5	listing	list	VERB
taxlaw-2864	742	6	factors	factor	NOUN
taxlaw-2864	742	7	that	that	PRON
taxlaw-2864	742	8	taxpayers	taxpayer	NOUN
taxlaw-2864	742	9	should	should	AUX
taxlaw-2864	742	10	consider	consider	VERB
taxlaw-2864	742	11	when	when	SCONJ
taxlaw-2864	742	12	investing	investing	NOUN
taxlaw-2864	742	13	)	)	PUNCT
taxlaw-2864	742	14	.	.	PUNCT
taxlaw-2864	743	1	198	198	NUM
taxlaw-2864	743	2	see	see	VERB
taxlaw-2864	743	3	,	,	PUNCT
taxlaw-2864	743	4	e.g.	e.g.	ADV
taxlaw-2864	743	5	,	,	PUNCT
taxlaw-2864	743	6	robert	robert	PROPN
taxlaw-2864	743	7	powell	powell	PROPN
taxlaw-2864	743	8	,	,	PUNCT
taxlaw-2864	743	9	what	what	PRON
taxlaw-2864	743	10	investors	investor	NOUN
taxlaw-2864	743	11	need	need	VERB
taxlaw-2864	743	12	to	to	PART
taxlaw-2864	743	13	understand	understand	VERB
taxlaw-2864	743	14	about	about	ADP
taxlaw-2864	743	15	‘	'	PUNCT
taxlaw-2864	743	16	investment	investment	NOUN
taxlaw-2864	743	17	return	return	NOUN
taxlaw-2864	743	18	,	,	PUNCT
taxlaw-2864	743	19	’	'	PUNCT
taxlaw-2864	743	20	wall	wall	PROPN
taxlaw-2864	743	21	st	st	PROPN
taxlaw-2864	743	22	.	.	PROPN
taxlaw-2864	743	23	j.	j.	PROPN
taxlaw-2864	743	24	,	,	PUNCT
taxlaw-2864	743	25	apr	apr	PROPN
taxlaw-2864	743	26	.	.	PROPN
taxlaw-2864	743	27	12	12	NUM
taxlaw-2864	743	28	,	,	PUNCT
taxlaw-2864	743	29	2017	2017	NUM
taxlaw-2864	743	30	,	,	PUNCT
taxlaw-2864	743	31	https://www.wsj.com/articles/what-investors-need-to-understand-about-investment-return1491790501	https://www.wsj.com/articles/what-investors-need-to-understand-about-investment-return1491790501	VERB
taxlaw-2864	744	1	[	[	X
taxlaw-2864	744	2	https://perma.cc/9tyr-yb8r	https://perma.cc/9tyr-yb8r	X
taxlaw-2864	744	3	]	]	X
taxlaw-2864	744	4	(	(	PUNCT
taxlaw-2864	744	5	explaining	explain	VERB
taxlaw-2864	744	6	the	the	DET
taxlaw-2864	744	7	different	different	ADJ
taxlaw-2864	744	8	ways	way	NOUN
taxlaw-2864	744	9	to	to	PART
taxlaw-2864	744	10	calculate	calculate	VERB
taxlaw-2864	744	11	investment	investment	NOUN
taxlaw-2864	744	12	return	return	NOUN
taxlaw-2864	744	13	)	)	PUNCT
taxlaw-2864	744	14	.	.	PUNCT
taxlaw-2864	745	1	199	199	NUM
taxlaw-2864	745	2	fleischer	fleischer	NOUN
taxlaw-2864	745	3	,	,	PUNCT
taxlaw-2864	745	4	supra	supra	PROPN
taxlaw-2864	745	5	note	note	NOUN
taxlaw-2864	745	6	185	185	NUM
taxlaw-2864	745	7	,	,	PUNCT
taxlaw-2864	745	8	at	at	ADP
taxlaw-2864	745	9	6	6	NUM
taxlaw-2864	745	10	,	,	PUNCT
taxlaw-2864	745	11	38–39	38–39	NUM
taxlaw-2864	745	12	(	(	PUNCT
taxlaw-2864	745	13	“	"	PUNCT
taxlaw-2864	745	14	entrepreneurs	entrepreneur	NOUN
taxlaw-2864	745	15	and	and	CCONJ
taxlaw-2864	745	16	fund	fund	NOUN
taxlaw-2864	745	17	managers	manager	NOUN
taxlaw-2864	745	18	often	often	ADV
taxlaw-2864	745	19	do	do	AUX
taxlaw-2864	745	20	not	not	PART
taxlaw-2864	745	21	control	control	VERB
taxlaw-2864	745	22	the	the	DET
taxlaw-2864	745	23	timing	timing	NOUN
taxlaw-2864	745	24	of	of	ADP
taxlaw-2864	745	25	income	income	NOUN
taxlaw-2864	745	26	in	in	ADP
taxlaw-2864	745	27	the	the	DET
taxlaw-2864	745	28	same	same	ADJ
taxlaw-2864	745	29	way	way	NOUN
taxlaw-2864	745	30	that	that	PRON
taxlaw-2864	745	31	a	a	DET
taxlaw-2864	745	32	portfolio	portfolio	NOUN
taxlaw-2864	745	33	investor	investor	NOUN
taxlaw-2864	745	34	controls	control	VERB
taxlaw-2864	745	35	the	the	DET
taxlaw-2864	745	36	timing	timing	NOUN
taxlaw-2864	745	37	of	of	ADP
taxlaw-2864	745	38	asset	asset	NOUN
taxlaw-2864	745	39	sales	sale	NOUN
taxlaw-2864	745	40	.	.	PUNCT
taxlaw-2864	745	41	”	"	PUNCT
taxlaw-2864	745	42	)	)	PUNCT
taxlaw-2864	745	43	.	.	PUNCT
taxlaw-2864	746	1	https://perma.cc/7f4l-e8zu	https://perma.cc/7f4l-e8zu	PROPN
taxlaw-2864	746	2	32	32	NUM
taxlaw-2864	747	1	[	[	X
taxlaw-2864	747	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	747	3	columbia	columbia	PROPN
taxlaw-2864	747	4	journal	journal	PROPN
taxlaw-2864	747	5	of	of	ADP
taxlaw-2864	747	6	tax	tax	NOUN
taxlaw-2864	747	7	law	law	NOUN
taxlaw-2864	747	8	even	even	ADV
taxlaw-2864	747	9	conceding	concede	VERB
taxlaw-2864	747	10	that	that	SCONJ
taxlaw-2864	747	11	capital	capital	NOUN
taxlaw-2864	747	12	gains	gain	NOUN
taxlaw-2864	747	13	taxes	taxis	NOUN
taxlaw-2864	747	14	exacerbate	exacerbate	VERB
taxlaw-2864	747	15	the	the	DET
taxlaw-2864	747	16	lock	lock	NOUN
taxlaw-2864	747	17	-	-	PUNCT
taxlaw-2864	747	18	in	in	ADP
taxlaw-2864	747	19	effect	effect	NOUN
taxlaw-2864	747	20	to	to	ADP
taxlaw-2864	747	21	some	some	DET
taxlaw-2864	747	22	degree	degree	NOUN
taxlaw-2864	747	23	,	,	PUNCT
taxlaw-2864	747	24	the	the	DET
taxlaw-2864	747	25	impediment	impediment	NOUN
taxlaw-2864	747	26	to	to	ADP
taxlaw-2864	747	27	the	the	DET
taxlaw-2864	747	28	flow	flow	NOUN
taxlaw-2864	747	29	of	of	ADP
taxlaw-2864	747	30	capital	capital	NOUN
taxlaw-2864	747	31	investment	investment	NOUN
taxlaw-2864	747	32	has	have	AUX
taxlaw-2864	747	33	proven	prove	VERB
taxlaw-2864	747	34	to	to	PART
taxlaw-2864	747	35	be	be	AUX
taxlaw-2864	747	36	minimal,200	minimal,200	NOUN
taxlaw-2864	747	37	as	as	SCONJ
taxlaw-2864	747	38	evidenced	evidence	VERB
taxlaw-2864	747	39	by	by	ADP
taxlaw-2864	747	40	the	the	DET
taxlaw-2864	747	41	burgeoning	burgeon	VERB
taxlaw-2864	747	42	capital	capital	NOUN
taxlaw-2864	747	43	economy.201	economy.201	NOUN
taxlaw-2864	747	44	and	and	CCONJ
taxlaw-2864	747	45	since	since	SCONJ
taxlaw-2864	747	46	the	the	DET
taxlaw-2864	747	47	lock	lock	NOUN
taxlaw-2864	747	48	-	-	PUNCT
taxlaw-2864	747	49	in	in	ADP
taxlaw-2864	747	50	effect	effect	NOUN
taxlaw-2864	747	51	is	be	AUX
taxlaw-2864	747	52	,	,	PUNCT
taxlaw-2864	747	53	in	in	ADP
taxlaw-2864	747	54	part	part	NOUN
taxlaw-2864	747	55	,	,	PUNCT
taxlaw-2864	747	56	a	a	DET
taxlaw-2864	747	57	product	product	NOUN
taxlaw-2864	747	58	of	of	ADP
taxlaw-2864	747	59	the	the	DET
taxlaw-2864	747	60	generous	generous	ADJ
taxlaw-2864	747	61	tax	tax	NOUN
taxlaw-2864	747	62	deferral	deferral	NOUN
taxlaw-2864	747	63	afforded	afford	VERB
taxlaw-2864	747	64	capital	capital	NOUN
taxlaw-2864	747	65	appreciation	appreciation	NOUN
taxlaw-2864	747	66	,	,	PUNCT
taxlaw-2864	747	67	raising	raise	VERB
taxlaw-2864	747	68	tax	tax	NOUN
taxlaw-2864	747	69	rates	rate	NOUN
taxlaw-2864	747	70	on	on	ADP
taxlaw-2864	747	71	capital	capital	NOUN
taxlaw-2864	747	72	gains	gain	NOUN
taxlaw-2864	747	73	would	would	AUX
taxlaw-2864	747	74	help	help	VERB
taxlaw-2864	747	75	foster	foster	VERB
taxlaw-2864	747	76	equity.202	equity.202	PROPN
taxlaw-2864	748	1	finally	finally	ADV
taxlaw-2864	748	2	,	,	PUNCT
taxlaw-2864	748	3	certain	certain	ADJ
taxlaw-2864	748	4	administrative	administrative	ADJ
taxlaw-2864	748	5	practicalities	practicality	NOUN
taxlaw-2864	748	6	that	that	PRON
taxlaw-2864	748	7	once	once	ADV
taxlaw-2864	748	8	favored	favor	VERB
taxlaw-2864	748	9	a	a	DET
taxlaw-2864	748	10	capital	capital	NOUN
taxlaw-2864	748	11	gains	gain	NOUN
taxlaw-2864	748	12	preference	preference	NOUN
taxlaw-2864	748	13	are	be	AUX
taxlaw-2864	748	14	now	now	ADV
taxlaw-2864	748	15	moot	moot	ADJ
taxlaw-2864	748	16	.	.	PUNCT
taxlaw-2864	749	1	historically	historically	ADV
taxlaw-2864	749	2	,	,	PUNCT
taxlaw-2864	749	3	congress	congress	PROPN
taxlaw-2864	749	4	probably	probably	ADV
taxlaw-2864	749	5	shied	shy	VERB
taxlaw-2864	749	6	away	away	ADV
taxlaw-2864	749	7	from	from	ADP
taxlaw-2864	749	8	taxing	tax	VERB
taxlaw-2864	749	9	capital	capital	NOUN
taxlaw-2864	749	10	gains	gain	NOUN
taxlaw-2864	749	11	too	too	ADV
taxlaw-2864	749	12	heavily	heavily	ADV
taxlaw-2864	749	13	as	as	ADP
taxlaw-2864	749	14	a	a	DET
taxlaw-2864	749	15	concession	concession	NOUN
taxlaw-2864	749	16	to	to	ADP
taxlaw-2864	749	17	the	the	DET
taxlaw-2864	749	18	administrative	administrative	ADJ
taxlaw-2864	749	19	reality	reality	NOUN
taxlaw-2864	749	20	that	that	SCONJ
taxlaw-2864	749	21	taxpayers	taxpayer	NOUN
taxlaw-2864	749	22	had	have	AUX
taxlaw-2864	749	23	a	a	DET
taxlaw-2864	749	24	hard	hard	ADJ
taxlaw-2864	749	25	time	time	NOUN
taxlaw-2864	749	26	computing	compute	VERB
taxlaw-2864	749	27	their	their	PRON
taxlaw-2864	749	28	gains	gain	NOUN
taxlaw-2864	749	29	and	and	CCONJ
taxlaw-2864	749	30	,	,	PUNCT
taxlaw-2864	749	31	by	by	ADP
taxlaw-2864	749	32	the	the	DET
taxlaw-2864	749	33	same	same	ADJ
taxlaw-2864	749	34	token	token	NOUN
taxlaw-2864	749	35	,	,	PUNCT
taxlaw-2864	749	36	that	that	SCONJ
taxlaw-2864	749	37	the	the	DET
taxlaw-2864	749	38	i.r.s	i.r.	NOUN
taxlaw-2864	749	39	.	.	PUNCT
taxlaw-2864	750	1	had	have	VERB
taxlaw-2864	750	2	a	a	DET
taxlaw-2864	750	3	difficult	difficult	ADJ
taxlaw-2864	750	4	time	time	NOUN
taxlaw-2864	750	5	monitoring	monitor	VERB
taxlaw-2864	750	6	taxpayer	taxpayer	NOUN
taxlaw-2864	750	7	compliance.203	compliance.203	NOUN
taxlaw-2864	750	8	for	for	ADP
taxlaw-2864	750	9	example	example	NOUN
taxlaw-2864	750	10	,	,	PUNCT
taxlaw-2864	750	11	consider	consider	VERB
taxlaw-2864	750	12	the	the	DET
taxlaw-2864	750	13	plight	plight	NOUN
taxlaw-2864	750	14	of	of	ADP
taxlaw-2864	750	15	taxpayers	taxpayer	NOUN
taxlaw-2864	750	16	who	who	PRON
taxlaw-2864	750	17	purchased	purchase	VERB
taxlaw-2864	750	18	at&t	at&t	PROPN
taxlaw-2864	750	19	stock	stock	PROPN
taxlaw-2864	750	20	in	in	ADP
taxlaw-2864	750	21	,	,	PUNCT
taxlaw-2864	750	22	say	say	INTJ
taxlaw-2864	750	23	,	,	PUNCT
taxlaw-2864	750	24	1980.204	1980.204	PROPN
taxlaw-2864	750	25	after	after	ADP
taxlaw-2864	750	26	a	a	DET
taxlaw-2864	750	27	series	series	NOUN
taxlaw-2864	750	28	of	of	ADP
taxlaw-2864	750	29	spin	spin	NOUN
taxlaw-2864	750	30	-	-	PUNCT
taxlaw-2864	750	31	offs	off	NOUN
taxlaw-2864	750	32	and	and	CCONJ
taxlaw-2864	750	33	other	other	ADJ
taxlaw-2864	750	34	capital	capital	NOUN
taxlaw-2864	750	35	events	event	NOUN
taxlaw-2864	750	36	(	(	PUNCT
taxlaw-2864	750	37	e.g.	e.g.	ADV
taxlaw-2864	750	38	,	,	PUNCT
taxlaw-2864	750	39	stock	stock	NOUN
taxlaw-2864	750	40	dividends	dividend	NOUN
taxlaw-2864	750	41	and	and	CCONJ
taxlaw-2864	750	42	redemptions	redemption	NOUN
taxlaw-2864	750	43	)	)	PUNCT
taxlaw-2864	750	44	,	,	PUNCT
taxlaw-2864	750	45	if	if	SCONJ
taxlaw-2864	750	46	and	and	CCONJ
taxlaw-2864	750	47	when	when	SCONJ
taxlaw-2864	750	48	taxpayers	taxpayer	NOUN
taxlaw-2864	750	49	sold	sell	VERB
taxlaw-2864	750	50	their	their	PRON
taxlaw-2864	750	51	investment	investment	NOUN
taxlaw-2864	750	52	,	,	PUNCT
taxlaw-2864	750	53	they	they	PRON
taxlaw-2864	750	54	would	would	AUX
taxlaw-2864	750	55	have	have	VERB
taxlaw-2864	750	56	to	to	PART
taxlaw-2864	750	57	compute	compute	VERB
taxlaw-2864	750	58	their	their	PRON
taxlaw-2864	750	59	tax	tax	NOUN
taxlaw-2864	750	60	bases	basis	NOUN
taxlaw-2864	750	61	in	in	ADP
taxlaw-2864	750	62	the	the	DET
taxlaw-2864	750	63	original	original	ADJ
taxlaw-2864	750	64	at&t	at&t	PROPN
taxlaw-2864	750	65	stock	stock	NOUN
taxlaw-2864	750	66	they	they	PRON
taxlaw-2864	750	67	owned	own	VERB
taxlaw-2864	750	68	as	as	ADV
taxlaw-2864	750	69	well	well	ADV
taxlaw-2864	750	70	as	as	ADP
taxlaw-2864	750	71	the	the	DET
taxlaw-2864	750	72	tax	tax	NOUN
taxlaw-2864	750	73	bases	basis	NOUN
taxlaw-2864	750	74	of	of	ADP
taxlaw-2864	750	75	the	the	DET
taxlaw-2864	750	76	spin	spin	VERB
taxlaw-2864	750	77	-	-	PUNCT
taxlaw-2864	750	78	off	off	ADP
taxlaw-2864	750	79	companies	company	NOUN
taxlaw-2864	750	80	.	.	PUNCT
taxlaw-2864	751	1	most	most	ADJ
taxlaw-2864	751	2	taxpayers	taxpayer	NOUN
taxlaw-2864	751	3	lacked	lack	VERB
taxlaw-2864	751	4	the	the	DET
taxlaw-2864	751	5	ability	ability	NOUN
taxlaw-2864	751	6	,	,	PUNCT
taxlaw-2864	751	7	time	time	NOUN
taxlaw-2864	751	8	,	,	PUNCT
taxlaw-2864	751	9	and	and	CCONJ
taxlaw-2864	751	10	resources	resource	NOUN
taxlaw-2864	751	11	to	to	PART
taxlaw-2864	751	12	make	make	VERB
taxlaw-2864	751	13	these	these	DET
taxlaw-2864	751	14	computations	computation	NOUN
taxlaw-2864	751	15	;	;	PUNCT
taxlaw-2864	751	16	furthermore	furthermore	ADV
taxlaw-2864	751	17	,	,	PUNCT
taxlaw-2864	751	18	the	the	DET
taxlaw-2864	751	19	i.r.s	i.r.	NOUN
taxlaw-2864	751	20	.	.	PUNCT
taxlaw-2864	751	21	lacked	lack	VERB
taxlaw-2864	751	22	the	the	DET
taxlaw-2864	751	23	resources	resource	NOUN
taxlaw-2864	751	24	to	to	PART
taxlaw-2864	751	25	ensure	ensure	VERB
taxlaw-2864	751	26	compliance.205	compliance.205	NOUN
taxlaw-2864	751	27	fast	fast	ADV
taxlaw-2864	751	28	-	-	PUNCT
taxlaw-2864	751	29	forward	forward	NOUN
taxlaw-2864	751	30	to	to	ADP
taxlaw-2864	751	31	the	the	DET
taxlaw-2864	751	32	twenty	twenty	NUM
taxlaw-2864	751	33	-	-	PUNCT
taxlaw-2864	751	34	first	first	ADJ
taxlaw-2864	751	35	century	century	NOUN
taxlaw-2864	751	36	,	,	PUNCT
taxlaw-2864	751	37	in	in	ADP
taxlaw-2864	751	38	which	which	PRON
taxlaw-2864	751	39	data	datum	NOUN
taxlaw-2864	751	40	storage	storage	NOUN
taxlaw-2864	751	41	,	,	PUNCT
taxlaw-2864	751	42	data	data	NOUN
taxlaw-2864	751	43	mining	mining	NOUN
taxlaw-2864	751	44	,	,	PUNCT
taxlaw-2864	751	45	and	and	CCONJ
taxlaw-2864	751	46	data	datum	NOUN
taxlaw-2864	751	47	manipulation	manipulation	NOUN
taxlaw-2864	751	48	are	be	AUX
taxlaw-2864	751	49	routine.206	routine.206	NUM
taxlaw-2864	751	50	congress	congress	PROPN
taxlaw-2864	751	51	capitalized	capitalize	VERB
taxlaw-2864	751	52	upon	upon	SCONJ
taxlaw-2864	751	53	these	these	DET
taxlaw-2864	751	54	technological	technological	ADJ
taxlaw-2864	751	55	advances	advance	NOUN
taxlaw-2864	751	56	and	and	CCONJ
taxlaw-2864	751	57	mandated	mandate	VERB
taxlaw-2864	751	58	that	that	SCONJ
taxlaw-2864	751	59	third	third	ADJ
taxlaw-2864	751	60	-	-	PUNCT
taxlaw-2864	751	61	party	party	NOUN
taxlaw-2864	751	62	brokers	broker	NOUN
taxlaw-2864	751	63	maintain	maintain	VERB
taxlaw-2864	751	64	,	,	PUNCT
taxlaw-2864	751	65	adjust	adjust	VERB
taxlaw-2864	751	66	,	,	PUNCT
taxlaw-2864	751	67	and	and	CCONJ
taxlaw-2864	751	68	report	report	VERB
taxlaw-2864	751	69	the	the	DET
taxlaw-2864	751	70	tax	tax	NOUN
taxlaw-2864	751	71	basis	basis	NOUN
taxlaw-2864	751	72	that	that	SCONJ
taxlaw-2864	751	73	investors	investor	NOUN
taxlaw-2864	751	74	have	have	VERB
taxlaw-2864	751	75	in	in	ADP
taxlaw-2864	751	76	their	their	PRON
taxlaw-2864	751	77	marketable	marketable	ADJ
taxlaw-2864	751	78	securities	security	NOUN
taxlaw-2864	751	79	on	on	ADP
taxlaw-2864	751	80	the	the	DET
taxlaw-2864	751	81	face	face	NOUN
taxlaw-2864	751	82	of	of	ADP
taxlaw-2864	751	83	tax	tax	NOUN
taxlaw-2864	751	84	information	information	NOUN
taxlaw-2864	751	85	returns.207	returns.207	VERB
taxlaw-2864	751	86	from	from	ADP
taxlaw-2864	751	87	a	a	DET
taxlaw-2864	751	88	taxpayer	taxpayer	NOUN
taxlaw-2864	751	89	-	-	PUNCT
taxlaw-2864	751	90	oversight	oversight	NOUN
taxlaw-2864	751	91	perspective	perspective	NOUN
taxlaw-2864	751	92	,	,	PUNCT
taxlaw-2864	751	93	this	this	DET
taxlaw-2864	751	94	third	third	ADJ
taxlaw-2864	751	95	-	-	PUNCT
taxlaw-2864	751	96	party	party	NOUN
taxlaw-2864	751	97	tax	tax	NOUN
taxlaw-2864	751	98	information	information	NOUN
taxlaw-2864	751	99	reporting	reporting	NOUN
taxlaw-2864	751	100	requirement	requirement	NOUN
taxlaw-2864	751	101	leveled	level	VERB
taxlaw-2864	751	102	the	the	DET
taxlaw-2864	751	103	playing	play	VERB
taxlaw-2864	751	104	field	field	NOUN
taxlaw-2864	751	105	between	between	ADP
taxlaw-2864	751	106	the	the	DET
taxlaw-2864	751	107	income	income	NOUN
taxlaw-2864	751	108	derived	derive	VERB
taxlaw-2864	751	109	from	from	ADP
taxlaw-2864	751	110	labor	labor	NOUN
taxlaw-2864	751	111	and	and	CCONJ
taxlaw-2864	751	112	that	that	SCONJ
taxlaw-2864	751	113	derived	derive	VERB
taxlaw-2864	751	114	from	from	ADP
taxlaw-2864	751	115	capital	capital	NOUN
taxlaw-2864	751	116	:	:	PUNCT
taxlaw-2864	751	117	each	each	PRON
taxlaw-2864	751	118	now	now	ADV
taxlaw-2864	751	119	can	can	AUX
taxlaw-2864	751	120	be	be	AUX
taxlaw-2864	751	121	readily	readily	ADV
taxlaw-2864	751	122	monitored	monitor	VERB
taxlaw-2864	751	123	for	for	ADP
taxlaw-2864	751	124	complete	complete	ADJ
taxlaw-2864	751	125	accuracy	accuracy	NOUN
taxlaw-2864	751	126	.	.	PUNCT
taxlaw-2864	752	1	c.	c.	NOUN
taxlaw-2864	752	2	tax	tax	NOUN
taxlaw-2864	752	3	revenue	revenue	NOUN
taxlaw-2864	752	4	projections	projection	NOUN
taxlaw-2864	752	5	associated	associate	VERB
taxlaw-2864	752	6	with	with	ADP
taxlaw-2864	752	7	technological	technological	ADJ
taxlaw-2864	752	8	transformation	transformation	NOUN
taxlaw-2864	752	9	since	since	SCONJ
taxlaw-2864	752	10	taxes	taxis	NOUN
taxlaw-2864	752	11	on	on	ADP
taxlaw-2864	752	12	labor	labor	NOUN
taxlaw-2864	752	13	comprise	comprise	VERB
taxlaw-2864	752	14	a	a	DET
taxlaw-2864	752	15	majority	majority	NOUN
taxlaw-2864	752	16	of	of	ADP
taxlaw-2864	752	17	federal	federal	ADJ
taxlaw-2864	752	18	tax	tax	NOUN
taxlaw-2864	752	19	revenue	revenue	NOUN
taxlaw-2864	752	20	,	,	PUNCT
taxlaw-2864	752	21	a	a	DET
taxlaw-2864	752	22	decline	decline	NOUN
taxlaw-2864	752	23	in	in	ADP
taxlaw-2864	752	24	labor	labor	NOUN
taxlaw-2864	752	25	income	income	NOUN
taxlaw-2864	752	26	will	will	AUX
taxlaw-2864	752	27	inevitably	inevitably	ADV
taxlaw-2864	752	28	diminish	diminish	VERB
taxlaw-2864	752	29	tax	tax	NOUN
taxlaw-2864	752	30	revenue	revenue	NOUN
taxlaw-2864	752	31	if	if	SCONJ
taxlaw-2864	752	32	there	there	PRON
taxlaw-2864	752	33	is	be	VERB
taxlaw-2864	752	34	no	no	DET
taxlaw-2864	752	35	meaningful	meaningful	ADJ
taxlaw-2864	752	36	reform.208	reform.208	NOUN
taxlaw-2864	752	37	indeed	indeed	ADV
taxlaw-2864	752	38	,	,	PUNCT
taxlaw-2864	752	39	a	a	DET
taxlaw-2864	752	40	recent	recent	ADJ
taxlaw-2864	752	41	report	report	NOUN
taxlaw-2864	752	42	by	by	ADP
taxlaw-2864	752	43	the	the	DET
taxlaw-2864	752	44	international	international	ADJ
taxlaw-2864	752	45	monetary	monetary	ADJ
taxlaw-2864	752	46	fund	fund	NOUN
taxlaw-2864	752	47	indicates	indicate	VERB
taxlaw-2864	752	48	that	that	SCONJ
taxlaw-2864	752	49	“	"	PUNCT
taxlaw-2864	752	50	the	the	DET
taxlaw-2864	752	51	u.s	u.s	PROPN
taxlaw-2864	752	52	.	.	PROPN
taxlaw-2864	752	53	labor	labor	NOUN
taxlaw-2864	752	54	share	share	NOUN
taxlaw-2864	752	55	[	[	X
taxlaw-2864	752	56	of	of	ADP
taxlaw-2864	752	57	income	income	NOUN
taxlaw-2864	752	58	]	]	PUNCT
taxlaw-2864	752	59	has	have	AUX
taxlaw-2864	752	60	fallen	fall	VERB
taxlaw-2864	752	61	by	by	ADP
taxlaw-2864	752	62	3.5	3.5	NUM
taxlaw-2864	752	63	200	200	NUM
taxlaw-2864	752	64	cf	cf	NOUN
taxlaw-2864	752	65	.	.	PUNCT
taxlaw-2864	753	1	marcus	marcus	PROPN
taxlaw-2864	753	2	ryu	ryu	PROPN
taxlaw-2864	753	3	,	,	PUNCT
taxlaw-2864	753	4	why	why	SCONJ
taxlaw-2864	753	5	corporate	corporate	ADJ
taxlaw-2864	753	6	tax	tax	NOUN
taxlaw-2864	753	7	cuts	cut	NOUN
taxlaw-2864	753	8	wo	will	AUX
taxlaw-2864	753	9	n’t	not	PART
taxlaw-2864	753	10	create	create	VERB
taxlaw-2864	753	11	jobs	job	NOUN
taxlaw-2864	753	12	,	,	PUNCT
taxlaw-2864	753	13	n.y	n.y	PROPN
taxlaw-2864	753	14	.	.	PROPN
taxlaw-2864	753	15	times	times	PROPN
taxlaw-2864	753	16	(	(	PUNCT
taxlaw-2864	753	17	oct	oct	PROPN
taxlaw-2864	753	18	.	.	PROPN
taxlaw-2864	753	19	9	9	NUM
taxlaw-2864	753	20	,	,	PUNCT
taxlaw-2864	753	21	2017	2017	NUM
taxlaw-2864	753	22	)	)	PUNCT
taxlaw-2864	753	23	,	,	PUNCT
taxlaw-2864	753	24	https://www.nytimes.com/2017/10/09/opinion/corporate-tax-cuts-entrepreneur.html	https://www.nytimes.com/2017/10/09/opinion/corporate-tax-cuts-entrepreneur.html	PUNCT
taxlaw-2864	754	1	[	[	X
taxlaw-2864	754	2	https://perma.cc/9qn9-hf89	https://perma.cc/9qn9-hf89	X
taxlaw-2864	754	3	]	]	X
taxlaw-2864	754	4	(	(	PUNCT
taxlaw-2864	754	5	“	"	PUNCT
taxlaw-2864	754	6	i	i	PRON
taxlaw-2864	754	7	have	have	AUX
taxlaw-2864	754	8	never	never	ADV
taxlaw-2864	754	9	heard	hear	VERB
taxlaw-2864	754	10	someone	someone	PRON
taxlaw-2864	754	11	say	say	VERB
taxlaw-2864	754	12	,	,	PUNCT
taxlaw-2864	754	13	‘	'	PUNCT
taxlaw-2864	754	14	i	i	PRON
taxlaw-2864	754	15	would	would	AUX
taxlaw-2864	754	16	have	have	AUX
taxlaw-2864	754	17	started	start	VERB
taxlaw-2864	754	18	a	a	DET
taxlaw-2864	754	19	company	company	NOUN
taxlaw-2864	754	20	,	,	PUNCT
taxlaw-2864	754	21	but	but	CCONJ
taxlaw-2864	754	22	tax	tax	NOUN
taxlaw-2864	754	23	rates	rate	NOUN
taxlaw-2864	754	24	were	be	AUX
taxlaw-2864	754	25	too	too	ADV
taxlaw-2864	754	26	high	high	ADJ
taxlaw-2864	754	27	.	.	PUNCT
taxlaw-2864	754	28	’	'	PUNCT
taxlaw-2864	754	29	”	"	PUNCT
taxlaw-2864	754	30	)	)	PUNCT
taxlaw-2864	754	31	.	.	PUNCT
taxlaw-2864	755	1	201	201	NUM
taxlaw-2864	755	2	thomas	thomas	PROPN
taxlaw-2864	755	3	piketty	piketty	PROPN
taxlaw-2864	755	4	,	,	PUNCT
taxlaw-2864	755	5	capital	capital	NOUN
taxlaw-2864	755	6	in	in	ADP
taxlaw-2864	755	7	the	the	DET
taxlaw-2864	755	8	twenty	twenty	NUM
taxlaw-2864	755	9	-	-	PUNCT
taxlaw-2864	755	10	first	first	ADJ
taxlaw-2864	755	11	century	century	NOUN
taxlaw-2864	755	12	42	42	NUM
taxlaw-2864	755	13	(	(	PUNCT
taxlaw-2864	755	14	2014	2014	NUM
taxlaw-2864	755	15	)	)	PUNCT
taxlaw-2864	755	16	(	(	PUNCT
taxlaw-2864	755	17	“	"	PUNCT
taxlaw-2864	755	18	by	by	ADP
taxlaw-2864	755	19	2010	2010	NUM
taxlaw-2864	755	20	,	,	PUNCT
taxlaw-2864	755	21	and	and	CCONJ
taxlaw-2864	755	22	despite	despite	SCONJ
taxlaw-2864	755	23	the	the	DET
taxlaw-2864	755	24	crisis	crisis	NOUN
taxlaw-2864	755	25	that	that	PRON
taxlaw-2864	755	26	began	begin	VERB
taxlaw-2864	755	27	in	in	ADP
taxlaw-2864	755	28	2007–2008	2007–2008	NUM
taxlaw-2864	755	29	,	,	PUNCT
taxlaw-2864	755	30	capital	capital	NOUN
taxlaw-2864	755	31	was	be	AUX
taxlaw-2864	755	32	prospering	prosper	VERB
taxlaw-2864	755	33	as	as	SCONJ
taxlaw-2864	755	34	it	it	PRON
taxlaw-2864	755	35	had	have	AUX
taxlaw-2864	755	36	not	not	PART
taxlaw-2864	755	37	done	do	VERB
taxlaw-2864	755	38	since	since	SCONJ
taxlaw-2864	755	39	1913	1913	NUM
taxlaw-2864	755	40	.	.	PUNCT
taxlaw-2864	755	41	”	"	PUNCT
taxlaw-2864	755	42	)	)	PUNCT
taxlaw-2864	755	43	.	.	PUNCT
taxlaw-2864	756	1	202	202	NUM
taxlaw-2864	756	2	see	see	VERB
taxlaw-2864	756	3	supra	supra	PROPN
taxlaw-2864	756	4	notes	note	VERB
taxlaw-2864	756	5	116	116	NUM
taxlaw-2864	756	6	-	-	SYM
taxlaw-2864	756	7	118	118	NUM
taxlaw-2864	756	8	and	and	CCONJ
taxlaw-2864	756	9	accompanying	accompany	VERB
taxlaw-2864	756	10	text	text	NOUN
taxlaw-2864	756	11	.	.	PUNCT
taxlaw-2864	757	1	203	203	NUM
taxlaw-2864	757	2	u.s	u.s	PROPN
taxlaw-2864	757	3	.	.	PROPN
taxlaw-2864	757	4	gov’t	gov’t	PROPN
taxlaw-2864	757	5	accountability	accountability	NOUN
taxlaw-2864	757	6	office	office	NOUN
taxlaw-2864	757	7	,	,	PUNCT
taxlaw-2864	757	8	gao-06	gao-06	NOUN
taxlaw-2864	757	9	-	-	SYM
taxlaw-2864	757	10	603	603	NUM
taxlaw-2864	757	11	,	,	PUNCT
taxlaw-2864	757	12	capital	capital	NOUN
taxlaw-2864	757	13	gains	gain	NOUN
taxlaw-2864	757	14	tax	tax	NOUN
taxlaw-2864	757	15	gap	gap	NOUN
taxlaw-2864	757	16	:	:	PUNCT
taxlaw-2864	757	17	requiring	require	VERB
taxlaw-2864	757	18	brokers	broker	NOUN
taxlaw-2864	757	19	to	to	PART
taxlaw-2864	757	20	report	report	VERB
taxlaw-2864	757	21	securities	security	NOUN
taxlaw-2864	757	22	cost	cost	NOUN
taxlaw-2864	757	23	basis	basis	NOUN
taxlaw-2864	757	24	would	would	AUX
taxlaw-2864	757	25	improve	improve	VERB
taxlaw-2864	757	26	compliance	compliance	NOUN
taxlaw-2864	757	27	if	if	SCONJ
taxlaw-2864	757	28	related	related	ADJ
taxlaw-2864	757	29	challenges	challenge	NOUN
taxlaw-2864	757	30	are	be	AUX
taxlaw-2864	757	31	addressed	address	VERB
taxlaw-2864	757	32	12	12	NUM
taxlaw-2864	757	33	(	(	PUNCT
taxlaw-2864	757	34	june	june	PROPN
taxlaw-2864	757	35	2006	2006	NUM
taxlaw-2864	757	36	)	)	PUNCT
taxlaw-2864	757	37	.	.	PUNCT
taxlaw-2864	758	1	204	204	NUM
taxlaw-2864	758	2	the	the	DET
taxlaw-2864	758	3	national	national	ADJ
taxlaw-2864	758	4	taxpayer	taxpayer	NOUN
taxlaw-2864	758	5	advocate	advocate	NOUN
taxlaw-2864	758	6	,	,	PUNCT
taxlaw-2864	758	7	in	in	ADP
taxlaw-2864	758	8	her	her	PRON
taxlaw-2864	758	9	2005	2005	NUM
taxlaw-2864	758	10	report	report	NOUN
taxlaw-2864	758	11	to	to	ADP
taxlaw-2864	758	12	congress	congress	PROPN
taxlaw-2864	758	13	,	,	PUNCT
taxlaw-2864	758	14	utilizes	utilize	VERB
taxlaw-2864	758	15	at&t	at&t	PROPN
taxlaw-2864	758	16	stock	stock	NOUN
taxlaw-2864	758	17	to	to	PART
taxlaw-2864	758	18	illustrate	illustrate	VERB
taxlaw-2864	758	19	the	the	DET
taxlaw-2864	758	20	nature	nature	NOUN
taxlaw-2864	758	21	of	of	ADP
taxlaw-2864	758	22	the	the	DET
taxlaw-2864	758	23	problem	problem	NOUN
taxlaw-2864	758	24	.	.	PUNCT
taxlaw-2864	759	1	taxpayer	taxpayer	NOUN
taxlaw-2864	759	2	advocate	advocate	NOUN
taxlaw-2864	759	3	serv	serv	PROPN
taxlaw-2864	759	4	.	.	PROPN
taxlaw-2864	759	5	,	,	PUNCT
taxlaw-2864	759	6	2005	2005	NUM
taxlaw-2864	759	7	annual	annual	ADJ
taxlaw-2864	759	8	report	report	NOUN
taxlaw-2864	759	9	435	435	NUM
taxlaw-2864	759	10	https://www.irs.gov/pub/tas/section_2.pdf	https://www.irs.gov/pub/tas/section_2.pdf	NOUN
taxlaw-2864	760	1	[	[	X
taxlaw-2864	760	2	https://perma.cc/5fgt-r9at	https://perma.cc/5fgt-r9at	PROPN
taxlaw-2864	760	3	]	]	PUNCT
taxlaw-2864	760	4	.	.	PUNCT
taxlaw-2864	761	1	205	205	NUM
taxlaw-2864	761	2	see	see	VERB
taxlaw-2864	761	3	supra	supra	PROPN
taxlaw-2864	761	4	note	note	PROPN
taxlaw-2864	761	5	120	120	NUM
taxlaw-2864	761	6	.	.	X
taxlaw-2864	761	7	206	206	NUM
taxlaw-2864	761	8	see	see	VERB
taxlaw-2864	761	9	supra	supra	PROPN
taxlaw-2864	761	10	notes	note	VERB
taxlaw-2864	761	11	154	154	NUM
taxlaw-2864	761	12	-	-	SYM
taxlaw-2864	761	13	156	156	NUM
taxlaw-2864	761	14	.	.	PUNCT
taxlaw-2864	761	15	207	207	NUM
taxlaw-2864	761	16	see	see	VERB
taxlaw-2864	761	17	energy	energy	NOUN
taxlaw-2864	761	18	improvement	improvement	NOUN
taxlaw-2864	761	19	and	and	CCONJ
taxlaw-2864	761	20	extension	extension	NOUN
taxlaw-2864	761	21	act	act	NOUN
taxlaw-2864	761	22	of	of	ADP
taxlaw-2864	761	23	2008	2008	NUM
taxlaw-2864	761	24	,	,	PUNCT
taxlaw-2864	761	25	pub	pub	NOUN
taxlaw-2864	761	26	.	.	PUNCT
taxlaw-2864	762	1	l.	l.	PROPN
taxlaw-2864	762	2	no	no	INTJ
taxlaw-2864	762	3	.	.	PROPN
taxlaw-2864	763	1	110	110	NUM
taxlaw-2864	763	2	-	-	SYM
taxlaw-2864	763	3	343	343	NUM
taxlaw-2864	763	4	,	,	PUNCT
taxlaw-2864	763	5	§	§	PROPN
taxlaw-2864	763	6	403	403	NUM
taxlaw-2864	763	7	,	,	PUNCT
taxlaw-2864	763	8	122	122	NUM
taxlaw-2864	763	9	stat	stat	NOUN
taxlaw-2864	763	10	.	.	PUNCT
taxlaw-2864	764	1	3807	3807	NUM
taxlaw-2864	764	2	,	,	PUNCT
taxlaw-2864	764	3	3854	3854	NUM
taxlaw-2864	764	4	–	–	PUNCT
taxlaw-2864	764	5	58	58	NUM
taxlaw-2864	764	6	(	(	PUNCT
taxlaw-2864	764	7	introducing	introduce	VERB
taxlaw-2864	764	8	i.r.c	i.r.c	NOUN
taxlaw-2864	764	9	.	.	PUNCT
taxlaw-2864	765	1	§	§	PROPN
taxlaw-2864	765	2	6045(g	6045(g	PROPN
taxlaw-2864	765	3	)	)	PUNCT
taxlaw-2864	765	4	,	,	PUNCT
taxlaw-2864	765	5	which	which	PRON
taxlaw-2864	765	6	requires	require	VERB
taxlaw-2864	765	7	that	that	SCONJ
taxlaw-2864	765	8	brokers	broker	NOUN
taxlaw-2864	765	9	track	track	NOUN
taxlaw-2864	765	10	and	and	CCONJ
taxlaw-2864	765	11	report	report	NOUN
taxlaw-2864	765	12	taxpayers	taxpayer	NOUN
taxlaw-2864	765	13	’	’	PART
taxlaw-2864	765	14	tax	tax	NOUN
taxlaw-2864	765	15	basis	basis	NOUN
taxlaw-2864	765	16	in	in	ADP
taxlaw-2864	765	17	the	the	DET
taxlaw-2864	765	18	covered	cover	VERB
taxlaw-2864	765	19	securities	security	NOUN
taxlaw-2864	765	20	in	in	ADP
taxlaw-2864	765	21	which	which	PRON
taxlaw-2864	765	22	they	they	PRON
taxlaw-2864	765	23	invest	invest	VERB
taxlaw-2864	765	24	)	)	PUNCT
taxlaw-2864	765	25	.	.	PUNCT
taxlaw-2864	766	1	208	208	NUM
taxlaw-2864	766	2	see	see	VERB
taxlaw-2864	766	3	supra	supra	PROPN
taxlaw-2864	766	4	section	section	NOUN
taxlaw-2864	766	5	ii.c	ii.c	NOUN
taxlaw-2864	766	6	.	.	PUNCT
taxlaw-2864	767	1	2018	2018	NUM
taxlaw-2864	767	2	]	]	PUNCT
taxlaw-2864	767	3	33	33	NUM
taxlaw-2864	767	4	automation	automation	NOUN
taxlaw-2864	767	5	and	and	CCONJ
taxlaw-2864	767	6	the	the	DET
taxlaw-2864	767	7	income	income	NOUN
taxlaw-2864	767	8	tax	tax	NOUN
taxlaw-2864	767	9	percent	percent	NOUN
taxlaw-2864	767	10	”	"	PUNCT
taxlaw-2864	767	11	since	since	SCONJ
taxlaw-2864	767	12	2000.209	2000.209	NUM
taxlaw-2864	767	13	the	the	DET
taxlaw-2864	767	14	report	report	NOUN
taxlaw-2864	767	15	attributes	attribute	VERB
taxlaw-2864	767	16	the	the	DET
taxlaw-2864	767	17	fall	fall	NOUN
taxlaw-2864	767	18	,	,	PUNCT
taxlaw-2864	767	19	in	in	ADP
taxlaw-2864	767	20	part	part	NOUN
taxlaw-2864	767	21	,	,	PUNCT
taxlaw-2864	767	22	to	to	ADP
taxlaw-2864	767	23	“	"	PUNCT
taxlaw-2864	767	24	higher	high	ADJ
taxlaw-2864	767	25	substitutability	substitutability	NOUN
taxlaw-2864	767	26	between	between	ADP
taxlaw-2864	767	27	labor	labor	NOUN
taxlaw-2864	767	28	and	and	CCONJ
taxlaw-2864	767	29	capital	capital	NOUN
taxlaw-2864	767	30	arising	arise	VERB
taxlaw-2864	767	31	from	from	ADP
taxlaw-2864	767	32	technological	technological	ADJ
taxlaw-2864	767	33	change	change	NOUN
taxlaw-2864	767	34	and	and	CCONJ
taxlaw-2864	767	35	routinization	routinization	NOUN
taxlaw-2864	767	36	.	.	PUNCT
taxlaw-2864	767	37	”210	”210	PROPN
taxlaw-2864	767	38	similarly	similarly	ADV
taxlaw-2864	767	39	,	,	PUNCT
taxlaw-2864	767	40	recent	recent	ADJ
taxlaw-2864	767	41	empirical	empirical	ADJ
taxlaw-2864	767	42	studies	study	NOUN
taxlaw-2864	767	43	have	have	AUX
taxlaw-2864	767	44	documented	document	VERB
taxlaw-2864	767	45	a	a	DET
taxlaw-2864	767	46	decline	decline	NOUN
taxlaw-2864	767	47	in	in	ADP
taxlaw-2864	767	48	the	the	DET
taxlaw-2864	767	49	share	share	NOUN
taxlaw-2864	767	50	of	of	ADP
taxlaw-2864	767	51	gross	gross	ADJ
taxlaw-2864	767	52	domestic	domestic	ADJ
taxlaw-2864	767	53	product	product	NOUN
taxlaw-2864	767	54	(	(	PUNCT
taxlaw-2864	767	55	gdp	gdp	NOUN
taxlaw-2864	767	56	)	)	PUNCT
taxlaw-2864	767	57	allocated	allocate	VERB
taxlaw-2864	767	58	to	to	ADP
taxlaw-2864	767	59	wages	wage	NOUN
taxlaw-2864	767	60	in	in	ADP
taxlaw-2864	767	61	recent	recent	ADJ
taxlaw-2864	767	62	years	year	NOUN
taxlaw-2864	767	63	,	,	PUNCT
taxlaw-2864	767	64	both	both	CCONJ
taxlaw-2864	767	65	abroad	abroad	ADV
taxlaw-2864	767	66	and	and	CCONJ
taxlaw-2864	767	67	in	in	ADP
taxlaw-2864	767	68	the	the	DET
taxlaw-2864	767	69	united	united	PROPN
taxlaw-2864	767	70	states.211	states.211	PROPN
taxlaw-2864	767	71	table	table	NOUN
taxlaw-2864	767	72	1	1	NUM
taxlaw-2864	767	73	,	,	PUNCT
taxlaw-2864	767	74	below	below	ADV
taxlaw-2864	767	75	,	,	PUNCT
taxlaw-2864	767	76	illustrates	illustrate	VERB
taxlaw-2864	767	77	the	the	DET
taxlaw-2864	767	78	composition	composition	NOUN
taxlaw-2864	767	79	of	of	ADP
taxlaw-2864	767	80	individual	individual	ADJ
taxlaw-2864	767	81	income	income	NOUN
taxlaw-2864	767	82	over	over	ADP
taxlaw-2864	767	83	a	a	DET
taxlaw-2864	767	84	recent	recent	ADJ
taxlaw-2864	767	85	five	five	NUM
taxlaw-2864	767	86	-	-	PUNCT
taxlaw-2864	767	87	year	year	NOUN
taxlaw-2864	767	88	period	period	NOUN
taxlaw-2864	767	89	.	.	PUNCT
taxlaw-2864	768	1	from	from	ADP
taxlaw-2864	768	2	2010	2010	NUM
taxlaw-2864	768	3	until	until	ADP
taxlaw-2864	768	4	2014	2014	NUM
taxlaw-2864	768	5	(	(	PUNCT
taxlaw-2864	768	6	the	the	DET
taxlaw-2864	768	7	most	most	ADV
taxlaw-2864	768	8	recent	recent	ADJ
taxlaw-2864	768	9	year	year	NOUN
taxlaw-2864	768	10	for	for	ADP
taxlaw-2864	768	11	which	which	PRON
taxlaw-2864	768	12	data	datum	NOUN
taxlaw-2864	768	13	is	be	AUX
taxlaw-2864	768	14	publicly	publicly	ADV
taxlaw-2864	768	15	available	available	ADJ
taxlaw-2864	768	16	)	)	PUNCT
taxlaw-2864	768	17	,	,	PUNCT
taxlaw-2864	768	18	salaries	salary	NOUN
taxlaw-2864	768	19	and	and	CCONJ
taxlaw-2864	768	20	wages	wage	NOUN
taxlaw-2864	768	21	have	have	AUX
taxlaw-2864	768	22	declined	decline	VERB
taxlaw-2864	768	23	as	as	ADP
taxlaw-2864	768	24	a	a	DET
taxlaw-2864	768	25	percentage	percentage	NOUN
taxlaw-2864	768	26	of	of	ADP
taxlaw-2864	768	27	total	total	ADJ
taxlaw-2864	768	28	income	income	NOUN
taxlaw-2864	768	29	.	.	PUNCT
taxlaw-2864	769	1	in	in	ADP
taxlaw-2864	769	2	contrast	contrast	NOUN
taxlaw-2864	769	3	,	,	PUNCT
taxlaw-2864	769	4	over	over	ADP
taxlaw-2864	769	5	this	this	DET
taxlaw-2864	769	6	same	same	ADJ
taxlaw-2864	769	7	time	time	NOUN
taxlaw-2864	769	8	period	period	NOUN
taxlaw-2864	769	9	,	,	PUNCT
taxlaw-2864	769	10	business	business	NOUN
taxlaw-2864	769	11	and	and	CCONJ
taxlaw-2864	769	12	investment	investment	NOUN
taxlaw-2864	769	13	income	income	NOUN
taxlaw-2864	769	14	has	have	AUX
taxlaw-2864	769	15	slightly	slightly	ADV
taxlaw-2864	769	16	increased	increase	VERB
taxlaw-2864	769	17	,	,	PUNCT
taxlaw-2864	769	18	while	while	SCONJ
taxlaw-2864	769	19	capital	capital	NOUN
taxlaw-2864	769	20	gains	gain	NOUN
taxlaw-2864	769	21	income	income	NOUN
taxlaw-2864	769	22	as	as	ADP
taxlaw-2864	769	23	a	a	DET
taxlaw-2864	769	24	percentage	percentage	NOUN
taxlaw-2864	769	25	of	of	ADP
taxlaw-2864	769	26	income	income	NOUN
taxlaw-2864	769	27	has	have	AUX
taxlaw-2864	769	28	increased	increase	VERB
taxlaw-2864	769	29	more	more	ADV
taxlaw-2864	769	30	significantly.212	significantly.212	VERB
taxlaw-2864	769	31	table	table	NOUN
taxlaw-2864	769	32	1	1	NUM
taxlaw-2864	769	33	:	:	PUNCT
taxlaw-2864	770	1	income	income	NOUN
taxlaw-2864	770	2	sources	source	NOUN
taxlaw-2864	770	3	as	as	ADP
taxlaw-2864	770	4	a	a	DET
taxlaw-2864	770	5	percentage	percentage	NOUN
taxlaw-2864	770	6	of	of	ADP
taxlaw-2864	770	7	total	total	ADJ
taxlaw-2864	770	8	income213	income213	PROPN
taxlaw-2864	770	9	year	year	NOUN
taxlaw-2864	770	10	salaries	salary	NOUN
taxlaw-2864	770	11	/	/	SYM
taxlaw-2864	770	12	wages	wage	NOUN
taxlaw-2864	770	13	as	as	ADP
taxlaw-2864	770	14	percentage	percentage	NOUN
taxlaw-2864	770	15	of	of	ADP
taxlaw-2864	770	16	total	total	ADJ
taxlaw-2864	770	17	income	income	NOUN
taxlaw-2864	770	18	business	business	NOUN
taxlaw-2864	770	19	/	/	SYM
taxlaw-2864	770	20	investment	investment	NOUN
taxlaw-2864	770	21	as	as	ADP
taxlaw-2864	770	22	percentage	percentage	NOUN
taxlaw-2864	770	23	of	of	ADP
taxlaw-2864	770	24	total	total	ADJ
taxlaw-2864	770	25	income214	income214	PROPN
taxlaw-2864	770	26	capital	capital	NOUN
taxlaw-2864	770	27	gains	gain	NOUN
taxlaw-2864	770	28	as	as	ADP
taxlaw-2864	770	29	percentage	percentage	NOUN
taxlaw-2864	770	30	of	of	ADP
taxlaw-2864	770	31	total	total	ADJ
taxlaw-2864	770	32	income	income	NOUN
taxlaw-2864	770	33	2010	2010	NUM
taxlaw-2864	770	34	71.1	71.1	NUM
taxlaw-2864	770	35	15.2	15.2	NUM
taxlaw-2864	770	36	4.4	4.4	NUM
taxlaw-2864	770	37	2011	2011	NUM
taxlaw-2864	770	38	71.3	71.3	NUM
taxlaw-2864	770	39	15.3	15.3	NUM
taxlaw-2864	770	40	4.4	4.4	NUM
taxlaw-2864	770	41	2012	2012	NUM
taxlaw-2864	770	42	68.2	68.2	NUM
taxlaw-2864	770	43	16.9	16.9	NUM
taxlaw-2864	770	44	6.7	6.7	NUM
taxlaw-2864	770	45	2013	2013	NUM
taxlaw-2864	770	46	70.1	70.1	NUM
taxlaw-2864	770	47	15.8	15.8	NUM
taxlaw-2864	770	48	5.3	5.3	NUM
taxlaw-2864	770	49	2014	2014	NUM
taxlaw-2864	770	50	68.4	68.4	NUM
taxlaw-2864	770	51	16.1	16.1	NUM
taxlaw-2864	770	52	7.0	7.0	NUM
taxlaw-2864	770	53	further	far	ADV
taxlaw-2864	770	54	,	,	PUNCT
taxlaw-2864	770	55	consider	consider	VERB
taxlaw-2864	770	56	table	table	NOUN
taxlaw-2864	770	57	2	2	NUM
taxlaw-2864	770	58	,	,	PUNCT
taxlaw-2864	770	59	below	below	ADV
taxlaw-2864	770	60	,	,	PUNCT
taxlaw-2864	770	61	which	which	PRON
taxlaw-2864	770	62	documents	document	VERB
taxlaw-2864	770	63	the	the	DET
taxlaw-2864	770	64	respective	respective	ADJ
taxlaw-2864	770	65	shares	share	NOUN
taxlaw-2864	770	66	of	of	ADP
taxlaw-2864	770	67	total	total	ADJ
taxlaw-2864	770	68	tax	tax	NOUN
taxlaw-2864	770	69	revenue	revenue	NOUN
taxlaw-2864	770	70	for	for	ADP
taxlaw-2864	770	71	payroll	payroll	NOUN
taxlaw-2864	770	72	taxes	taxis	NOUN
taxlaw-2864	770	73	and	and	CCONJ
taxlaw-2864	770	74	income	income	NOUN
taxlaw-2864	770	75	taxes	taxis	NOUN
taxlaw-2864	770	76	from	from	ADP
taxlaw-2864	770	77	2010	2010	NUM
taxlaw-2864	770	78	to	to	ADP
taxlaw-2864	770	79	2018	2018	NUM
taxlaw-2864	770	80	.	.	PUNCT
taxlaw-2864	771	1	in	in	ADP
taxlaw-2864	771	2	2010	2010	NUM
taxlaw-2864	771	3	,	,	PUNCT
taxlaw-2864	771	4	payroll	payroll	NOUN
taxlaw-2864	771	5	taxes	taxis	NOUN
taxlaw-2864	771	6	(	(	PUNCT
taxlaw-2864	771	7	for	for	ADP
taxlaw-2864	771	8	both	both	CCONJ
taxlaw-2864	771	9	social	social	ADJ
taxlaw-2864	771	10	security	security	NOUN
taxlaw-2864	771	11	and	and	CCONJ
taxlaw-2864	771	12	hospital	hospital	NOUN
taxlaw-2864	771	13	insurance	insurance	NOUN
taxlaw-2864	771	14	)	)	PUNCT
taxlaw-2864	771	15	represented	represent	VERB
taxlaw-2864	771	16	40	40	NUM
taxlaw-2864	771	17	percent	percent	NOUN
taxlaw-2864	771	18	of	of	ADP
taxlaw-2864	771	19	total	total	ADJ
taxlaw-2864	771	20	tax	tax	NOUN
taxlaw-2864	771	21	revenues	revenue	NOUN
taxlaw-2864	771	22	.	.	PUNCT
taxlaw-2864	772	1	in	in	ADP
taxlaw-2864	772	2	2011	2011	NUM
taxlaw-2864	772	3	and	and	CCONJ
taxlaw-2864	772	4	209	209	NUM
taxlaw-2864	772	5	int’l	int’l	NUM
taxlaw-2864	772	6	monetary	monetary	ADJ
taxlaw-2864	772	7	fund	fund	NOUN
taxlaw-2864	772	8	,	,	PUNCT
taxlaw-2864	772	9	imf	imf	PROPN
taxlaw-2864	772	10	country	country	PROPN
taxlaw-2864	772	11	report	report	VERB
taxlaw-2864	772	12	no	no	INTJ
taxlaw-2864	772	13	.	.	PUNCT
taxlaw-2864	772	14	17/239	17/239	NUM
taxlaw-2864	772	15	,	,	PUNCT
taxlaw-2864	772	16	united	united	PROPN
taxlaw-2864	772	17	states	states	PROPN
taxlaw-2864	772	18	:	:	PUNCT
taxlaw-2864	772	19	2017	2017	NUM
taxlaw-2864	772	20	article	article	NOUN
taxlaw-2864	772	21	iv	iv	NUM
taxlaw-2864	772	22	consultation	consultation	NOUN
taxlaw-2864	772	23	17	17	NUM
taxlaw-2864	772	24	(	(	PUNCT
taxlaw-2864	772	25	july	july	PROPN
taxlaw-2864	772	26	2017	2017	NUM
taxlaw-2864	772	27	)	)	PUNCT
taxlaw-2864	772	28	,	,	PUNCT
taxlaw-2864	772	29	http://www.imf.org/en/publications/cr/issues/2017/07/27/united-states-2017article-iv-consultation-press-release-staff-report-45142	http://www.imf.org/en/publications/cr/issues/2017/07/27/united-states-2017article-iv-consultation-press-release-staff-report-45142	PRON
taxlaw-2864	773	1	[	[	X
taxlaw-2864	774	1	https://perma.cc/9gxb-bwvx	https://perma.cc/9gxb-bwvx	X
taxlaw-2864	774	2	]	]	X
taxlaw-2864	774	3	.	.	PUNCT
taxlaw-2864	775	1	210	210	NUM
taxlaw-2864	776	1	i	i	PRON
taxlaw-2864	776	2	d.	d.	PROPN
taxlaw-2864	776	3	211	211	NUM
taxlaw-2864	776	4	see	see	VERB
taxlaw-2864	776	5	,	,	PUNCT
taxlaw-2864	776	6	e.g.	e.g.	ADV
taxlaw-2864	776	7	,	,	PUNCT
taxlaw-2864	776	8	david	david	PROPN
taxlaw-2864	776	9	autor	autor	PROPN
taxlaw-2864	776	10	et	et	PROPN
taxlaw-2864	776	11	al	al	PROPN
taxlaw-2864	776	12	.	.	PROPN
taxlaw-2864	776	13	,	,	PUNCT
taxlaw-2864	776	14	the	the	DET
taxlaw-2864	776	15	fall	fall	NOUN
taxlaw-2864	776	16	of	of	ADP
taxlaw-2864	776	17	the	the	DET
taxlaw-2864	776	18	labor	labor	NOUN
taxlaw-2864	776	19	share	share	NOUN
taxlaw-2864	776	20	and	and	CCONJ
taxlaw-2864	776	21	the	the	DET
taxlaw-2864	776	22	rise	rise	NOUN
taxlaw-2864	776	23	of	of	ADP
taxlaw-2864	776	24	superstar	superstar	NOUN
taxlaw-2864	776	25	firms	firm	NOUN
taxlaw-2864	776	26	(	(	PUNCT
taxlaw-2864	776	27	nat’l	nat’l	NUM
taxlaw-2864	776	28	bureau	bureau	PROPN
taxlaw-2864	776	29	of	of	ADP
taxlaw-2864	776	30	econ	econ	PROPN
taxlaw-2864	776	31	.	.	PUNCT
taxlaw-2864	777	1	research	research	PROPN
taxlaw-2864	777	2	,	,	PUNCT
taxlaw-2864	777	3	working	work	VERB
taxlaw-2864	777	4	paper	paper	NOUN
taxlaw-2864	777	5	no	no	NOUN
taxlaw-2864	777	6	.	.	PROPN
taxlaw-2864	777	7	23396	23396	NUM
taxlaw-2864	777	8	,	,	PUNCT
taxlaw-2864	777	9	2017	2017	NUM
taxlaw-2864	777	10	)	)	PUNCT
taxlaw-2864	777	11	,	,	PUNCT
taxlaw-2864	778	1	http://www.nber.org/papers/w23396	http://www.nber.org/papers/w23396	PROPN
taxlaw-2864	779	1	[	[	X
taxlaw-2864	779	2	https://perma.cc/nf23r8z2	https://perma.cc/nf23r8z2	X
taxlaw-2864	779	3	]	]	X
taxlaw-2864	779	4	(	(	PUNCT
taxlaw-2864	779	5	attributing	attribute	VERB
taxlaw-2864	779	6	the	the	DET
taxlaw-2864	779	7	fall	fall	NOUN
taxlaw-2864	779	8	in	in	ADP
taxlaw-2864	779	9	the	the	DET
taxlaw-2864	779	10	labor	labor	NOUN
taxlaw-2864	779	11	share	share	NOUN
taxlaw-2864	779	12	of	of	ADP
taxlaw-2864	779	13	gdp	gdp	NOUN
taxlaw-2864	779	14	in	in	ADP
taxlaw-2864	779	15	the	the	DET
taxlaw-2864	779	16	united	united	PROPN
taxlaw-2864	779	17	states	states	PROPN
taxlaw-2864	779	18	to	to	ADP
taxlaw-2864	779	19	the	the	DET
taxlaw-2864	779	20	rise	rise	NOUN
taxlaw-2864	779	21	of	of	ADP
taxlaw-2864	779	22	“	"	PUNCT
taxlaw-2864	779	23	superstar	superstar	NOUN
taxlaw-2864	779	24	firms	firm	NOUN
taxlaw-2864	779	25	,	,	PUNCT
taxlaw-2864	779	26	”	"	PUNCT
taxlaw-2864	779	27	which	which	PRON
taxlaw-2864	779	28	take	take	VERB
taxlaw-2864	779	29	advantage	advantage	NOUN
taxlaw-2864	779	30	of	of	ADP
taxlaw-2864	779	31	technology	technology	NOUN
taxlaw-2864	779	32	and	and	CCONJ
taxlaw-2864	779	33	globalization	globalization	NOUN
taxlaw-2864	779	34	to	to	PART
taxlaw-2864	779	35	produce	produce	VERB
taxlaw-2864	779	36	high	high	ADJ
taxlaw-2864	779	37	profits	profit	NOUN
taxlaw-2864	779	38	with	with	ADP
taxlaw-2864	779	39	relatively	relatively	ADV
taxlaw-2864	779	40	low	low	ADJ
taxlaw-2864	779	41	labor	labor	NOUN
taxlaw-2864	779	42	costs	cost	NOUN
taxlaw-2864	779	43	)	)	PUNCT
taxlaw-2864	779	44	;	;	PUNCT
taxlaw-2864	779	45	loukas	loukas	PROPN
taxlaw-2864	779	46	karabarbounis	karabarbounis	PROPN
taxlaw-2864	779	47	&	&	CCONJ
taxlaw-2864	779	48	brent	brent	PROPN
taxlaw-2864	779	49	neiman	neiman	PROPN
taxlaw-2864	779	50	,	,	PUNCT
taxlaw-2864	779	51	the	the	DET
taxlaw-2864	779	52	global	global	ADJ
taxlaw-2864	779	53	decline	decline	NOUN
taxlaw-2864	779	54	of	of	ADP
taxlaw-2864	779	55	the	the	DET
taxlaw-2864	779	56	labor	labor	NOUN
taxlaw-2864	779	57	share	share	NOUN
taxlaw-2864	779	58	1	1	NUM
taxlaw-2864	779	59	(	(	PUNCT
taxlaw-2864	779	60	nat’l	nat’l	NUM
taxlaw-2864	779	61	bureau	bureau	PROPN
taxlaw-2864	779	62	of	of	ADP
taxlaw-2864	779	63	econ	econ	PROPN
taxlaw-2864	779	64	.	.	PUNCT
taxlaw-2864	780	1	research	research	PROPN
taxlaw-2864	780	2	,	,	PUNCT
taxlaw-2864	780	3	working	work	VERB
taxlaw-2864	780	4	paper	paper	NOUN
taxlaw-2864	780	5	no	no	INTJ
taxlaw-2864	780	6	.	.	PROPN
taxlaw-2864	780	7	19136	19136	NUM
taxlaw-2864	780	8	,	,	PUNCT
taxlaw-2864	780	9	2013	2013	NUM
taxlaw-2864	780	10	)	)	PUNCT
taxlaw-2864	780	11	,	,	PUNCT
taxlaw-2864	780	12	http://www.nber.org/papers/w19136.pdf	http://www.nber.org/papers/w19136.pdf	NOUN
taxlaw-2864	781	1	[	[	X
taxlaw-2864	781	2	https://perma.cc/yr4n-ktft	https://perma.cc/yr4n-ktft	X
taxlaw-2864	781	3	]	]	X
taxlaw-2864	781	4	(	(	PUNCT
taxlaw-2864	781	5	attributing	attribute	VERB
taxlaw-2864	781	6	the	the	DET
taxlaw-2864	781	7	global	global	ADJ
taxlaw-2864	781	8	decline	decline	NOUN
taxlaw-2864	781	9	in	in	ADP
taxlaw-2864	781	10	the	the	DET
taxlaw-2864	781	11	labor	labor	NOUN
taxlaw-2864	781	12	share	share	NOUN
taxlaw-2864	781	13	to	to	ADP
taxlaw-2864	781	14	“	"	PUNCT
taxlaw-2864	781	15	[	[	X
taxlaw-2864	781	16	e]fficiency	e]fficiency	NOUN
taxlaw-2864	781	17	gains	gain	NOUN
taxlaw-2864	781	18	in	in	ADP
taxlaw-2864	781	19	capital	capital	NOUN
taxlaw-2864	781	20	producing	produce	VERB
taxlaw-2864	781	21	sectors	sector	NOUN
taxlaw-2864	781	22	,	,	PUNCT
taxlaw-2864	781	23	often	often	ADV
taxlaw-2864	781	24	attributed	attribute	VERB
taxlaw-2864	781	25	to	to	ADP
taxlaw-2864	781	26	advances	advance	NOUN
taxlaw-2864	781	27	in	in	ADP
taxlaw-2864	781	28	information	information	NOUN
taxlaw-2864	781	29	technology	technology	NOUN
taxlaw-2864	781	30	and	and	CCONJ
taxlaw-2864	781	31	the	the	DET
taxlaw-2864	781	32	computer	computer	NOUN
taxlaw-2864	781	33	age	age	NOUN
taxlaw-2864	781	34	.	.	PUNCT
taxlaw-2864	781	35	.	.	PUNCT
taxlaw-2864	781	36	.	.	PUNCT
taxlaw-2864	782	1	.	.	PUNCT
taxlaw-2864	782	2	”	"	PUNCT
taxlaw-2864	782	3	)	)	PUNCT
taxlaw-2864	782	4	;	;	PUNCT
taxlaw-2864	782	5	see	see	VERB
taxlaw-2864	782	6	also	also	ADV
taxlaw-2864	782	7	simcha	simcha	PROPN
taxlaw-2864	782	8	barkai	barkai	PROPN
taxlaw-2864	782	9	,	,	PUNCT
taxlaw-2864	782	10	declining	decline	VERB
taxlaw-2864	782	11	labor	labor	NOUN
taxlaw-2864	782	12	and	and	CCONJ
taxlaw-2864	782	13	capital	capital	NOUN
taxlaw-2864	782	14	shares	share	NOUN
taxlaw-2864	782	15	,	,	PUNCT
taxlaw-2864	782	16	http://home.uchicago.edu/~barkai/doc/barkaideclininglaborcapital.pdf	http://home.uchicago.edu/~barkai/doc/barkaideclininglaborcapital.pdf	PUNCT
taxlaw-2864	783	1	[	[	X
taxlaw-2864	783	2	https://perma.cc/prp3-xt4y	https://perma.cc/prp3-xt4y	X
taxlaw-2864	783	3	]	]	X
taxlaw-2864	783	4	(	(	PUNCT
taxlaw-2864	783	5	presenting	present	VERB
taxlaw-2864	783	6	evidence	evidence	NOUN
taxlaw-2864	783	7	that	that	SCONJ
taxlaw-2864	783	8	firms	firm	NOUN
taxlaw-2864	783	9	have	have	AUX
taxlaw-2864	783	10	reduced	reduce	VERB
taxlaw-2864	783	11	spending	spending	NOUN
taxlaw-2864	783	12	on	on	ADP
taxlaw-2864	783	13	both	both	DET
taxlaw-2864	783	14	labor	labor	NOUN
taxlaw-2864	783	15	and	and	CCONJ
taxlaw-2864	783	16	capital	capital	NOUN
taxlaw-2864	783	17	in	in	ADP
taxlaw-2864	783	18	recent	recent	ADJ
taxlaw-2864	783	19	years	year	NOUN
taxlaw-2864	783	20	,	,	PUNCT
taxlaw-2864	783	21	while	while	SCONJ
taxlaw-2864	783	22	profits	profit	NOUN
taxlaw-2864	783	23	have	have	AUX
taxlaw-2864	783	24	increased	increase	VERB
taxlaw-2864	783	25	)	)	PUNCT
taxlaw-2864	783	26	.	.	PUNCT
taxlaw-2864	784	1	212	212	NUM
taxlaw-2864	784	2	however	however	ADV
taxlaw-2864	784	3	,	,	PUNCT
taxlaw-2864	784	4	in	in	ADP
taxlaw-2864	784	5	the	the	DET
taxlaw-2864	784	6	case	case	NOUN
taxlaw-2864	784	7	of	of	ADP
taxlaw-2864	784	8	capital	capital	NOUN
taxlaw-2864	784	9	gains	gain	NOUN
taxlaw-2864	784	10	income	income	NOUN
taxlaw-2864	784	11	,	,	PUNCT
taxlaw-2864	784	12	fluctuations	fluctuation	NOUN
taxlaw-2864	784	13	may	may	AUX
taxlaw-2864	784	14	be	be	AUX
taxlaw-2864	784	15	due	due	ADJ
taxlaw-2864	784	16	,	,	PUNCT
taxlaw-2864	784	17	in	in	ADP
taxlaw-2864	784	18	part	part	NOUN
taxlaw-2864	784	19	,	,	PUNCT
taxlaw-2864	784	20	to	to	ADP
taxlaw-2864	784	21	changes	change	NOUN
taxlaw-2864	784	22	in	in	ADP
taxlaw-2864	784	23	capital	capital	NOUN
taxlaw-2864	784	24	gains	gain	NOUN
taxlaw-2864	784	25	rates	rate	NOUN
taxlaw-2864	784	26	,	,	PUNCT
taxlaw-2864	784	27	which	which	PRON
taxlaw-2864	784	28	may	may	AUX
taxlaw-2864	784	29	cause	cause	VERB
taxlaw-2864	784	30	capital	capital	NOUN
taxlaw-2864	784	31	gains	gain	NOUN
taxlaw-2864	784	32	realization	realization	NOUN
taxlaw-2864	784	33	rates	rate	NOUN
taxlaw-2864	784	34	among	among	ADP
taxlaw-2864	784	35	taxpayers	taxpayer	NOUN
taxlaw-2864	784	36	to	to	PART
taxlaw-2864	784	37	vary	vary	VERB
taxlaw-2864	784	38	from	from	ADP
taxlaw-2864	784	39	year	year	NOUN
taxlaw-2864	784	40	to	to	ADP
taxlaw-2864	784	41	year	year	NOUN
taxlaw-2864	784	42	.	.	PUNCT
taxlaw-2864	785	1	213	213	NUM
taxlaw-2864	785	2	this	this	DET
taxlaw-2864	785	3	table	table	NOUN
taxlaw-2864	785	4	was	be	AUX
taxlaw-2864	785	5	populated	populate	VERB
taxlaw-2864	785	6	using	use	VERB
taxlaw-2864	785	7	data	datum	NOUN
taxlaw-2864	785	8	generated	generate	VERB
taxlaw-2864	785	9	by	by	ADP
taxlaw-2864	785	10	the	the	DET
taxlaw-2864	785	11	service	service	NOUN
taxlaw-2864	785	12	.	.	PUNCT
taxlaw-2864	786	1	this	this	DET
taxlaw-2864	786	2	data	data	NOUN
taxlaw-2864	786	3	is	be	AUX
taxlaw-2864	786	4	found	find	VERB
taxlaw-2864	786	5	at	at	ADP
taxlaw-2864	786	6	internal	internal	ADJ
taxlaw-2864	786	7	revenue	revenue	NOUN
taxlaw-2864	786	8	serv	serv	X
taxlaw-2864	786	9	.	.	PUNCT
taxlaw-2864	787	1	,	,	PUNCT
taxlaw-2864	787	2	statistics	statistic	NOUN
taxlaw-2864	787	3	of	of	ADP
taxlaw-2864	787	4	income	income	NOUN
taxlaw-2864	787	5	tax	tax	NOUN
taxlaw-2864	787	6	stats	stat	NOUN
taxlaw-2864	787	7	,	,	PUNCT
taxlaw-2864	787	8	individual	individual	ADJ
taxlaw-2864	787	9	income	income	NOUN
taxlaw-2864	787	10	tax	tax	NOUN
taxlaw-2864	787	11	returns	return	NOUN
taxlaw-2864	787	12	publication	publication	NOUN
taxlaw-2864	787	13	1304,tbl.a	1304,tbl.a	PROPN
taxlaw-2864	787	14	(	(	PUNCT
taxlaw-2864	787	15	updated	update	VERB
taxlaw-2864	787	16	apr	apr	NOUN
taxlaw-2864	787	17	.	.	PROPN
taxlaw-2864	787	18	11	11	NUM
taxlaw-2864	787	19	,	,	PUNCT
taxlaw-2864	787	20	2018	2018	NUM
taxlaw-2864	787	21	)	)	PUNCT
taxlaw-2864	787	22	,	,	PUNCT
taxlaw-2864	787	23	https://www.irs.gov/uac/soi-tax-stats-individual-income-tax-returns-publication-1304-completereport#_tbla	https://www.irs.gov/uac/soi-tax-stats-individual-income-tax-returns-publication-1304-completereport#_tbla	PROPN
taxlaw-2864	788	1	[	[	X
taxlaw-2864	788	2	https://perma.cc/d23a-wgwk	https://perma.cc/d23a-wgwk	X
taxlaw-2864	788	3	]	]	X
taxlaw-2864	788	4	.	.	PUNCT
taxlaw-2864	789	1	214	214	NUM
taxlaw-2864	789	2	see	see	VERB
taxlaw-2864	789	3	supra	supra	PROPN
taxlaw-2864	789	4	note	note	NOUN
taxlaw-2864	789	5	126	126	NUM
taxlaw-2864	789	6	for	for	ADP
taxlaw-2864	789	7	a	a	DET
taxlaw-2864	789	8	description	description	NOUN
taxlaw-2864	789	9	of	of	ADP
taxlaw-2864	789	10	the	the	DET
taxlaw-2864	789	11	components	component	NOUN
taxlaw-2864	789	12	of	of	ADP
taxlaw-2864	789	13	business	business	NOUN
taxlaw-2864	789	14	and	and	CCONJ
taxlaw-2864	789	15	investment	investment	NOUN
taxlaw-2864	789	16	income	income	NOUN
taxlaw-2864	789	17	.	.	PUNCT
taxlaw-2864	790	1	http://www.nber.org/papers/w23396	http://www.nber.org/papers/w23396	NOUN
taxlaw-2864	790	2	https://www.irs.gov/uac/soi-tax-stats-individual-income-tax-returns-publication-1304-complete-report#_tbla	https://www.irs.gov/uac/soi-tax-stats-individual-income-tax-returns-publication-1304-complete-report#_tbla	PROPN
taxlaw-2864	790	3	https://www.irs.gov/uac/soi-tax-stats-individual-income-tax-returns-publication-1304-complete-report#_tbla	https://www.irs.gov/uac/soi-tax-stats-individual-income-tax-returns-publication-1304-complete-report#_tbla	NOUN
taxlaw-2864	790	4	34	34	NUM
taxlaw-2864	791	1	[	[	X
taxlaw-2864	791	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	791	3	columbia	columbia	PROPN
taxlaw-2864	791	4	journal	journal	PROPN
taxlaw-2864	791	5	of	of	ADP
taxlaw-2864	791	6	tax	tax	NOUN
taxlaw-2864	791	7	law	law	NOUN
taxlaw-2864	791	8	2012	2012	NUM
taxlaw-2864	791	9	,	,	PUNCT
taxlaw-2864	791	10	social	social	ADJ
taxlaw-2864	791	11	security	security	NOUN
taxlaw-2864	791	12	tax	tax	NOUN
taxlaw-2864	791	13	rates	rate	NOUN
taxlaw-2864	791	14	were	be	AUX
taxlaw-2864	791	15	temporarily	temporarily	ADV
taxlaw-2864	791	16	reduced	reduce	VERB
taxlaw-2864	791	17	(	(	PUNCT
taxlaw-2864	791	18	from	from	ADP
taxlaw-2864	791	19	12.4	12.4	NUM
taxlaw-2864	791	20	percent	percent	NOUN
taxlaw-2864	791	21	to	to	ADP
taxlaw-2864	791	22	10.4	10.4	NUM
taxlaw-2864	791	23	percent),215	percent),215	NOUN
taxlaw-2864	791	24	so	so	SCONJ
taxlaw-2864	791	25	the	the	DET
taxlaw-2864	791	26	overall	overall	ADJ
taxlaw-2864	791	27	share	share	NOUN
taxlaw-2864	791	28	of	of	ADP
taxlaw-2864	791	29	payroll	payroll	NOUN
taxlaw-2864	791	30	taxes	taxis	NOUN
taxlaw-2864	791	31	as	as	ADP
taxlaw-2864	791	32	a	a	DET
taxlaw-2864	791	33	percentage	percentage	NOUN
taxlaw-2864	791	34	of	of	ADP
taxlaw-2864	791	35	tax	tax	NOUN
taxlaw-2864	791	36	revenues	revenue	NOUN
taxlaw-2864	791	37	fell	fall	VERB
taxlaw-2864	791	38	predictably	predictably	ADV
taxlaw-2864	791	39	from	from	ADP
taxlaw-2864	791	40	2010	2010	NUM
taxlaw-2864	791	41	to	to	ADP
taxlaw-2864	791	42	2011	2011	NUM
taxlaw-2864	791	43	.	.	PUNCT
taxlaw-2864	792	1	however	however	ADV
taxlaw-2864	792	2	,	,	PUNCT
taxlaw-2864	792	3	even	even	ADV
taxlaw-2864	792	4	assuming	assume	VERB
taxlaw-2864	792	5	that	that	SCONJ
taxlaw-2864	792	6	the	the	DET
taxlaw-2864	792	7	2011	2011	NUM
taxlaw-2864	792	8	and	and	CCONJ
taxlaw-2864	792	9	2012	2012	NUM
taxlaw-2864	792	10	shares	share	NOUN
taxlaw-2864	792	11	would	would	AUX
taxlaw-2864	792	12	have	have	AUX
taxlaw-2864	792	13	been	be	AUX
taxlaw-2864	792	14	somewhat	somewhat	ADV
taxlaw-2864	792	15	higher	high	ADJ
taxlaw-2864	792	16	without	without	ADP
taxlaw-2864	792	17	the	the	DET
taxlaw-2864	792	18	temporary	temporary	ADJ
taxlaw-2864	792	19	rate	rate	NOUN
taxlaw-2864	792	20	decrease	decrease	NOUN
taxlaw-2864	792	21	,	,	PUNCT
taxlaw-2864	792	22	there	there	PRON
taxlaw-2864	792	23	is	be	VERB
taxlaw-2864	792	24	an	an	DET
taxlaw-2864	792	25	overall	overall	ADJ
taxlaw-2864	792	26	decline	decline	NOUN
taxlaw-2864	792	27	in	in	ADP
taxlaw-2864	792	28	the	the	DET
taxlaw-2864	792	29	percentage	percentage	NOUN
taxlaw-2864	792	30	of	of	ADP
taxlaw-2864	792	31	total	total	ADJ
taxlaw-2864	792	32	tax	tax	NOUN
taxlaw-2864	792	33	revenues	revenue	NOUN
taxlaw-2864	792	34	from	from	ADP
taxlaw-2864	792	35	payroll	payroll	NOUN
taxlaw-2864	792	36	taxes	taxis	NOUN
taxlaw-2864	792	37	over	over	ADP
taxlaw-2864	792	38	this	this	DET
taxlaw-2864	792	39	period	period	NOUN
taxlaw-2864	792	40	,	,	PUNCT
taxlaw-2864	792	41	from	from	ADP
taxlaw-2864	792	42	40	40	NUM
taxlaw-2864	792	43	percent	percent	NOUN
taxlaw-2864	792	44	in	in	ADP
taxlaw-2864	792	45	2010	2010	NUM
taxlaw-2864	792	46	to	to	ADP
taxlaw-2864	792	47	an	an	DET
taxlaw-2864	792	48	estimated	estimate	VERB
taxlaw-2864	792	49	33.5	33.5	NUM
taxlaw-2864	792	50	percent	percent	NOUN
taxlaw-2864	792	51	for	for	ADP
taxlaw-2864	792	52	2018	2018	NUM
taxlaw-2864	792	53	.	.	PUNCT
taxlaw-2864	793	1	at	at	ADP
taxlaw-2864	793	2	the	the	DET
taxlaw-2864	793	3	same	same	ADJ
taxlaw-2864	793	4	time	time	NOUN
taxlaw-2864	793	5	,	,	PUNCT
taxlaw-2864	793	6	income	income	NOUN
taxlaw-2864	793	7	taxes	taxis	NOUN
taxlaw-2864	793	8	(	(	PUNCT
taxlaw-2864	793	9	including	include	VERB
taxlaw-2864	793	10	taxes	taxis	NOUN
taxlaw-2864	793	11	on	on	ADP
taxlaw-2864	793	12	labor	labor	NOUN
taxlaw-2864	793	13	,	,	PUNCT
taxlaw-2864	793	14	investments	investment	NOUN
taxlaw-2864	793	15	,	,	PUNCT
taxlaw-2864	793	16	profits	profit	NOUN
taxlaw-2864	793	17	,	,	PUNCT
taxlaw-2864	793	18	and	and	CCONJ
taxlaw-2864	793	19	capital	capital	NOUN
taxlaw-2864	793	20	gains	gain	NOUN
taxlaw-2864	793	21	)	)	PUNCT
taxlaw-2864	793	22	as	as	ADP
taxlaw-2864	793	23	a	a	DET
taxlaw-2864	793	24	percentage	percentage	NOUN
taxlaw-2864	793	25	of	of	ADP
taxlaw-2864	793	26	total	total	ADJ
taxlaw-2864	793	27	tax	tax	NOUN
taxlaw-2864	793	28	revenue	revenue	NOUN
taxlaw-2864	793	29	have	have	AUX
taxlaw-2864	793	30	steadily	steadily	ADV
taxlaw-2864	793	31	increased	increase	VERB
taxlaw-2864	793	32	,	,	PUNCT
taxlaw-2864	793	33	from	from	ADP
taxlaw-2864	793	34	41.5	41.5	NUM
taxlaw-2864	793	35	percent	percent	NOUN
taxlaw-2864	793	36	in	in	ADP
taxlaw-2864	793	37	2010	2010	NUM
taxlaw-2864	793	38	to	to	ADP
taxlaw-2864	793	39	an	an	DET
taxlaw-2864	793	40	estimated	estimate	VERB
taxlaw-2864	793	41	50.2	50.2	NUM
taxlaw-2864	793	42	percent	percent	NOUN
taxlaw-2864	793	43	for	for	ADP
taxlaw-2864	793	44	2018	2018	NUM
taxlaw-2864	793	45	.	.	PUNCT
taxlaw-2864	794	1	215	215	NUM
taxlaw-2864	794	2	payroll	payroll	NOUN
taxlaw-2864	794	3	tax	tax	NOUN
taxlaw-2864	794	4	rates	rate	NOUN
taxlaw-2864	794	5	:	:	PUNCT
taxlaw-2864	794	6	1937–2017	1937–2017	NUM
taxlaw-2864	794	7	,	,	PUNCT
taxlaw-2864	794	8	tax	tax	NOUN
taxlaw-2864	794	9	pol’y	pol’y	NOUN
taxlaw-2864	794	10	ctr	ctr	PROPN
taxlaw-2864	794	11	.	.	PROPN
taxlaw-2864	794	12	,	,	PUNCT
taxlaw-2864	794	13	https://www.taxpolicycenter.org/statistics/payroll-taxrates	https://www.taxpolicycenter.org/statistics/payroll-taxrate	VERB
taxlaw-2864	795	1	[	[	X
taxlaw-2864	795	2	https://perma.cc/zrv5-9xw6	https://perma.cc/zrv5-9xw6	NOUN
taxlaw-2864	795	3	]	]	X
taxlaw-2864	795	4	.	.	PUNCT
taxlaw-2864	796	1	2018	2018	NUM
taxlaw-2864	796	2	]	]	SYM
taxlaw-2864	796	3	35	35	NUM
taxlaw-2864	796	4	automation	automation	NOUN
taxlaw-2864	796	5	and	and	CCONJ
taxlaw-2864	796	6	the	the	DET
taxlaw-2864	796	7	income	income	NOUN
taxlaw-2864	796	8	tax	tax	NOUN
taxlaw-2864	796	9	table	table	NOUN
taxlaw-2864	796	10	2	2	NUM
taxlaw-2864	796	11	:	:	PUNCT
taxlaw-2864	796	12	taxes	taxis	NOUN
taxlaw-2864	796	13	as	as	ADP
taxlaw-2864	796	14	a	a	DET
taxlaw-2864	796	15	percentage	percentage	NOUN
taxlaw-2864	796	16	of	of	ADP
taxlaw-2864	796	17	total	total	ADJ
taxlaw-2864	796	18	tax	tax	NOUN
taxlaw-2864	796	19	revenue216	revenue216	PROPN
taxlaw-2864	796	20	year	year	NOUN
taxlaw-2864	796	21	payroll	payroll	NOUN
taxlaw-2864	796	22	taxes	taxis	NOUN
taxlaw-2864	796	23	as	as	ADP
taxlaw-2864	796	24	percentage	percentage	NOUN
taxlaw-2864	796	25	of	of	ADP
taxlaw-2864	796	26	total	total	ADJ
taxlaw-2864	796	27	tax	tax	NOUN
taxlaw-2864	796	28	revenue	revenue	NOUN
taxlaw-2864	796	29	income	income	NOUN
taxlaw-2864	796	30	taxes	taxis	NOUN
taxlaw-2864	796	31	as	as	ADP
taxlaw-2864	796	32	percentage	percentage	NOUN
taxlaw-2864	796	33	of	of	ADP
taxlaw-2864	796	34	total	total	ADJ
taxlaw-2864	796	35	tax	tax	NOUN
taxlaw-2864	796	36	revenue	revenue	NOUN
taxlaw-2864	796	37	2010	2010	NUM
taxlaw-2864	796	38	40.0	40.0	NUM
taxlaw-2864	796	39	41.5	41.5	NUM
taxlaw-2864	796	40	2011	2011	NUM
taxlaw-2864	796	41	35.5	35.5	NUM
taxlaw-2864	796	42	*	*	NOUN
taxlaw-2864	796	43	47.4	47.4	NUM
taxlaw-2864	796	44	2012	2012	NUM
taxlaw-2864	796	45	34.5	34.5	NUM
taxlaw-2864	796	46	*	*	NOUN
taxlaw-2864	796	47	46.2	46.2	NUM
taxlaw-2864	796	48	2013	2013	NUM
taxlaw-2864	796	49	34.2	34.2	NUM
taxlaw-2864	796	50	47.4	47.4	NUM
taxlaw-2864	796	51	2014	2014	NUM
taxlaw-2864	796	52	33.9	33.9	NUM
taxlaw-2864	796	53	46.2	46.2	NUM
taxlaw-2864	796	54	2015	2015	NUM
taxlaw-2864	796	55	32.8	32.8	NUM
taxlaw-2864	796	56	47.4	47.4	NUM
taxlaw-2864	796	57	2016	2016	NUM
taxlaw-2864	796	58	34.1	34.1	NUM
taxlaw-2864	796	59	47.3	47.3	NUM
taxlaw-2864	796	60	2017	2017	NUM
taxlaw-2864	796	61	estimate	estimate	VERB
taxlaw-2864	796	62	34.0	34.0	NUM
taxlaw-2864	796	63	48.0	48.0	NUM
taxlaw-2864	796	64	2018	2018	NUM
taxlaw-2864	796	65	estimate	estimate	VERB
taxlaw-2864	796	66	33.5	33.5	NUM
taxlaw-2864	796	67	50.2	50.2	NUM
taxlaw-2864	796	68	*	*	PUNCT
taxlaw-2864	796	69	temporarily	temporarily	ADV
taxlaw-2864	796	70	lower	low	ADJ
taxlaw-2864	796	71	payroll	payroll	NOUN
taxlaw-2864	796	72	tax	tax	NOUN
taxlaw-2864	796	73	rate	rate	NOUN
taxlaw-2864	796	74	.	.	PUNCT
taxlaw-2864	797	1	together	together	ADV
taxlaw-2864	797	2	,	,	PUNCT
taxlaw-2864	797	3	these	these	DET
taxlaw-2864	797	4	trends	trend	NOUN
taxlaw-2864	797	5	suggest	suggest	VERB
taxlaw-2864	797	6	an	an	DET
taxlaw-2864	797	7	overall	overall	ADJ
taxlaw-2864	797	8	decline	decline	NOUN
taxlaw-2864	797	9	in	in	ADP
taxlaw-2864	797	10	tax	tax	NOUN
taxlaw-2864	797	11	revenue	revenue	NOUN
taxlaw-2864	797	12	generation	generation	NOUN
taxlaw-2864	797	13	from	from	ADP
taxlaw-2864	797	14	labor	labor	NOUN
taxlaw-2864	797	15	income	income	NOUN
taxlaw-2864	797	16	in	in	ADP
taxlaw-2864	797	17	recent	recent	ADJ
taxlaw-2864	797	18	years.217	years.217	ADJ
taxlaw-2864	797	19	payroll	payroll	NOUN
taxlaw-2864	797	20	taxes	taxis	NOUN
taxlaw-2864	797	21	are	be	AUX
taxlaw-2864	797	22	derived	derive	VERB
taxlaw-2864	797	23	only	only	ADV
taxlaw-2864	797	24	from	from	ADP
taxlaw-2864	797	25	labor	labor	NOUN
taxlaw-2864	797	26	;	;	PUNCT
taxlaw-2864	797	27	thus	thus	ADV
taxlaw-2864	797	28	,	,	PUNCT
taxlaw-2864	797	29	without	without	ADP
taxlaw-2864	797	30	changes	change	NOUN
taxlaw-2864	797	31	in	in	ADP
taxlaw-2864	797	32	payroll	payroll	NOUN
taxlaw-2864	797	33	tax	tax	NOUN
taxlaw-2864	797	34	rates	rate	NOUN
taxlaw-2864	797	35	(	(	PUNCT
taxlaw-2864	797	36	except	except	SCONJ
taxlaw-2864	797	37	for	for	ADP
taxlaw-2864	797	38	the	the	DET
taxlaw-2864	797	39	temporary	temporary	ADJ
taxlaw-2864	797	40	decrease	decrease	NOUN
taxlaw-2864	797	41	in	in	ADP
taxlaw-2864	797	42	2011–2012	2011–2012	NUM
taxlaw-2864	797	43	)	)	PUNCT
taxlaw-2864	797	44	,	,	PUNCT
taxlaw-2864	797	45	a	a	DET
taxlaw-2864	797	46	decline	decline	NOUN
taxlaw-2864	797	47	in	in	ADP
taxlaw-2864	797	48	the	the	DET
taxlaw-2864	797	49	share	share	NOUN
taxlaw-2864	797	50	of	of	ADP
taxlaw-2864	797	51	payroll	payroll	NOUN
taxlaw-2864	797	52	taxes	taxis	NOUN
taxlaw-2864	797	53	as	as	ADP
taxlaw-2864	797	54	a	a	DET
taxlaw-2864	797	55	percentage	percentage	NOUN
taxlaw-2864	797	56	of	of	ADP
taxlaw-2864	797	57	overall	overall	ADJ
taxlaw-2864	797	58	tax	tax	NOUN
taxlaw-2864	797	59	revenue	revenue	NOUN
taxlaw-2864	797	60	suggests	suggest	VERB
taxlaw-2864	797	61	an	an	DET
taxlaw-2864	797	62	overall	overall	ADJ
taxlaw-2864	797	63	decline	decline	NOUN
taxlaw-2864	797	64	in	in	ADP
taxlaw-2864	797	65	labor	labor	NOUN
taxlaw-2864	797	66	income.218	income.218	VERB
taxlaw-2864	797	67	the	the	DET
taxlaw-2864	797	68	fact	fact	NOUN
taxlaw-2864	797	69	that	that	SCONJ
taxlaw-2864	797	70	tax	tax	NOUN
taxlaw-2864	797	71	revenue	revenue	NOUN
taxlaw-2864	797	72	from	from	ADP
taxlaw-2864	797	73	income	income	NOUN
taxlaw-2864	797	74	taxes	taxis	NOUN
taxlaw-2864	797	75	has	have	AUX
taxlaw-2864	797	76	simultaneously	simultaneously	ADV
taxlaw-2864	797	77	increased	increase	VERB
taxlaw-2864	797	78	suggests	suggest	NOUN
taxlaw-2864	797	79	that	that	SCONJ
taxlaw-2864	797	80	taxes	taxis	NOUN
taxlaw-2864	797	81	on	on	ADP
taxlaw-2864	797	82	nonlabor	nonlabor	PROPN
taxlaw-2864	797	83	income	income	PROPN
taxlaw-2864	797	84	—	—	PUNCT
taxlaw-2864	797	85	business	business	NOUN
taxlaw-2864	797	86	income	income	NOUN
taxlaw-2864	797	87	,	,	PUNCT
taxlaw-2864	797	88	investment	investment	NOUN
taxlaw-2864	797	89	income	income	NOUN
taxlaw-2864	797	90	,	,	PUNCT
taxlaw-2864	797	91	and	and	CCONJ
taxlaw-2864	797	92	capital	capital	NOUN
taxlaw-2864	797	93	gains	gain	NOUN
taxlaw-2864	797	94	—	—	PUNCT
taxlaw-2864	797	95	now	now	ADV
taxlaw-2864	797	96	constitute	constitute	VERB
taxlaw-2864	797	97	a	a	DET
taxlaw-2864	797	98	greater	great	ADJ
taxlaw-2864	797	99	share	share	NOUN
taxlaw-2864	797	100	of	of	ADP
taxlaw-2864	797	101	overall	overall	ADJ
taxlaw-2864	797	102	tax	tax	NOUN
taxlaw-2864	797	103	revenue	revenue	NOUN
taxlaw-2864	797	104	than	than	SCONJ
taxlaw-2864	797	105	they	they	PRON
taxlaw-2864	797	106	used	use	VERB
taxlaw-2864	797	107	to	to	PART
taxlaw-2864	797	108	.	.	PUNCT
taxlaw-2864	798	1	with	with	ADP
taxlaw-2864	798	2	over	over	ADP
taxlaw-2864	798	3	$	$	SYM
taxlaw-2864	798	4	3	3	NUM
taxlaw-2864	798	5	trillion	trillion	NUM
taxlaw-2864	798	6	in	in	ADP
taxlaw-2864	798	7	annual	annual	ADJ
taxlaw-2864	798	8	tax	tax	NOUN
taxlaw-2864	798	9	revenue	revenue	NOUN
taxlaw-2864	798	10	collected	collect	VERB
taxlaw-2864	798	11	in	in	ADP
taxlaw-2864	798	12	recent	recent	ADJ
taxlaw-2864	798	13	years	year	NOUN
taxlaw-2864	798	14	,	,	PUNCT
taxlaw-2864	798	15	a	a	DET
taxlaw-2864	798	16	decline	decline	NOUN
taxlaw-2864	798	17	of	of	ADP
taxlaw-2864	798	18	even	even	ADV
taxlaw-2864	798	19	a	a	DET
taxlaw-2864	798	20	few	few	ADJ
taxlaw-2864	798	21	percentage	percentage	NOUN
taxlaw-2864	798	22	points	point	NOUN
taxlaw-2864	798	23	in	in	ADP
taxlaw-2864	798	24	the	the	DET
taxlaw-2864	798	25	tax	tax	NOUN
taxlaw-2864	798	26	revenue	revenue	NOUN
taxlaw-2864	798	27	associated	associate	VERB
taxlaw-2864	798	28	with	with	ADP
taxlaw-2864	798	29	labor	labor	NOUN
taxlaw-2864	798	30	income	income	NOUN
taxlaw-2864	798	31	would	would	AUX
taxlaw-2864	798	32	result	result	VERB
taxlaw-2864	798	33	in	in	ADP
taxlaw-2864	798	34	a	a	DET
taxlaw-2864	798	35	substantial	substantial	ADJ
taxlaw-2864	798	36	revenue	revenue	NOUN
taxlaw-2864	798	37	loss	loss	NOUN
taxlaw-2864	798	38	for	for	ADP
taxlaw-2864	798	39	the	the	DET
taxlaw-2864	798	40	government	government	NOUN
taxlaw-2864	798	41	.	.	PUNCT
taxlaw-2864	799	1	thus	thus	ADV
taxlaw-2864	799	2	,	,	PUNCT
taxlaw-2864	799	3	to	to	PART
taxlaw-2864	799	4	sustain	sustain	VERB
taxlaw-2864	799	5	a	a	DET
taxlaw-2864	799	6	viable	viable	ADJ
taxlaw-2864	799	7	tax	tax	NOUN
taxlaw-2864	799	8	base	base	NOUN
taxlaw-2864	799	9	,	,	PUNCT
taxlaw-2864	799	10	policymakers	policymaker	NOUN
taxlaw-2864	799	11	must	must	AUX
taxlaw-2864	799	12	impose	impose	VERB
taxlaw-2864	799	13	offsetting	offset	VERB
taxlaw-2864	799	14	adjustments	adjustment	NOUN
taxlaw-2864	799	15	in	in	ADP
taxlaw-2864	799	16	the	the	DET
taxlaw-2864	799	17	code	code	NOUN
taxlaw-2864	799	18	.	.	PUNCT
taxlaw-2864	800	1	the	the	DET
taxlaw-2864	800	2	next	next	ADJ
taxlaw-2864	800	3	section	section	NOUN
taxlaw-2864	800	4	lays	lay	VERB
taxlaw-2864	800	5	out	out	ADP
taxlaw-2864	800	6	suggestions	suggestion	NOUN
taxlaw-2864	800	7	for	for	ADP
taxlaw-2864	800	8	meaningful	meaningful	ADJ
taxlaw-2864	800	9	tax	tax	NOUN
taxlaw-2864	800	10	reform	reform	NOUN
taxlaw-2864	800	11	that	that	PRON
taxlaw-2864	800	12	would	would	AUX
taxlaw-2864	800	13	preserve	preserve	VERB
taxlaw-2864	800	14	the	the	DET
taxlaw-2864	800	15	tax	tax	NOUN
taxlaw-2864	800	16	base	base	NOUN
taxlaw-2864	800	17	in	in	ADP
taxlaw-2864	800	18	an	an	DET
taxlaw-2864	800	19	era	era	NOUN
taxlaw-2864	800	20	of	of	ADP
taxlaw-2864	800	21	declining	decline	VERB
taxlaw-2864	800	22	labor	labor	NOUN
taxlaw-2864	800	23	income	income	NOUN
taxlaw-2864	800	24	.	.	PUNCT
taxlaw-2864	801	1	216	216	NUM
taxlaw-2864	801	2	table	table	NOUN
taxlaw-2864	801	3	2.2	2.2	NUM
taxlaw-2864	801	4	:	:	PUNCT
taxlaw-2864	801	5	percentage	percentage	NOUN
taxlaw-2864	801	6	composition	composition	NOUN
taxlaw-2864	801	7	of	of	ADP
taxlaw-2864	801	8	receipts	receipt	NOUN
taxlaw-2864	801	9	by	by	ADP
taxlaw-2864	801	10	source	source	NOUN
taxlaw-2864	801	11	,	,	PUNCT
taxlaw-2864	801	12	in	in	ADP
taxlaw-2864	801	13	office	office	NOUN
taxlaw-2864	801	14	mgmt	mgmt	NOUN
taxlaw-2864	801	15	.	.	PROPN
taxlaw-2864	801	16	&	&	CCONJ
taxlaw-2864	801	17	budget	budget	PROPN
taxlaw-2864	801	18	,	,	PUNCT
taxlaw-2864	801	19	historical	historical	ADJ
taxlaw-2864	801	20	tables	table	NOUN
taxlaw-2864	801	21	,	,	PUNCT
taxlaw-2864	801	22	https://www.whitehouse.gov/omb/budget/historicals	https://www.whitehouse.gov/omb/budget/historical	VERB
taxlaw-2864	802	1	[	[	X
taxlaw-2864	802	2	https://perma.cc/6ptg-u29	https://perma.cc/6ptg-u29	X
taxlaw-2864	802	3	m	m	NOUN
taxlaw-2864	802	4	]	]	X
taxlaw-2864	802	5	.	.	PUNCT
taxlaw-2864	803	1	217	217	NUM
taxlaw-2864	803	2	there	there	PRON
taxlaw-2864	803	3	is	be	VERB
taxlaw-2864	803	4	evidence	evidence	NOUN
taxlaw-2864	803	5	,	,	PUNCT
taxlaw-2864	803	6	however	however	ADV
taxlaw-2864	803	7	,	,	PUNCT
taxlaw-2864	803	8	that	that	SCONJ
taxlaw-2864	803	9	some	some	PRON
taxlaw-2864	803	10	of	of	ADP
taxlaw-2864	803	11	this	this	DET
taxlaw-2864	803	12	shift	shift	NOUN
taxlaw-2864	803	13	in	in	ADP
taxlaw-2864	803	14	revenues	revenue	NOUN
taxlaw-2864	803	15	results	result	NOUN
taxlaw-2864	803	16	from	from	ADP
taxlaw-2864	803	17	taxpayers	taxpayer	NOUN
taxlaw-2864	803	18	increasingly	increasingly	ADV
taxlaw-2864	803	19	mischaracterizing	mischaracterize	VERB
taxlaw-2864	803	20	labor	labor	NOUN
taxlaw-2864	803	21	income	income	NOUN
taxlaw-2864	803	22	as	as	ADP
taxlaw-2864	803	23	business	business	NOUN
taxlaw-2864	803	24	profits	profit	NOUN
taxlaw-2864	803	25	to	to	PART
taxlaw-2864	803	26	avoid	avoid	VERB
taxlaw-2864	803	27	taxes	taxis	NOUN
taxlaw-2864	803	28	,	,	PUNCT
taxlaw-2864	803	29	often	often	ADV
taxlaw-2864	803	30	through	through	ADP
taxlaw-2864	803	31	the	the	DET
taxlaw-2864	803	32	use	use	NOUN
taxlaw-2864	803	33	of	of	ADP
taxlaw-2864	803	34	s	s	PART
taxlaw-2864	803	35	corporations	corporation	NOUN
taxlaw-2864	803	36	.	.	PUNCT
taxlaw-2864	804	1	see	see	VERB
taxlaw-2864	804	2	matthew	matthew	PROPN
taxlaw-2864	804	3	smith	smith	PROPN
taxlaw-2864	804	4	et	et	PROPN
taxlaw-2864	804	5	al	al	PROPN
taxlaw-2864	804	6	.	.	PROPN
taxlaw-2864	804	7	,	,	PUNCT
taxlaw-2864	804	8	capitalists	capitalist	NOUN
taxlaw-2864	804	9	in	in	ADP
taxlaw-2864	804	10	the	the	DET
taxlaw-2864	804	11	twenty	twenty	NUM
taxlaw-2864	804	12	-	-	PUNCT
taxlaw-2864	804	13	first	first	ADJ
taxlaw-2864	804	14	century	century	NOUN
taxlaw-2864	804	15	5	5	NUM
taxlaw-2864	804	16	(	(	PUNCT
taxlaw-2864	804	17	draft	draft	NOUN
taxlaw-2864	804	18	)	)	PUNCT
taxlaw-2864	804	19	,	,	PUNCT
taxlaw-2864	805	1	https://eml.berkeley.edu/~yagan/capitalists.pdf	https://eml.berkeley.edu/~yagan/capitalists.pdf	NOUN
taxlaw-2864	805	2	[	[	X
taxlaw-2864	805	3	https://perma.cc/m9z5-2aa3	https://perma.cc/m9z5-2aa3	PROPN
taxlaw-2864	805	4	]	]	X
taxlaw-2864	805	5	.	.	PUNCT
taxlaw-2864	806	1	such	such	ADJ
taxlaw-2864	806	2	tax	tax	NOUN
taxlaw-2864	806	3	avoidance	avoidance	NOUN
taxlaw-2864	806	4	creates	create	VERB
taxlaw-2864	806	5	deadweight	deadweight	ADJ
taxlaw-2864	806	6	loss	loss	NOUN
taxlaw-2864	806	7	and	and	CCONJ
taxlaw-2864	806	8	further	far	ADV
taxlaw-2864	806	9	supports	support	VERB
taxlaw-2864	806	10	the	the	DET
taxlaw-2864	806	11	arguments	argument	NOUN
taxlaw-2864	806	12	in	in	ADP
taxlaw-2864	806	13	this	this	DET
taxlaw-2864	806	14	article	article	NOUN
taxlaw-2864	806	15	to	to	PART
taxlaw-2864	806	16	reduce	reduce	VERB
taxlaw-2864	806	17	or	or	CCONJ
taxlaw-2864	806	18	eliminate	eliminate	VERB
taxlaw-2864	806	19	the	the	DET
taxlaw-2864	806	20	disparate	disparate	ADJ
taxlaw-2864	806	21	treatment	treatment	NOUN
taxlaw-2864	806	22	between	between	ADP
taxlaw-2864	806	23	labor	labor	NOUN
taxlaw-2864	806	24	income	income	NOUN
taxlaw-2864	806	25	and	and	CCONJ
taxlaw-2864	806	26	other	other	ADJ
taxlaw-2864	806	27	forms	form	NOUN
taxlaw-2864	806	28	of	of	ADP
taxlaw-2864	806	29	income	income	NOUN
taxlaw-2864	806	30	.	.	PUNCT
taxlaw-2864	807	1	218	218	NUM
taxlaw-2864	807	2	while	while	SCONJ
taxlaw-2864	807	3	payroll	payroll	NOUN
taxlaw-2864	807	4	tax	tax	NOUN
taxlaw-2864	807	5	rates	rate	NOUN
taxlaw-2864	807	6	generally	generally	ADV
taxlaw-2864	807	7	have	have	AUX
taxlaw-2864	807	8	not	not	PART
taxlaw-2864	807	9	changed	change	VERB
taxlaw-2864	807	10	,	,	PUNCT
taxlaw-2864	807	11	the	the	DET
taxlaw-2864	807	12	threshold	threshold	NOUN
taxlaw-2864	807	13	for	for	ADP
taxlaw-2864	807	14	social	social	ADJ
taxlaw-2864	807	15	security	security	NOUN
taxlaw-2864	807	16	taxes	taxis	NOUN
taxlaw-2864	807	17	is	be	AUX
taxlaw-2864	807	18	indexed	index	VERB
taxlaw-2864	807	19	for	for	ADP
taxlaw-2864	807	20	inflation	inflation	NOUN
taxlaw-2864	807	21	and	and	CCONJ
taxlaw-2864	807	22	changes	change	NOUN
taxlaw-2864	807	23	from	from	ADP
taxlaw-2864	807	24	year	year	NOUN
taxlaw-2864	807	25	to	to	ADP
taxlaw-2864	807	26	year	year	NOUN
taxlaw-2864	807	27	.	.	PUNCT
taxlaw-2864	808	1	thus	thus	ADV
taxlaw-2864	808	2	,	,	PUNCT
taxlaw-2864	808	3	payroll	payroll	NOUN
taxlaw-2864	808	4	tax	tax	NOUN
taxlaw-2864	808	5	revenues	revenue	NOUN
taxlaw-2864	808	6	could	could	AUX
taxlaw-2864	808	7	also	also	ADV
taxlaw-2864	808	8	decline	decline	VERB
taxlaw-2864	808	9	if	if	SCONJ
taxlaw-2864	808	10	the	the	DET
taxlaw-2864	808	11	threshold	threshold	NOUN
taxlaw-2864	808	12	adjustments	adjustment	NOUN
taxlaw-2864	808	13	for	for	ADP
taxlaw-2864	808	14	social	social	ADJ
taxlaw-2864	808	15	security	security	NOUN
taxlaw-2864	808	16	did	do	AUX
taxlaw-2864	808	17	not	not	PART
taxlaw-2864	808	18	keep	keep	VERB
taxlaw-2864	808	19	up	up	ADP
taxlaw-2864	808	20	with	with	ADP
taxlaw-2864	808	21	rising	rise	VERB
taxlaw-2864	808	22	incomes	income	NOUN
taxlaw-2864	808	23	.	.	PUNCT
taxlaw-2864	809	1	https://www.whitehouse.gov/omb/budget/historicals	https://www.whitehouse.gov/omb/budget/historical	NOUN
taxlaw-2864	810	1	36	36	NUM
taxlaw-2864	811	1	[	[	X
taxlaw-2864	811	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	811	3	columbia	columbia	PROPN
taxlaw-2864	811	4	journal	journal	PROPN
taxlaw-2864	811	5	of	of	ADP
taxlaw-2864	811	6	tax	tax	NOUN
taxlaw-2864	811	7	law	law	NOUN
taxlaw-2864	811	8	iv	iv	NOUN
taxlaw-2864	811	9	.	.	PUNCT
taxlaw-2864	811	10	tax	tax	NOUN
taxlaw-2864	811	11	reform	reform	NOUN
taxlaw-2864	811	12	in	in	ADP
taxlaw-2864	811	13	an	an	DET
taxlaw-2864	811	14	era	era	NOUN
taxlaw-2864	811	15	of	of	ADP
taxlaw-2864	811	16	rapid	rapid	ADJ
taxlaw-2864	811	17	technological	technological	ADJ
taxlaw-2864	811	18	advancements	advancement	NOUN
taxlaw-2864	811	19	in	in	ADP
taxlaw-2864	811	20	the	the	DET
taxlaw-2864	811	21	past	past	NOUN
taxlaw-2864	811	22	,	,	PUNCT
taxlaw-2864	811	23	technological	technological	ADJ
taxlaw-2864	811	24	changes	change	NOUN
taxlaw-2864	811	25	have	have	AUX
taxlaw-2864	811	26	colored	color	VERB
taxlaw-2864	811	27	the	the	DET
taxlaw-2864	811	28	direction	direction	NOUN
taxlaw-2864	811	29	that	that	PRON
taxlaw-2864	811	30	tax	tax	NOUN
taxlaw-2864	811	31	reform	reform	NOUN
taxlaw-2864	811	32	has	have	AUX
taxlaw-2864	811	33	taken	take	VERB
taxlaw-2864	811	34	.	.	PUNCT
taxlaw-2864	812	1	as	as	SCONJ
taxlaw-2864	812	2	the	the	DET
taxlaw-2864	812	3	country	country	NOUN
taxlaw-2864	812	4	has	have	AUX
taxlaw-2864	812	5	modernized	modernize	VERB
taxlaw-2864	812	6	,	,	PUNCT
taxlaw-2864	812	7	for	for	ADP
taxlaw-2864	812	8	example	example	NOUN
taxlaw-2864	812	9	,	,	PUNCT
taxlaw-2864	812	10	congress	congress	PROPN
taxlaw-2864	812	11	introduced	introduce	VERB
taxlaw-2864	812	12	third	third	ADJ
taxlaw-2864	812	13	-	-	PUNCT
taxlaw-2864	812	14	party	party	NOUN
taxlaw-2864	812	15	reporting	reporting	NOUN
taxlaw-2864	812	16	,	,	PUNCT
taxlaw-2864	812	17	mandated	mandate	VERB
taxlaw-2864	812	18	the	the	DET
taxlaw-2864	812	19	use	use	NOUN
taxlaw-2864	812	20	of	of	ADP
taxlaw-2864	812	21	magnetic	magnetic	ADJ
taxlaw-2864	812	22	tape	tape	NOUN
taxlaw-2864	812	23	submissions	submission	NOUN
taxlaw-2864	812	24	,	,	PUNCT
taxlaw-2864	812	25	and	and	CCONJ
taxlaw-2864	812	26	required	require	VERB
taxlaw-2864	812	27	electronic	electronic	ADJ
taxlaw-2864	812	28	form	form	NOUN
taxlaw-2864	812	29	filing.219	filing.219	ADV
taxlaw-2864	812	30	likewise	likewise	ADV
taxlaw-2864	812	31	,	,	PUNCT
taxlaw-2864	812	32	as	as	SCONJ
taxlaw-2864	812	33	internet	internet	NOUN
taxlaw-2864	812	34	use	use	NOUN
taxlaw-2864	812	35	has	have	AUX
taxlaw-2864	812	36	become	become	VERB
taxlaw-2864	812	37	ubiquitous	ubiquitous	ADJ
taxlaw-2864	812	38	,	,	PUNCT
taxlaw-2864	812	39	congress	congress	PROPN
taxlaw-2864	812	40	has	have	AUX
taxlaw-2864	812	41	instituted	institute	VERB
taxlaw-2864	812	42	changes	change	NOUN
taxlaw-2864	812	43	to	to	PART
taxlaw-2864	812	44	facilitate	facilitate	VERB
taxlaw-2864	812	45	e	e	NOUN
taxlaw-2864	812	46	-	-	NOUN
taxlaw-2864	812	47	filing	filing	NOUN
taxlaw-2864	812	48	and	and	CCONJ
taxlaw-2864	812	49	encouraged	encourage	VERB
taxlaw-2864	812	50	the	the	DET
taxlaw-2864	812	51	i.r.s	i.r.	NOUN
taxlaw-2864	812	52	.	.	PUNCT
taxlaw-2864	813	1	to	to	PART
taxlaw-2864	813	2	use	use	VERB
taxlaw-2864	813	3	cost	cost	NOUN
taxlaw-2864	813	4	-	-	PUNCT
taxlaw-2864	813	5	effective	effective	ADJ
taxlaw-2864	813	6	measures	measure	NOUN
taxlaw-2864	813	7	to	to	PART
taxlaw-2864	813	8	dispense	dispense	VERB
taxlaw-2864	813	9	important	important	ADJ
taxlaw-2864	813	10	tax	tax	NOUN
taxlaw-2864	813	11	-	-	PUNCT
taxlaw-2864	813	12	related	relate	VERB
taxlaw-2864	813	13	information.220	information.220	ADP
taxlaw-2864	813	14	these	these	DET
taxlaw-2864	813	15	changes	change	NOUN
taxlaw-2864	813	16	and	and	CCONJ
taxlaw-2864	813	17	others	other	NOUN
taxlaw-2864	813	18	like	like	ADP
taxlaw-2864	813	19	them	they	PRON
taxlaw-2864	813	20	signify	signify	VERB
taxlaw-2864	813	21	that	that	SCONJ
taxlaw-2864	813	22	when	when	SCONJ
taxlaw-2864	813	23	it	it	PRON
taxlaw-2864	813	24	comes	come	VERB
taxlaw-2864	813	25	to	to	ADP
taxlaw-2864	813	26	tax	tax	NOUN
taxlaw-2864	813	27	reform	reform	NOUN
taxlaw-2864	813	28	,	,	PUNCT
taxlaw-2864	813	29	congress	congress	PROPN
taxlaw-2864	813	30	has	have	AUX
taxlaw-2864	813	31	not	not	PART
taxlaw-2864	813	32	been	be	AUX
taxlaw-2864	813	33	oblivious	oblivious	ADJ
taxlaw-2864	813	34	to	to	ADP
taxlaw-2864	813	35	technological	technological	ADJ
taxlaw-2864	813	36	advances	advance	NOUN
taxlaw-2864	813	37	and	and	CCONJ
taxlaw-2864	813	38	their	their	PRON
taxlaw-2864	813	39	pivotal	pivotal	ADJ
taxlaw-2864	813	40	role	role	NOUN
taxlaw-2864	813	41	in	in	ADP
taxlaw-2864	813	42	shaping	shape	VERB
taxlaw-2864	813	43	the	the	DET
taxlaw-2864	813	44	nation	nation	NOUN
taxlaw-2864	813	45	’s	’s	PART
taxlaw-2864	813	46	economic	economic	ADJ
taxlaw-2864	813	47	landscape	landscape	NOUN
taxlaw-2864	813	48	.	.	PUNCT
taxlaw-2864	814	1	but	but	CCONJ
taxlaw-2864	814	2	capital	capital	NOUN
taxlaw-2864	814	3	’s	’s	PART
taxlaw-2864	814	4	rise	rise	NOUN
taxlaw-2864	814	5	and	and	CCONJ
taxlaw-2864	814	6	labor	labor	NOUN
taxlaw-2864	814	7	’s	’s	PART
taxlaw-2864	814	8	ebb	ebb	NOUN
taxlaw-2864	814	9	have	have	VERB
taxlaw-2864	814	10	yet	yet	ADV
taxlaw-2864	814	11	to	to	PART
taxlaw-2864	814	12	make	make	VERB
taxlaw-2864	814	13	a	a	DET
taxlaw-2864	814	14	significant	significant	ADJ
taxlaw-2864	814	15	mark	mark	NOUN
taxlaw-2864	814	16	on	on	ADP
taxlaw-2864	814	17	tax	tax	NOUN
taxlaw-2864	814	18	reform	reform	NOUN
taxlaw-2864	814	19	.	.	PUNCT
taxlaw-2864	815	1	in	in	ADP
taxlaw-2864	815	2	many	many	ADJ
taxlaw-2864	815	3	respects	respect	NOUN
taxlaw-2864	815	4	,	,	PUNCT
taxlaw-2864	815	5	the	the	DET
taxlaw-2864	815	6	same	same	ADJ
taxlaw-2864	815	7	system	system	NOUN
taxlaw-2864	815	8	of	of	ADP
taxlaw-2864	815	9	taxation	taxation	NOUN
taxlaw-2864	815	10	that	that	PRON
taxlaw-2864	815	11	was	be	AUX
taxlaw-2864	815	12	instituted	institute	VERB
taxlaw-2864	815	13	close	close	ADV
taxlaw-2864	815	14	to	to	ADP
taxlaw-2864	815	15	a	a	DET
taxlaw-2864	815	16	century	century	NOUN
taxlaw-2864	815	17	ago	ago	ADV
taxlaw-2864	815	18	—	—	PUNCT
taxlaw-2864	815	19	i.e.	i.e.	X
taxlaw-2864	815	20	,	,	PUNCT
taxlaw-2864	815	21	income	income	NOUN
taxlaw-2864	815	22	derived	derive	VERB
taxlaw-2864	815	23	from	from	ADP
taxlaw-2864	815	24	labor	labor	NOUN
taxlaw-2864	815	25	taxed	tax	VERB
taxlaw-2864	815	26	heavily	heavily	ADV
taxlaw-2864	815	27	,	,	PUNCT
taxlaw-2864	815	28	business	business	NOUN
taxlaw-2864	815	29	and	and	CCONJ
taxlaw-2864	815	30	investment	investment	NOUN
taxlaw-2864	815	31	profits	profit	NOUN
taxlaw-2864	815	32	taxed	tax	VERB
taxlaw-2864	815	33	moderately	moderately	ADV
taxlaw-2864	815	34	,	,	PUNCT
taxlaw-2864	815	35	and	and	CCONJ
taxlaw-2864	815	36	capital	capital	NOUN
taxlaw-2864	815	37	gains	gain	NOUN
taxlaw-2864	815	38	taxed	tax	VERB
taxlaw-2864	815	39	lightly	lightly	ADV
taxlaw-2864	815	40	—	—	PUNCT
taxlaw-2864	815	41	remains	remain	VERB
taxlaw-2864	815	42	entrenched	entrench	VERB
taxlaw-2864	815	43	.	.	PUNCT
taxlaw-2864	816	1	retention	retention	NOUN
taxlaw-2864	816	2	of	of	ADP
taxlaw-2864	816	3	a	a	DET
taxlaw-2864	816	4	twentieth	twentieth	ADJ
taxlaw-2864	816	5	-	-	PUNCT
taxlaw-2864	816	6	century	century	NOUN
taxlaw-2864	816	7	tax	tax	NOUN
taxlaw-2864	816	8	system	system	NOUN
taxlaw-2864	816	9	,	,	PUNCT
taxlaw-2864	816	10	however	however	ADV
taxlaw-2864	816	11	,	,	PUNCT
taxlaw-2864	816	12	makes	make	VERB
taxlaw-2864	816	13	little	little	ADJ
taxlaw-2864	816	14	or	or	CCONJ
taxlaw-2864	816	15	no	no	PRON
taxlaw-2864	816	16	sense	sense	NOUN
taxlaw-2864	816	17	in	in	ADP
taxlaw-2864	816	18	the	the	DET
taxlaw-2864	816	19	twenty	twenty	NUM
taxlaw-2864	816	20	-	-	PUNCT
taxlaw-2864	816	21	first	first	ADJ
taxlaw-2864	816	22	century	century	NOUN
taxlaw-2864	816	23	.	.	PUNCT
taxlaw-2864	817	1	in	in	ADP
taxlaw-2864	817	2	the	the	DET
taxlaw-2864	817	3	subsections	subsection	NOUN
taxlaw-2864	817	4	below	below	ADV
taxlaw-2864	817	5	,	,	PUNCT
taxlaw-2864	817	6	we	we	PRON
taxlaw-2864	817	7	explore	explore	VERB
taxlaw-2864	817	8	(	(	PUNCT
taxlaw-2864	817	9	a	a	X
taxlaw-2864	817	10	)	)	PUNCT
taxlaw-2864	817	11	twenty	twenty	NUM
taxlaw-2864	817	12	-	-	PUNCT
taxlaw-2864	817	13	first	first	ADJ
taxlaw-2864	817	14	-	-	PUNCT
taxlaw-2864	817	15	century	century	NOUN
taxlaw-2864	817	16	tax	tax	NOUN
taxlaw-2864	817	17	reform	reform	NOUN
taxlaw-2864	817	18	in	in	ADP
taxlaw-2864	817	19	a	a	DET
taxlaw-2864	817	20	changing	change	VERB
taxlaw-2864	817	21	labor	labor	NOUN
taxlaw-2864	817	22	market	market	NOUN
taxlaw-2864	817	23	and	and	CCONJ
taxlaw-2864	817	24	(	(	PUNCT
taxlaw-2864	817	25	b	b	X
taxlaw-2864	817	26	)	)	PUNCT
taxlaw-2864	817	27	the	the	DET
taxlaw-2864	817	28	anticipated	anticipate	VERB
taxlaw-2864	817	29	effects	effect	NOUN
taxlaw-2864	817	30	associated	associate	VERB
taxlaw-2864	817	31	with	with	ADP
taxlaw-2864	817	32	the	the	DET
taxlaw-2864	817	33	institution	institution	NOUN
taxlaw-2864	817	34	of	of	ADP
taxlaw-2864	817	35	these	these	DET
taxlaw-2864	817	36	tax	tax	NOUN
taxlaw-2864	817	37	reform	reform	NOUN
taxlaw-2864	817	38	measures	measure	NOUN
taxlaw-2864	817	39	.	.	PUNCT
taxlaw-2864	818	1	a.	a.	NOUN
taxlaw-2864	818	2	twenty	twenty	NUM
taxlaw-2864	818	3	-	-	PUNCT
taxlaw-2864	818	4	first	first	ADJ
taxlaw-2864	818	5	-	-	PUNCT
taxlaw-2864	818	6	century	century	NOUN
taxlaw-2864	818	7	tax	tax	NOUN
taxlaw-2864	818	8	reform	reform	NOUN
taxlaw-2864	818	9	in	in	ADP
taxlaw-2864	818	10	a	a	DET
taxlaw-2864	818	11	changing	change	VERB
taxlaw-2864	818	12	labor	labor	NOUN
taxlaw-2864	818	13	market	market	NOUN
taxlaw-2864	818	14	the	the	DET
taxlaw-2864	818	15	technological	technological	ADJ
taxlaw-2864	818	16	era	era	NOUN
taxlaw-2864	818	17	requires	require	VERB
taxlaw-2864	818	18	that	that	SCONJ
taxlaw-2864	818	19	congress	congress	PROPN
taxlaw-2864	818	20	reconsider	reconsider	VERB
taxlaw-2864	818	21	the	the	DET
taxlaw-2864	818	22	nature	nature	NOUN
taxlaw-2864	818	23	of	of	ADP
taxlaw-2864	818	24	the	the	DET
taxlaw-2864	818	25	tax	tax	NOUN
taxlaw-2864	818	26	reform	reform	NOUN
taxlaw-2864	818	27	that	that	SCONJ
taxlaw-2864	818	28	it	it	PRON
taxlaw-2864	818	29	institutes	institute	VERB
taxlaw-2864	818	30	.	.	PUNCT
taxlaw-2864	819	1	while	while	SCONJ
taxlaw-2864	819	2	congress	congress	PROPN
taxlaw-2864	819	3	has	have	AUX
taxlaw-2864	819	4	sought	seek	VERB
taxlaw-2864	819	5	to	to	PART
taxlaw-2864	819	6	foster	foster	VERB
taxlaw-2864	819	7	the	the	DET
taxlaw-2864	819	8	use	use	NOUN
taxlaw-2864	819	9	of	of	ADP
taxlaw-2864	819	10	capital	capital	NOUN
taxlaw-2864	819	11	,	,	PUNCT
taxlaw-2864	819	12	it	it	PRON
taxlaw-2864	819	13	has	have	AUX
taxlaw-2864	819	14	done	do	VERB
taxlaw-2864	819	15	little	little	ADJ
taxlaw-2864	819	16	to	to	PART
taxlaw-2864	819	17	nurture	nurture	VERB
taxlaw-2864	819	18	the	the	DET
taxlaw-2864	819	19	use	use	NOUN
taxlaw-2864	819	20	of	of	ADP
taxlaw-2864	819	21	labor	labor	NOUN
taxlaw-2864	819	22	—	—	PUNCT
taxlaw-2864	819	23	even	even	ADV
taxlaw-2864	819	24	unintentionally	unintentionally	ADV
taxlaw-2864	819	25	(	(	PUNCT
taxlaw-2864	819	26	via	via	ADP
taxlaw-2864	819	27	the	the	DET
taxlaw-2864	819	28	current	current	ADJ
taxlaw-2864	819	29	tax	tax	NOUN
taxlaw-2864	819	30	rate	rate	NOUN
taxlaw-2864	819	31	structure	structure	NOUN
taxlaw-2864	819	32	)	)	PUNCT
taxlaw-2864	819	33	,	,	PUNCT
taxlaw-2864	819	34	yet	yet	ADV
taxlaw-2864	819	35	perversely	perversely	ADV
taxlaw-2864	819	36	,	,	PUNCT
taxlaw-2864	819	37	dissuading	dissuade	VERB
taxlaw-2864	819	38	its	its	PRON
taxlaw-2864	819	39	use	use	NOUN
taxlaw-2864	819	40	.	.	PUNCT
taxlaw-2864	820	1	in	in	ADP
taxlaw-2864	820	2	devising	devise	VERB
taxlaw-2864	820	3	tax	tax	NOUN
taxlaw-2864	820	4	reform	reform	NOUN
taxlaw-2864	820	5	,	,	PUNCT
taxlaw-2864	820	6	congress	congress	PROPN
taxlaw-2864	820	7	should	should	AUX
taxlaw-2864	820	8	not	not	PART
taxlaw-2864	820	9	institute	institute	VERB
taxlaw-2864	820	10	measures	measure	NOUN
taxlaw-2864	820	11	that	that	PRON
taxlaw-2864	820	12	hinder	hinder	VERB
taxlaw-2864	820	13	technological	technological	ADJ
taxlaw-2864	820	14	advancement	advancement	NOUN
taxlaw-2864	820	15	;	;	PUNCT
taxlaw-2864	820	16	after	after	ADV
taxlaw-2864	820	17	all	all	ADV
taxlaw-2864	820	18	,	,	PUNCT
taxlaw-2864	820	19	technological	technological	ADJ
taxlaw-2864	820	20	advancements	advancement	NOUN
taxlaw-2864	820	21	have	have	AUX
taxlaw-2864	820	22	significantly	significantly	ADV
taxlaw-2864	820	23	raised	raise	VERB
taxlaw-2864	820	24	most	most	ADJ
taxlaw-2864	820	25	taxpayers	taxpayer	NOUN
taxlaw-2864	820	26	’	'	PUNCT
taxlaw-2864	820	27	standard	standard	NOUN
taxlaw-2864	820	28	of	of	ADP
taxlaw-2864	820	29	living	living	NOUN
taxlaw-2864	820	30	,	,	PUNCT
taxlaw-2864	820	31	augmented	augment	VERB
taxlaw-2864	820	32	leisure	leisure	NOUN
taxlaw-2864	820	33	time	time	NOUN
taxlaw-2864	820	34	,	,	PUNCT
taxlaw-2864	820	35	and	and	CCONJ
taxlaw-2864	820	36	considerably	considerably	ADV
taxlaw-2864	820	37	reduced	reduce	VERB
taxlaw-2864	820	38	mortality	mortality	NOUN
taxlaw-2864	820	39	rates.221	rates.221	NOUN
taxlaw-2864	820	40	at	at	ADP
taxlaw-2864	820	41	the	the	DET
taxlaw-2864	820	42	same	same	ADJ
taxlaw-2864	820	43	time	time	NOUN
taxlaw-2864	820	44	,	,	PUNCT
taxlaw-2864	820	45	labor	labor	NOUN
taxlaw-2864	820	46	remains	remain	VERB
taxlaw-2864	820	47	an	an	DET
taxlaw-2864	820	48	essential	essential	ADJ
taxlaw-2864	820	49	component	component	NOUN
taxlaw-2864	820	50	of	of	ADP
taxlaw-2864	820	51	a	a	DET
taxlaw-2864	820	52	vibrant	vibrant	ADJ
taxlaw-2864	820	53	economy	economy	NOUN
taxlaw-2864	820	54	.	.	PUNCT
taxlaw-2864	821	1	without	without	ADP
taxlaw-2864	821	2	a	a	DET
taxlaw-2864	821	3	knowledgeable	knowledgeable	ADJ
taxlaw-2864	821	4	,	,	PUNCT
taxlaw-2864	821	5	energetic	energetic	ADJ
taxlaw-2864	821	6	,	,	PUNCT
taxlaw-2864	821	7	and	and	CCONJ
taxlaw-2864	821	8	committed	committed	ADJ
taxlaw-2864	821	9	workforce	workforce	NOUN
taxlaw-2864	821	10	,	,	PUNCT
taxlaw-2864	821	11	capital	capital	NOUN
taxlaw-2864	821	12	production	production	NOUN
taxlaw-2864	821	13	would	would	AUX
taxlaw-2864	821	14	stall	stall	VERB
taxlaw-2864	821	15	,	,	PUNCT
taxlaw-2864	821	16	and	and	CCONJ
taxlaw-2864	821	17	the	the	DET
taxlaw-2864	821	18	nation	nation	NOUN
taxlaw-2864	821	19	’s	’s	PART
taxlaw-2864	821	20	economic	economic	ADJ
taxlaw-2864	821	21	fabric	fabric	NOUN
taxlaw-2864	821	22	would	would	AUX
taxlaw-2864	821	23	tatter	tatter	VERB
taxlaw-2864	821	24	.	.	PUNCT
taxlaw-2864	822	1	bearing	bear	VERB
taxlaw-2864	822	2	in	in	ADP
taxlaw-2864	822	3	mind	mind	NOUN
taxlaw-2864	822	4	tax	tax	NOUN
taxlaw-2864	822	5	reform	reform	NOUN
taxlaw-2864	822	6	’s	’s	PART
taxlaw-2864	822	7	dual	dual	ADJ
taxlaw-2864	822	8	objectives	objective	NOUN
taxlaw-2864	822	9	of	of	ADP
taxlaw-2864	822	10	simultaneously	simultaneously	ADV
taxlaw-2864	822	11	promoting	promote	VERB
taxlaw-2864	822	12	both	both	PRON
taxlaw-2864	822	13	technology	technology	NOUN
taxlaw-2864	822	14	219	219	NUM
taxlaw-2864	822	15	see	see	VERB
taxlaw-2864	822	16	internal	internal	ADJ
taxlaw-2864	822	17	revenue	revenue	NOUN
taxlaw-2864	822	18	service	service	NOUN
taxlaw-2864	822	19	data	datum	NOUN
taxlaw-2864	822	20	book	book	NOUN
taxlaw-2864	822	21	,	,	PUNCT
taxlaw-2864	822	22	tbl.14	tbl.14	PRON
taxlaw-2864	822	23	n.2	n.2	PROPN
taxlaw-2864	822	24	(	(	PUNCT
taxlaw-2864	822	25	2010	2010	NUM
taxlaw-2864	822	26	)	)	PUNCT
taxlaw-2864	822	27	,	,	PUNCT
taxlaw-2864	822	28	https://www.irs.gov/pub/irssoi/09databk.pdf	https://www.irs.gov/pub/irssoi/09databk.pdf	PROPN
taxlaw-2864	822	29	[	[	X
taxlaw-2864	822	30	https://perma.cc/ym5a-yv4b	https://perma.cc/ym5a-yv4b	X
taxlaw-2864	822	31	]	]	X
taxlaw-2864	822	32	.	.	PUNCT
taxlaw-2864	823	1	(	(	PUNCT
taxlaw-2864	823	2	“	"	PUNCT
taxlaw-2864	823	3	the	the	DET
taxlaw-2864	823	4	use	use	NOUN
taxlaw-2864	823	5	of	of	ADP
taxlaw-2864	823	6	magnetic	magnetic	ADJ
taxlaw-2864	823	7	tapes	tape	NOUN
taxlaw-2864	823	8	for	for	ADP
taxlaw-2864	823	9	delivery	delivery	NOUN
taxlaw-2864	823	10	of	of	ADP
taxlaw-2864	823	11	information	information	NOUN
taxlaw-2864	823	12	returns	return	NOUN
taxlaw-2864	823	13	was	be	AUX
taxlaw-2864	823	14	discontinued	discontinue	VERB
taxlaw-2864	823	15	on	on	ADP
taxlaw-2864	823	16	december	december	PROPN
taxlaw-2864	823	17	31	31	NUM
taxlaw-2864	823	18	,	,	PUNCT
taxlaw-2864	823	19	2008	2008	NUM
taxlaw-2864	823	20	.	.	PUNCT
taxlaw-2864	824	1	information	information	NOUN
taxlaw-2864	824	2	returns	return	NOUN
taxlaw-2864	824	3	previously	previously	ADV
taxlaw-2864	824	4	provided	provide	VERB
taxlaw-2864	824	5	on	on	ADP
taxlaw-2864	824	6	magnetic	magnetic	ADJ
taxlaw-2864	824	7	tape	tape	NOUN
taxlaw-2864	824	8	were	be	AUX
taxlaw-2864	824	9	provided	provide	VERB
taxlaw-2864	824	10	electronically	electronically	ADV
taxlaw-2864	824	11	through	through	ADP
taxlaw-2864	824	12	the	the	DET
taxlaw-2864	824	13	filing	filing	NOUN
taxlaw-2864	824	14	information	information	NOUN
taxlaw-2864	824	15	returns	return	NOUN
taxlaw-2864	824	16	electronically	electronically	ADV
taxlaw-2864	824	17	system	system	NOUN
taxlaw-2864	824	18	beginning	begin	VERB
taxlaw-2864	824	19	on	on	ADP
taxlaw-2864	824	20	january	january	PROPN
taxlaw-2864	824	21	1	1	NUM
taxlaw-2864	824	22	,	,	PUNCT
taxlaw-2864	824	23	2009	2009	NUM
taxlaw-2864	824	24	.	.	PUNCT
taxlaw-2864	824	25	”	"	PUNCT
taxlaw-2864	824	26	)	)	PUNCT
taxlaw-2864	824	27	.	.	PUNCT
taxlaw-2864	825	1	220	220	NUM
taxlaw-2864	825	2	for	for	ADP
taxlaw-2864	825	3	example	example	NOUN
taxlaw-2864	825	4	,	,	PUNCT
taxlaw-2864	825	5	the	the	DET
taxlaw-2864	825	6	service	service	NOUN
taxlaw-2864	825	7	has	have	AUX
taxlaw-2864	825	8	essentially	essentially	ADV
taxlaw-2864	825	9	stopped	stop	VERB
taxlaw-2864	825	10	printing	print	VERB
taxlaw-2864	825	11	information	information	NOUN
taxlaw-2864	825	12	booklets	booklet	NOUN
taxlaw-2864	825	13	and	and	CCONJ
taxlaw-2864	825	14	has	have	AUX
taxlaw-2864	825	15	instead	instead	ADV
taxlaw-2864	825	16	posted	post	VERB
taxlaw-2864	825	17	virtually	virtually	ADV
taxlaw-2864	825	18	every	every	DET
taxlaw-2864	825	19	communication	communication	NOUN
taxlaw-2864	825	20	on	on	ADP
taxlaw-2864	825	21	the	the	DET
taxlaw-2864	825	22	internet	internet	NOUN
taxlaw-2864	825	23	.	.	PUNCT
taxlaw-2864	826	1	internal	internal	ADJ
taxlaw-2864	826	2	revenue	revenue	NOUN
taxlaw-2864	826	3	serv	serv	X
taxlaw-2864	826	4	.	.	PUNCT
taxlaw-2864	827	1	,	,	PUNCT
taxlaw-2864	827	2	more	more	ADJ
taxlaw-2864	827	3	people	people	NOUN
taxlaw-2864	827	4	using	use	VERB
taxlaw-2864	827	5	irs.gov	irs.gov	PROPN
taxlaw-2864	827	6	in	in	ADP
taxlaw-2864	827	7	2015	2015	NUM
taxlaw-2864	827	8	filing	filing	NOUN
taxlaw-2864	827	9	season	season	NOUN
taxlaw-2864	827	10	,	,	PUNCT
taxlaw-2864	827	11	irs	irs	PROPN
taxlaw-2864	827	12	says	say	VERB
taxlaw-2864	827	13	,	,	PUNCT
taxlaw-2864	827	14	49	49	NUM
taxlaw-2864	827	15	tax	tax	NOUN
taxlaw-2864	827	16	notes	note	NOUN
taxlaw-2864	827	17	today	today	NOUN
taxlaw-2864	827	18	12	12	NUM
taxlaw-2864	827	19	(	(	PUNCT
taxlaw-2864	827	20	2015	2015	NUM
taxlaw-2864	827	21	)	)	PUNCT
taxlaw-2864	827	22	.	.	PUNCT
taxlaw-2864	828	1	taxpayers	taxpayer	NOUN
taxlaw-2864	828	2	can	can	AUX
taxlaw-2864	828	3	easily	easily	ADV
taxlaw-2864	828	4	and	and	CCONJ
taxlaw-2864	828	5	quickly	quickly	ADV
taxlaw-2864	828	6	view	view	VERB
taxlaw-2864	828	7	or	or	CCONJ
taxlaw-2864	828	8	download	download	VERB
taxlaw-2864	828	9	any	any	DET
taxlaw-2864	828	10	i.r.s	i.r.s	NOUN
taxlaw-2864	828	11	.	.	PUNCT
taxlaw-2864	829	1	form	form	NOUN
taxlaw-2864	829	2	,	,	PUNCT
taxlaw-2864	829	3	publication	publication	NOUN
taxlaw-2864	829	4	,	,	PUNCT
taxlaw-2864	829	5	or	or	CCONJ
taxlaw-2864	829	6	instruction	instruction	NOUN
taxlaw-2864	829	7	booklet	booklet	NOUN
taxlaw-2864	829	8	by	by	ADP
taxlaw-2864	829	9	visiting	visit	VERB
taxlaw-2864	829	10	irs.gov	irs.gov	NOUN
taxlaw-2864	829	11	.	.	PUNCT
taxlaw-2864	830	1	if	if	SCONJ
taxlaw-2864	830	2	taxpayers	taxpayer	NOUN
taxlaw-2864	830	3	still	still	ADV
taxlaw-2864	830	4	need	need	VERB
taxlaw-2864	830	5	printed	print	VERB
taxlaw-2864	830	6	forms	form	NOUN
taxlaw-2864	830	7	or	or	CCONJ
taxlaw-2864	830	8	instructions	instruction	NOUN
taxlaw-2864	830	9	,	,	PUNCT
taxlaw-2864	830	10	they	they	PRON
taxlaw-2864	830	11	can	can	AUX
taxlaw-2864	830	12	place	place	VERB
taxlaw-2864	830	13	their	their	PRON
taxlaw-2864	830	14	order	order	NOUN
taxlaw-2864	830	15	online	online	ADV
taxlaw-2864	830	16	at	at	ADP
taxlaw-2864	830	17	irs.gov/orderforms	irs.gov/orderform	NOUN
taxlaw-2864	830	18	.	.	PUNCT
taxlaw-2864	831	1	221	221	NUM
taxlaw-2864	831	2	see	see	VERB
taxlaw-2864	831	3	lindsey	lindsey	PROPN
taxlaw-2864	831	4	burke	burke	PROPN
taxlaw-2864	831	5	&	&	CCONJ
taxlaw-2864	831	6	james	james	PROPN
taxlaw-2864	831	7	sherk	sherk	PROPN
taxlaw-2864	831	8	,	,	PUNCT
taxlaw-2864	831	9	automation	automation	NOUN
taxlaw-2864	831	10	and	and	CCONJ
taxlaw-2864	831	11	technology	technology	NOUN
taxlaw-2864	831	12	increase	increase	VERB
taxlaw-2864	831	13	living	living	NOUN
taxlaw-2864	831	14	standards	standard	NOUN
taxlaw-2864	831	15	,	,	PUNCT
taxlaw-2864	831	16	heritage	heritage	NOUN
taxlaw-2864	831	17	found	find	VERB
taxlaw-2864	831	18	.	.	PUNCT
taxlaw-2864	832	1	(	(	PUNCT
taxlaw-2864	832	2	july	july	PROPN
taxlaw-2864	832	3	20	20	NUM
taxlaw-2864	832	4	,	,	PUNCT
taxlaw-2864	832	5	2015	2015	NUM
taxlaw-2864	832	6	)	)	PUNCT
taxlaw-2864	832	7	,	,	PUNCT
taxlaw-2864	832	8	http://www.heritage.org/jobs-and-labor/report/automation-and-technology-increase-livingstandards#_ftnref9	http://www.heritage.org/jobs-and-labor/report/automation-and-technology-increase-livingstandards#_ftnref9	NOUN
taxlaw-2864	833	1	[	[	X
taxlaw-2864	833	2	https://perma.cc/5y5g-e4a2	https://perma.cc/5y5g-e4a2	X
taxlaw-2864	833	3	]	]	X
taxlaw-2864	833	4	(	(	PUNCT
taxlaw-2864	833	5	“	"	PUNCT
taxlaw-2864	833	6	technological	technological	ADJ
taxlaw-2864	833	7	progress	progress	NOUN
taxlaw-2864	833	8	enables	enable	VERB
taxlaw-2864	833	9	employees	employee	NOUN
taxlaw-2864	833	10	to	to	PART
taxlaw-2864	833	11	produce	produce	VERB
taxlaw-2864	833	12	vastly	vastly	ADV
taxlaw-2864	833	13	more	more	ADJ
taxlaw-2864	833	14	goods	good	NOUN
taxlaw-2864	833	15	and	and	CCONJ
taxlaw-2864	833	16	services	service	NOUN
taxlaw-2864	833	17	with	with	ADP
taxlaw-2864	833	18	their	their	PRON
taxlaw-2864	833	19	labor	labor	NOUN
taxlaw-2864	833	20	.	.	PUNCT
taxlaw-2864	834	1	this	this	PRON
taxlaw-2864	834	2	increases	increase	VERB
taxlaw-2864	834	3	their	their	PRON
taxlaw-2864	834	4	compensation	compensation	NOUN
taxlaw-2864	834	5	because	because	SCONJ
taxlaw-2864	834	6	competitive	competitive	ADJ
taxlaw-2864	834	7	labor	labor	NOUN
taxlaw-2864	834	8	markets	market	NOUN
taxlaw-2864	834	9	compel	compel	VERB
taxlaw-2864	834	10	employers	employer	NOUN
taxlaw-2864	834	11	to	to	PART
taxlaw-2864	834	12	pay	pay	VERB
taxlaw-2864	834	13	employees	employee	NOUN
taxlaw-2864	834	14	proportionately	proportionately	ADV
taxlaw-2864	834	15	to	to	ADP
taxlaw-2864	834	16	their	their	PRON
taxlaw-2864	834	17	productivity	productivity	NOUN
taxlaw-2864	834	18	.	.	PUNCT
taxlaw-2864	834	19	”	"	PUNCT
taxlaw-2864	834	20	)	)	PUNCT
taxlaw-2864	834	21	;	;	PUNCT
taxlaw-2864	834	22	joel	joel	PROPN
taxlaw-2864	834	23	mokyr	mokyr	PROPN
taxlaw-2864	834	24	,	,	PUNCT
taxlaw-2864	834	25	chris	chris	PROPN
taxlaw-2864	834	26	vickers	vickers	PROPN
taxlaw-2864	834	27	&	&	CCONJ
taxlaw-2864	834	28	nicolas	nicolas	PROPN
taxlaw-2864	834	29	l.	l.	PROPN
taxlaw-2864	834	30	ziebarth	ziebarth	PROPN
taxlaw-2864	834	31	,	,	PUNCT
taxlaw-2864	834	32	the	the	DET
taxlaw-2864	834	33	history	history	NOUN
taxlaw-2864	834	34	of	of	ADP
taxlaw-2864	834	35	technological	technological	ADJ
taxlaw-2864	834	36	anxiety	anxiety	NOUN
taxlaw-2864	834	37	and	and	CCONJ
taxlaw-2864	834	38	the	the	DET
taxlaw-2864	834	39	future	future	NOUN
taxlaw-2864	834	40	of	of	ADP
taxlaw-2864	834	41	economic	economic	ADJ
taxlaw-2864	834	42	growth	growth	NOUN
taxlaw-2864	834	43	:	:	PUNCT
taxlaw-2864	834	44	is	be	AUX
taxlaw-2864	834	45	this	this	DET
taxlaw-2864	834	46	time	time	NOUN
taxlaw-2864	834	47	different	different	ADJ
taxlaw-2864	834	48	?	?	PUNCT
taxlaw-2864	834	49	,	,	PUNCT
taxlaw-2864	834	50	29	29	NUM
taxlaw-2864	834	51	j.	j.	PROPN
taxlaw-2864	834	52	econ	econ	PROPN
taxlaw-2864	834	53	.	.	PUNCT
taxlaw-2864	835	1	persp	persp	PROPN
taxlaw-2864	835	2	.	.	PUNCT
taxlaw-2864	836	1	3	3	NUM
taxlaw-2864	836	2	,	,	PUNCT
taxlaw-2864	836	3	31–50	31–50	NUM
taxlaw-2864	836	4	(	(	PUNCT
taxlaw-2864	836	5	2015	2015	NUM
taxlaw-2864	836	6	)	)	PUNCT
taxlaw-2864	836	7	(	(	PUNCT
taxlaw-2864	836	8	detailing	detail	VERB
taxlaw-2864	836	9	the	the	DET
taxlaw-2864	836	10	value	value	NOUN
taxlaw-2864	836	11	and	and	CCONJ
taxlaw-2864	836	12	wealth	wealth	NOUN
taxlaw-2864	836	13	that	that	SCONJ
taxlaw-2864	836	14	technology	technology	NOUN
taxlaw-2864	836	15	generates	generate	VERB
taxlaw-2864	836	16	)	)	PUNCT
taxlaw-2864	836	17	.	.	PUNCT
taxlaw-2864	837	1	https://www.irs.gov/pub/irs-soi/09databk.pdf	https://www.irs.gov/pub/irs-soi/09databk.pdf	NOUN
taxlaw-2864	837	2	https://www.irs.gov/pub/irs-soi/09databk.pdf	https://www.irs.gov/pub/irs-soi/09databk.pdf	NOUN
taxlaw-2864	837	3	https://perma.cc/5y5g-e4a2	https://perma.cc/5y5g-e4a2	PROPN
taxlaw-2864	837	4	2018	2018	NUM
taxlaw-2864	837	5	]	]	PUNCT
taxlaw-2864	837	6	37	37	NUM
taxlaw-2864	837	7	automation	automation	NOUN
taxlaw-2864	837	8	and	and	CCONJ
taxlaw-2864	837	9	the	the	DET
taxlaw-2864	837	10	income	income	NOUN
taxlaw-2864	837	11	tax	tax	NOUN
taxlaw-2864	837	12	and	and	CCONJ
taxlaw-2864	837	13	labor	labor	NOUN
taxlaw-2864	837	14	,	,	PUNCT
taxlaw-2864	837	15	congress	congress	PROPN
taxlaw-2864	837	16	should	should	AUX
taxlaw-2864	837	17	institute	institute	VERB
taxlaw-2864	837	18	the	the	DET
taxlaw-2864	837	19	following	follow	VERB
taxlaw-2864	837	20	three	three	NUM
taxlaw-2864	837	21	-	-	PUNCT
taxlaw-2864	837	22	pronged	pronged	ADJ
taxlaw-2864	837	23	strategy	strategy	NOUN
taxlaw-2864	837	24	:	:	PUNCT
taxlaw-2864	837	25	(	(	PUNCT
taxlaw-2864	837	26	1	1	X
taxlaw-2864	837	27	)	)	PUNCT
taxlaw-2864	837	28	institute	institute	NOUN
taxlaw-2864	837	29	a	a	DET
taxlaw-2864	837	30	universal	universal	ADJ
taxlaw-2864	837	31	progressive	progressive	ADJ
taxlaw-2864	837	32	tax	tax	NOUN
taxlaw-2864	837	33	rate	rate	NOUN
taxlaw-2864	837	34	structure	structure	NOUN
taxlaw-2864	837	35	,	,	PUNCT
taxlaw-2864	837	36	(	(	PUNCT
taxlaw-2864	837	37	2	2	X
taxlaw-2864	837	38	)	)	PUNCT
taxlaw-2864	837	39	curtail	curtail	NOUN
taxlaw-2864	837	40	subsidization	subsidization	NOUN
taxlaw-2864	837	41	of	of	ADP
taxlaw-2864	837	42	capital	capital	NOUN
taxlaw-2864	837	43	relative	relative	ADJ
taxlaw-2864	837	44	to	to	ADP
taxlaw-2864	837	45	labor	labor	NOUN
taxlaw-2864	837	46	,	,	PUNCT
taxlaw-2864	837	47	and	and	CCONJ
taxlaw-2864	837	48	(	(	PUNCT
taxlaw-2864	837	49	3	3	X
taxlaw-2864	837	50	)	)	PUNCT
taxlaw-2864	837	51	adopt	adopt	VERB
taxlaw-2864	837	52	alternative	alternative	ADJ
taxlaw-2864	837	53	social	social	ADJ
taxlaw-2864	837	54	security	security	NOUN
taxlaw-2864	837	55	funding	funding	NOUN
taxlaw-2864	837	56	and	and	CCONJ
taxlaw-2864	837	57	disbursement	disbursement	NOUN
taxlaw-2864	837	58	mechanisms	mechanism	NOUN
taxlaw-2864	837	59	.	.	PUNCT
taxlaw-2864	838	1	the	the	DET
taxlaw-2864	838	2	institution	institution	NOUN
taxlaw-2864	838	3	of	of	ADP
taxlaw-2864	838	4	these	these	DET
taxlaw-2864	838	5	tax	tax	NOUN
taxlaw-2864	838	6	reform	reform	NOUN
taxlaw-2864	838	7	measures	measure	NOUN
taxlaw-2864	838	8	would	would	AUX
taxlaw-2864	838	9	establish	establish	VERB
taxlaw-2864	838	10	an	an	DET
taxlaw-2864	838	11	environment	environment	NOUN
taxlaw-2864	838	12	in	in	ADP
taxlaw-2864	838	13	which	which	PRON
taxlaw-2864	838	14	congress	congress	PROPN
taxlaw-2864	838	15	places	place	VERB
taxlaw-2864	838	16	capital	capital	NOUN
taxlaw-2864	838	17	and	and	CCONJ
taxlaw-2864	838	18	labor	labor	NOUN
taxlaw-2864	838	19	on	on	ADP
taxlaw-2864	838	20	equal	equal	ADJ
taxlaw-2864	838	21	footing	footing	NOUN
taxlaw-2864	838	22	,	,	PUNCT
taxlaw-2864	838	23	recognizing	recognize	VERB
taxlaw-2864	838	24	that	that	SCONJ
taxlaw-2864	838	25	they	they	PRON
taxlaw-2864	838	26	must	must	AUX
taxlaw-2864	838	27	function	function	VERB
taxlaw-2864	838	28	synergistically	synergistically	ADV
taxlaw-2864	838	29	.	.	PUNCT
taxlaw-2864	839	1	1	1	X
taxlaw-2864	839	2	.	.	X
taxlaw-2864	839	3	universal	universal	ADJ
taxlaw-2864	839	4	progressive	progressive	ADJ
taxlaw-2864	839	5	tax	tax	NOUN
taxlaw-2864	839	6	rate	rate	NOUN
taxlaw-2864	839	7	structure	structure	NOUN
taxlaw-2864	839	8	as	as	SCONJ
taxlaw-2864	839	9	discussed	discuss	VERB
taxlaw-2864	839	10	above	above	ADV
taxlaw-2864	839	11	,	,	PUNCT
taxlaw-2864	839	12	over	over	ADP
taxlaw-2864	839	13	the	the	DET
taxlaw-2864	839	14	course	course	NOUN
taxlaw-2864	839	15	of	of	ADP
taxlaw-2864	839	16	the	the	DET
taxlaw-2864	839	17	last	last	ADJ
taxlaw-2864	839	18	century	century	NOUN
taxlaw-2864	839	19	,	,	PUNCT
taxlaw-2864	839	20	capital	capital	NOUN
taxlaw-2864	839	21	gains	gain	NOUN
taxlaw-2864	839	22	have	have	AUX
taxlaw-2864	839	23	been	be	AUX
taxlaw-2864	839	24	taxed	tax	VERB
taxlaw-2864	839	25	at	at	ADP
taxlaw-2864	839	26	much	much	ADV
taxlaw-2864	839	27	more	more	ADV
taxlaw-2864	839	28	favorable	favorable	ADJ
taxlaw-2864	839	29	tax	tax	NOUN
taxlaw-2864	839	30	rates	rate	NOUN
taxlaw-2864	839	31	than	than	ADP
taxlaw-2864	839	32	ordinary	ordinary	ADJ
taxlaw-2864	839	33	income.222	income.222	NOUN
taxlaw-2864	839	34	although	although	SCONJ
taxlaw-2864	839	35	commentators	commentator	NOUN
taxlaw-2864	839	36	have	have	AUX
taxlaw-2864	839	37	proffered	proffer	VERB
taxlaw-2864	839	38	numerous	numerous	ADJ
taxlaw-2864	839	39	justifications	justification	NOUN
taxlaw-2864	839	40	for	for	ADP
taxlaw-2864	839	41	the	the	DET
taxlaw-2864	839	42	capital	capital	NOUN
taxlaw-2864	839	43	gains	gain	NOUN
taxlaw-2864	839	44	tax	tax	NOUN
taxlaw-2864	839	45	preference	preference	NOUN
taxlaw-2864	839	46	,	,	PUNCT
taxlaw-2864	839	47	those	those	DET
taxlaw-2864	839	48	justifications	justification	NOUN
taxlaw-2864	839	49	have	have	AUX
taxlaw-2864	839	50	not	not	PART
taxlaw-2864	839	51	gone	go	VERB
taxlaw-2864	839	52	unchallenged	unchallenged	ADJ
taxlaw-2864	839	53	.	.	PUNCT
taxlaw-2864	840	1	tomes	tome	NOUN
taxlaw-2864	840	2	have	have	AUX
taxlaw-2864	840	3	been	be	AUX
taxlaw-2864	840	4	written,223	written,223	PROPN
taxlaw-2864	840	5	colloquia	colloquia	NOUN
taxlaw-2864	840	6	convened,224	convened,224	NOUN
taxlaw-2864	840	7	and	and	CCONJ
taxlaw-2864	840	8	election	election	NOUN
taxlaw-2864	840	9	platforms	platform	NOUN
taxlaw-2864	840	10	orchestrated225	orchestrated225	PROPN
taxlaw-2864	841	1	that	that	PRON
taxlaw-2864	841	2	directly	directly	ADV
taxlaw-2864	841	3	speak	speak	VERB
taxlaw-2864	841	4	to	to	ADP
taxlaw-2864	841	5	the	the	DET
taxlaw-2864	841	6	advantages	advantage	NOUN
taxlaw-2864	841	7	and	and	CCONJ
taxlaw-2864	841	8	disadvantages	disadvantage	NOUN
taxlaw-2864	841	9	associated	associate	VERB
taxlaw-2864	841	10	with	with	ADP
taxlaw-2864	841	11	the	the	DET
taxlaw-2864	841	12	capital	capital	NOUN
taxlaw-2864	841	13	gains	gain	NOUN
taxlaw-2864	841	14	tax	tax	NOUN
taxlaw-2864	841	15	preference	preference	NOUN
taxlaw-2864	841	16	.	.	PUNCT
taxlaw-2864	842	1	these	these	DET
taxlaw-2864	842	2	debates	debate	NOUN
taxlaw-2864	842	3	have	have	AUX
taxlaw-2864	842	4	touched	touch	VERB
taxlaw-2864	842	5	upon	upon	SCONJ
taxlaw-2864	842	6	a	a	DET
taxlaw-2864	842	7	wide	wide	ADJ
taxlaw-2864	842	8	array	array	NOUN
taxlaw-2864	842	9	of	of	ADP
taxlaw-2864	842	10	topics	topic	NOUN
taxlaw-2864	842	11	,	,	PUNCT
taxlaw-2864	842	12	including	include	VERB
taxlaw-2864	842	13	capital	capital	NOUN
taxlaw-2864	842	14	gains	gain	NOUN
taxlaw-2864	842	15	tax	tax	NOUN
taxlaw-2864	842	16	preference	preference	NOUN
taxlaw-2864	842	17	’s	’s	PART
taxlaw-2864	842	18	microeconomic	microeconomic	ADJ
taxlaw-2864	842	19	and	and	CCONJ
taxlaw-2864	842	20	macroeconomic	macroeconomic	ADJ
taxlaw-2864	842	21	effects,226	effects,226	CCONJ
taxlaw-2864	842	22	behavioral	behavioral	ADJ
taxlaw-2864	842	23	impact	impact	NOUN
taxlaw-2864	842	24	upon	upon	SCONJ
taxlaw-2864	842	25	taxpayers	taxpayer	NOUN
taxlaw-2864	842	26	’	'	PUNCT
taxlaw-2864	842	27	investment	investment	NOUN
taxlaw-2864	842	28	decisions,227	decisions,227	NOUN
taxlaw-2864	842	29	and	and	CCONJ
taxlaw-2864	842	30	ability	ability	NOUN
taxlaw-2864	842	31	to	to	PART
taxlaw-2864	842	32	spur	spur	VERB
taxlaw-2864	842	33	economic	economic	ADJ
taxlaw-2864	842	34	growth.228	growth.228	PROPN
taxlaw-2864	842	35	while	while	SCONJ
taxlaw-2864	842	36	these	these	DET
taxlaw-2864	842	37	debates	debate	NOUN
taxlaw-2864	842	38	have	have	AUX
taxlaw-2864	842	39	provided	provide	VERB
taxlaw-2864	842	40	a	a	DET
taxlaw-2864	842	41	more	more	ADV
taxlaw-2864	842	42	thorough	thorough	ADJ
taxlaw-2864	842	43	understanding	understanding	NOUN
taxlaw-2864	842	44	of	of	ADP
taxlaw-2864	842	45	how	how	SCONJ
taxlaw-2864	842	46	the	the	DET
taxlaw-2864	842	47	capital	capital	NOUN
taxlaw-2864	842	48	gains	gain	VERB
taxlaw-2864	842	49	tax	tax	NOUN
taxlaw-2864	842	50	preference	preference	NOUN
taxlaw-2864	842	51	came	come	VERB
taxlaw-2864	842	52	into	into	ADP
taxlaw-2864	842	53	being	being	NOUN
taxlaw-2864	842	54	and	and	CCONJ
taxlaw-2864	842	55	the	the	DET
taxlaw-2864	842	56	reasons	reason	NOUN
taxlaw-2864	842	57	it	it	PRON
taxlaw-2864	842	58	remains	remain	VERB
taxlaw-2864	842	59	intact	intact	ADJ
taxlaw-2864	842	60	even	even	ADV
taxlaw-2864	842	61	today	today	NOUN
taxlaw-2864	842	62	,	,	PUNCT
taxlaw-2864	842	63	rehashing	rehash	VERB
taxlaw-2864	842	64	them	they	PRON
taxlaw-2864	842	65	would	would	AUX
taxlaw-2864	842	66	be	be	AUX
taxlaw-2864	842	67	of	of	ADP
taxlaw-2864	842	68	little	little	ADJ
taxlaw-2864	842	69	practical	practical	ADJ
taxlaw-2864	842	70	utility	utility	NOUN
taxlaw-2864	842	71	.	.	PUNCT
taxlaw-2864	843	1	instead	instead	ADV
taxlaw-2864	843	2	,	,	PUNCT
taxlaw-2864	843	3	there	there	PRON
taxlaw-2864	843	4	is	be	VERB
taxlaw-2864	843	5	a	a	DET
taxlaw-2864	843	6	new	new	ADJ
taxlaw-2864	843	7	prism	prism	NOUN
taxlaw-2864	843	8	—	—	PUNCT
taxlaw-2864	843	9	built	build	VERB
taxlaw-2864	843	10	on	on	ADP
taxlaw-2864	843	11	an	an	DET
taxlaw-2864	843	12	economic	economic	ADJ
taxlaw-2864	843	13	landscape	landscape	NOUN
taxlaw-2864	843	14	where	where	SCONJ
taxlaw-2864	843	15	capital	capital	NOUN
taxlaw-2864	843	16	now	now	ADV
taxlaw-2864	843	17	dominates	dominate	VERB
taxlaw-2864	843	18	and	and	CCONJ
taxlaw-2864	843	19	labor	labor	NOUN
taxlaw-2864	843	20	’s	’s	PART
taxlaw-2864	843	21	importance	importance	NOUN
taxlaw-2864	843	22	has	have	AUX
taxlaw-2864	843	23	ebbed	ebb	VERB
taxlaw-2864	843	24	—	—	PUNCT
taxlaw-2864	843	25	through	through	ADP
taxlaw-2864	843	26	which	which	PRON
taxlaw-2864	843	27	the	the	DET
taxlaw-2864	843	28	capital	capital	NOUN
taxlaw-2864	843	29	gains	gain	VERB
taxlaw-2864	843	30	tax	tax	NOUN
taxlaw-2864	843	31	rate	rate	NOUN
taxlaw-2864	843	32	preference	preference	NOUN
taxlaw-2864	843	33	should	should	AUX
taxlaw-2864	843	34	be	be	AUX
taxlaw-2864	843	35	viewed	view	VERB
taxlaw-2864	843	36	and	and	CCONJ
taxlaw-2864	843	37	evaluated	evaluate	VERB
taxlaw-2864	843	38	.	.	PUNCT
taxlaw-2864	844	1	this	this	PRON
taxlaw-2864	844	2	is	be	AUX
taxlaw-2864	844	3	an	an	DET
taxlaw-2864	844	4	important	important	ADJ
taxlaw-2864	844	5	exercise	exercise	NOUN
taxlaw-2864	844	6	,	,	PUNCT
taxlaw-2864	844	7	informing	inform	VERB
taxlaw-2864	844	8	whether	whether	SCONJ
taxlaw-2864	844	9	the	the	DET
taxlaw-2864	844	10	capital	capital	NOUN
taxlaw-2864	844	11	gains	gain	VERB
taxlaw-2864	844	12	tax	tax	NOUN
taxlaw-2864	844	13	rate	rate	NOUN
taxlaw-2864	844	14	preference	preference	NOUN
taxlaw-2864	844	15	has	have	AUX
taxlaw-2864	844	16	outlasted	outlast	VERB
taxlaw-2864	844	17	its	its	PRON
taxlaw-2864	844	18	usefulness	usefulness	NOUN
taxlaw-2864	844	19	.	.	PUNCT
taxlaw-2864	845	1	when	when	SCONJ
taxlaw-2864	845	2	the	the	DET
taxlaw-2864	845	3	capital	capital	NOUN
taxlaw-2864	845	4	gains	gain	VERB
taxlaw-2864	845	5	tax	tax	NOUN
taxlaw-2864	845	6	rate	rate	NOUN
taxlaw-2864	845	7	preference	preference	NOUN
taxlaw-2864	845	8	was	be	AUX
taxlaw-2864	845	9	first	first	ADV
taxlaw-2864	845	10	instituted	institute	VERB
taxlaw-2864	845	11	,	,	PUNCT
taxlaw-2864	845	12	capital	capital	NOUN
taxlaw-2864	845	13	in	in	ADP
taxlaw-2864	845	14	the	the	DET
taxlaw-2864	845	15	form	form	NOUN
taxlaw-2864	845	16	of	of	ADP
taxlaw-2864	845	17	machinery	machinery	NOUN
taxlaw-2864	845	18	and	and	CCONJ
taxlaw-2864	845	19	intellectual	intellectual	ADJ
taxlaw-2864	845	20	property	property	NOUN
taxlaw-2864	845	21	(	(	PUNCT
taxlaw-2864	845	22	e.g.	e.g.	ADV
taxlaw-2864	845	23	,	,	PUNCT
taxlaw-2864	845	24	patents	patent	NOUN
taxlaw-2864	845	25	and	and	CCONJ
taxlaw-2864	845	26	know	know	NOUN
taxlaw-2864	845	27	-	-	PUNCT
taxlaw-2864	845	28	how	how	NOUN
taxlaw-2864	845	29	)	)	PUNCT
taxlaw-2864	845	30	was	be	AUX
taxlaw-2864	845	31	in	in	ADP
taxlaw-2864	845	32	its	its	PRON
taxlaw-2864	845	33	infancy	infancy	NOUN
taxlaw-2864	845	34	.	.	PUNCT
taxlaw-2864	846	1	for	for	ADP
taxlaw-2864	846	2	example	example	NOUN
taxlaw-2864	846	3	,	,	PUNCT
taxlaw-2864	846	4	car	car	NOUN
taxlaw-2864	846	5	engines	engine	NOUN
taxlaw-2864	846	6	existed	exist	VERB
taxlaw-2864	846	7	,	,	PUNCT
taxlaw-2864	846	8	but	but	CCONJ
taxlaw-2864	846	9	they	they	PRON
taxlaw-2864	846	10	were	be	AUX
taxlaw-2864	846	11	rudimentary	rudimentary	ADJ
taxlaw-2864	846	12	in	in	ADP
taxlaw-2864	846	13	nature	nature	NOUN
taxlaw-2864	846	14	.	.	PUNCT
taxlaw-2864	847	1	the	the	DET
taxlaw-2864	847	2	nation	nation	NOUN
taxlaw-2864	847	3	remained	remain	VERB
taxlaw-2864	847	4	largely	largely	ADV
taxlaw-2864	847	5	agriculturally	agriculturally	ADV
taxlaw-2864	847	6	based	base	VERB
taxlaw-2864	847	7	and	and	CCONJ
taxlaw-2864	847	8	labor	labor	NOUN
taxlaw-2864	847	9	oriented	orient	VERB
taxlaw-2864	847	10	.	.	PUNCT
taxlaw-2864	848	1	to	to	PART
taxlaw-2864	848	2	propel	propel	VERB
taxlaw-2864	848	3	economic	economic	ADJ
taxlaw-2864	848	4	growth	growth	NOUN
taxlaw-2864	848	5	,	,	PUNCT
taxlaw-2864	848	6	congress	congress	PROPN
taxlaw-2864	848	7	sought	seek	VERB
taxlaw-2864	848	8	to	to	PART
taxlaw-2864	848	9	spur	spur	VERB
taxlaw-2864	848	10	capital	capital	NOUN
taxlaw-2864	848	11	investments	investment	NOUN
taxlaw-2864	848	12	.	.	PUNCT
taxlaw-2864	849	1	what	what	PRON
taxlaw-2864	849	2	better	well	ADJ
taxlaw-2864	849	3	way	way	NOUN
taxlaw-2864	849	4	to	to	PART
taxlaw-2864	849	5	do	do	VERB
taxlaw-2864	849	6	this	this	PRON
taxlaw-2864	849	7	than	than	SCONJ
taxlaw-2864	849	8	to	to	PART
taxlaw-2864	849	9	lessen	lessen	VERB
taxlaw-2864	849	10	the	the	DET
taxlaw-2864	849	11	financial	financial	ADJ
taxlaw-2864	849	12	burden	burden	NOUN
taxlaw-2864	849	13	associated	associate	VERB
taxlaw-2864	849	14	with	with	ADP
taxlaw-2864	849	15	the	the	DET
taxlaw-2864	849	16	use	use	NOUN
taxlaw-2864	849	17	of	of	ADP
taxlaw-2864	849	18	capital?229	capital?229	PROPN
taxlaw-2864	849	19	222	222	NUM
taxlaw-2864	849	20	see	see	VERB
taxlaw-2864	849	21	supra	supra	PROPN
taxlaw-2864	849	22	section	section	PROPN
taxlaw-2864	849	23	ii.b	ii.b	PROPN
taxlaw-2864	849	24	.	.	PUNCT
taxlaw-2864	850	1	223	223	NUM
taxlaw-2864	850	2	see	see	VERB
taxlaw-2864	850	3	,	,	PUNCT
taxlaw-2864	850	4	e.g.	e.g.	ADV
taxlaw-2864	850	5	,	,	PUNCT
taxlaw-2864	850	6	cunningham	cunningham	PROPN
taxlaw-2864	850	7	&	&	CCONJ
taxlaw-2864	850	8	schenk	schenk	PROPN
taxlaw-2864	850	9	,	,	PUNCT
taxlaw-2864	850	10	supra	supra	PROPN
taxlaw-2864	850	11	note	note	PROPN
taxlaw-2864	850	12	114	114	NUM
taxlaw-2864	850	13	;	;	PUNCT
taxlaw-2864	850	14	daniel	daniel	PROPN
taxlaw-2864	850	15	shaviro	shaviro	PROPN
taxlaw-2864	850	16	,	,	PUNCT
taxlaw-2864	850	17	commentary	commentary	NOUN
taxlaw-2864	850	18	,	,	PUNCT
taxlaw-2864	850	19	uneasiness	uneasiness	NOUN
taxlaw-2864	850	20	and	and	CCONJ
taxlaw-2864	850	21	capital	capital	NOUN
taxlaw-2864	850	22	gains	gain	NOUN
taxlaw-2864	850	23	,	,	PUNCT
taxlaw-2864	850	24	48	48	NUM
taxlaw-2864	850	25	tax	tax	NOUN
taxlaw-2864	850	26	l.	l.	PROPN
taxlaw-2864	850	27	rev	rev	PROPN
taxlaw-2864	850	28	.	.	PROPN
taxlaw-2864	850	29	393	393	NUM
taxlaw-2864	850	30	(	(	PUNCT
taxlaw-2864	850	31	1993	1993	NUM
taxlaw-2864	850	32	)	)	PUNCT
taxlaw-2864	850	33	;	;	PUNCT
taxlaw-2864	850	34	george	george	NOUN
taxlaw-2864	850	35	zodrow	zodrow	PROPN
taxlaw-2864	850	36	,	,	PUNCT
taxlaw-2864	850	37	economic	economic	ADJ
taxlaw-2864	850	38	analyses	analysis	NOUN
taxlaw-2864	850	39	of	of	ADP
taxlaw-2864	850	40	capital	capital	NOUN
taxlaw-2864	850	41	gains	gain	NOUN
taxlaw-2864	850	42	taxation	taxation	NOUN
taxlaw-2864	850	43	,	,	PUNCT
taxlaw-2864	850	44	realizations	realization	NOUN
taxlaw-2864	850	45	,	,	PUNCT
taxlaw-2864	850	46	revenues	revenue	NOUN
taxlaw-2864	850	47	,	,	PUNCT
taxlaw-2864	850	48	efficiency	efficiency	NOUN
taxlaw-2864	850	49	and	and	CCONJ
taxlaw-2864	850	50	equity	equity	NOUN
taxlaw-2864	850	51	,	,	PUNCT
taxlaw-2864	850	52	48	48	NUM
taxlaw-2864	850	53	tax	tax	NOUN
taxlaw-2864	850	54	l.	l.	PROPN
taxlaw-2864	850	55	rev	rev	PROPN
taxlaw-2864	850	56	.	.	PROPN
taxlaw-2864	851	1	419	419	NUM
taxlaw-2864	851	2	(	(	PUNCT
taxlaw-2864	851	3	1993	1993	NUM
taxlaw-2864	851	4	)	)	PUNCT
taxlaw-2864	851	5	.	.	PUNCT
taxlaw-2864	852	1	224	224	NUM
taxlaw-2864	852	2	see	see	VERB
taxlaw-2864	852	3	,	,	PUNCT
taxlaw-2864	852	4	e.g.	e.g.	ADV
taxlaw-2864	852	5	,	,	PUNCT
taxlaw-2864	852	6	deborah	deborah	PROPN
taxlaw-2864	852	7	h.	h.	PROPN
taxlaw-2864	852	8	schenk	schenk	PROPN
taxlaw-2864	852	9	,	,	PUNCT
taxlaw-2864	852	10	colloquium	colloquium	NOUN
taxlaw-2864	852	11	on	on	ADP
taxlaw-2864	852	12	capital	capital	NOUN
taxlaw-2864	852	13	gains	gain	NOUN
taxlaw-2864	852	14	,	,	PUNCT
taxlaw-2864	852	15	48	48	NUM
taxlaw-2864	852	16	tax	tax	NOUN
taxlaw-2864	852	17	l.	l.	PROPN
taxlaw-2864	852	18	rev	rev	PROPN
taxlaw-2864	852	19	.	.	PROPN
taxlaw-2864	852	20	315	315	NUM
taxlaw-2864	852	21	(	(	PUNCT
taxlaw-2864	852	22	1993	1993	NUM
taxlaw-2864	852	23	)	)	PUNCT
taxlaw-2864	852	24	.	.	PUNCT
taxlaw-2864	853	1	225	225	NUM
taxlaw-2864	853	2	see	see	VERB
taxlaw-2864	853	3	,	,	PUNCT
taxlaw-2864	853	4	e.g.	e.g.	ADV
taxlaw-2864	853	5	,	,	PUNCT
taxlaw-2864	853	6	ryan	ryan	PROPN
taxlaw-2864	853	7	ellis	ellis	PROPN
taxlaw-2864	853	8	,	,	PUNCT
taxlaw-2864	853	9	clinton	clinton	PROPN
taxlaw-2864	853	10	and	and	CCONJ
taxlaw-2864	853	11	sanders	sanders	PROPN
taxlaw-2864	853	12	propose	propose	VERB
taxlaw-2864	853	13	highest	high	ADJ
taxlaw-2864	853	14	capital	capital	NOUN
taxlaw-2864	853	15	gains	gain	NOUN
taxlaw-2864	853	16	tax	tax	NOUN
taxlaw-2864	853	17	rate	rate	NOUN
taxlaw-2864	853	18	in	in	ADP
taxlaw-2864	853	19	history	history	NOUN
taxlaw-2864	853	20	,	,	PUNCT
taxlaw-2864	853	21	forbes	forbes	PROPN
taxlaw-2864	853	22	(	(	PUNCT
taxlaw-2864	853	23	jan	jan	PROPN
taxlaw-2864	853	24	.	.	PROPN
taxlaw-2864	853	25	26	26	NUM
taxlaw-2864	853	26	,	,	PUNCT
taxlaw-2864	853	27	2016	2016	NUM
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taxlaw-2864	853	29	https://www.forbes.com/sites/ryanellis/2016/01/26/clinton-and-sanders-propose-highest-capitalgains-tax-rate-in-history/#43a5e98a1127	https://www.forbes.com/sites/ryanellis/2016/01/26/clinton-and-sanders-propose-highest-capitalgains-tax-rate-in-history/#43a5e98a1127	NOUN
taxlaw-2864	854	1	[	[	X
taxlaw-2864	854	2	https://perma.cc/4rm4-uspy	https://perma.cc/4rm4-uspy	X
taxlaw-2864	854	3	]	]	PUNCT
taxlaw-2864	854	4	.	.	PUNCT
taxlaw-2864	855	1	226	226	NUM
taxlaw-2864	855	2	see	see	VERB
taxlaw-2864	855	3	,	,	PUNCT
taxlaw-2864	855	4	e.g.	e.g.	ADV
taxlaw-2864	855	5	,	,	PUNCT
taxlaw-2864	855	6	joint	joint	ADJ
taxlaw-2864	855	7	econ	econ	NOUN
taxlaw-2864	855	8	.	.	PUNCT
taxlaw-2864	856	1	comm	comm	NOUN
taxlaw-2864	856	2	.	.	PUNCT
taxlaw-2864	857	1	,	,	PUNCT
taxlaw-2864	857	2	the	the	DET
taxlaw-2864	857	3	economic	economic	ADJ
taxlaw-2864	857	4	effects	effect	NOUN
taxlaw-2864	857	5	of	of	ADP
taxlaw-2864	857	6	capital	capital	NOUN
taxlaw-2864	857	7	gains	gain	NOUN
taxlaw-2864	857	8	taxation	taxation	NOUN
taxlaw-2864	857	9	(	(	PUNCT
taxlaw-2864	857	10	june	june	PROPN
taxlaw-2864	857	11	1997	1997	NUM
taxlaw-2864	857	12	)	)	PUNCT
taxlaw-2864	857	13	,	,	PUNCT
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taxlaw-2864	858	1	[	[	X
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taxlaw-2864	858	3	]	]	PUNCT
taxlaw-2864	858	4	.	.	PUNCT
taxlaw-2864	859	1	227	227	NUM
taxlaw-2864	859	2	see	see	VERB
taxlaw-2864	859	3	,	,	PUNCT
taxlaw-2864	859	4	e.g.	e.g.	ADV
taxlaw-2864	859	5	,	,	PUNCT
taxlaw-2864	859	6	edward	edward	PROPN
taxlaw-2864	859	7	a.	a.	PROPN
taxlaw-2864	859	8	dyl	dyl	PROPN
taxlaw-2864	859	9	,	,	PUNCT
taxlaw-2864	859	10	capital	capital	NOUN
taxlaw-2864	859	11	gains	gain	NOUN
taxlaw-2864	859	12	taxation	taxation	NOUN
taxlaw-2864	859	13	and	and	CCONJ
taxlaw-2864	859	14	year	year	NOUN
taxlaw-2864	859	15	-	-	PUNCT
taxlaw-2864	859	16	end	end	NOUN
taxlaw-2864	859	17	stock	stock	NOUN
taxlaw-2864	859	18	market	market	NOUN
taxlaw-2864	859	19	behavior	behavior	NOUN
taxlaw-2864	859	20	,	,	PUNCT
taxlaw-2864	859	21	32	32	NUM
taxlaw-2864	859	22	j.	j.	PROPN
taxlaw-2864	859	23	fin	fin	PROPN
taxlaw-2864	859	24	.	.	PUNCT
taxlaw-2864	860	1	165	165	NUM
taxlaw-2864	860	2	(	(	PUNCT
taxlaw-2864	860	3	1977	1977	NUM
taxlaw-2864	860	4	)	)	PUNCT
taxlaw-2864	860	5	.	.	PUNCT
taxlaw-2864	861	1	228	228	NUM
taxlaw-2864	861	2	see	see	VERB
taxlaw-2864	861	3	,	,	PUNCT
taxlaw-2864	861	4	e.g.	e.g.	ADV
taxlaw-2864	861	5	,	,	PUNCT
taxlaw-2864	861	6	len	len	ADJ
taxlaw-2864	861	7	burman	burman	NOUN
taxlaw-2864	861	8	,	,	PUNCT
taxlaw-2864	861	9	capital	capital	NOUN
taxlaw-2864	861	10	gains	gain	NOUN
taxlaw-2864	861	11	tax	tax	NOUN
taxlaw-2864	861	12	rates	rate	NOUN
taxlaw-2864	861	13	and	and	CCONJ
taxlaw-2864	861	14	economic	economic	ADJ
taxlaw-2864	861	15	growth	growth	NOUN
taxlaw-2864	861	16	(	(	PUNCT
taxlaw-2864	861	17	or	or	CCONJ
taxlaw-2864	861	18	not	not	PART
taxlaw-2864	861	19	)	)	PUNCT
taxlaw-2864	861	20	,	,	PUNCT
taxlaw-2864	861	21	forbes	forbes	PROPN
taxlaw-2864	861	22	(	(	PUNCT
taxlaw-2864	861	23	mar	mar	PROPN
taxlaw-2864	861	24	.	.	PROPN
taxlaw-2864	861	25	15	15	NUM
taxlaw-2864	861	26	,	,	PUNCT
taxlaw-2864	861	27	2012	2012	NUM
taxlaw-2864	861	28	)	)	PUNCT
taxlaw-2864	861	29	,	,	PUNCT
taxlaw-2864	861	30	https://www.forbes.com/sites/leonardburman/2012/03/15/capital-gains-tax-rates-and-economic-growth-ornot/#6998ca7a1e2e	https://www.forbes.com/sites/leonardburman/2012/03/15/capital-gains-tax-rates-and-economic-growth-ornot/#6998ca7a1e2e	PROPN
taxlaw-2864	862	1	[	[	X
taxlaw-2864	862	2	https://perma.cc/an9d-wble	https://perma.cc/an9d-wble	ADJ
taxlaw-2864	862	3	]	]	PUNCT
taxlaw-2864	862	4	.	.	PUNCT
taxlaw-2864	863	1	229	229	NUM
taxlaw-2864	864	1	an	an	DET
taxlaw-2864	864	2	example	example	NOUN
taxlaw-2864	864	3	of	of	ADP
taxlaw-2864	864	4	this	this	DET
taxlaw-2864	864	5	approach	approach	NOUN
taxlaw-2864	864	6	is	be	AUX
taxlaw-2864	864	7	embraced	embrace	VERB
taxlaw-2864	864	8	in	in	ADP
taxlaw-2864	864	9	i.r.c	i.r.c	NOUN
taxlaw-2864	864	10	.	.	PUNCT
taxlaw-2864	865	1	§	§	PROPN
taxlaw-2864	865	2	1231	1231	NUM
taxlaw-2864	865	3	.	.	PUNCT
taxlaw-2864	866	1	this	this	DET
taxlaw-2864	866	2	code	code	NOUN
taxlaw-2864	866	3	section	section	NOUN
taxlaw-2864	866	4	permits	permit	VERB
taxlaw-2864	866	5	taxpayers	taxpayer	NOUN
taxlaw-2864	866	6	the	the	DET
taxlaw-2864	866	7	best	good	ADJ
taxlaw-2864	866	8	of	of	ADP
taxlaw-2864	866	9	two	two	NUM
taxlaw-2864	866	10	worlds	world	NOUN
taxlaw-2864	866	11	:	:	PUNCT
taxlaw-2864	866	12	on	on	ADP
taxlaw-2864	866	13	the	the	DET
taxlaw-2864	866	14	dispositions	disposition	NOUN
taxlaw-2864	866	15	of	of	ADP
taxlaw-2864	866	16	their	their	PRON
taxlaw-2864	866	17	trade	trade	NOUN
taxlaw-2864	866	18	and	and	CCONJ
taxlaw-2864	866	19	business	business	NOUN
taxlaw-2864	866	20	assets	asset	NOUN
taxlaw-2864	866	21	,	,	PUNCT
taxlaw-2864	866	22	if	if	SCONJ
taxlaw-2864	866	23	taxpayers	taxpayer	NOUN
taxlaw-2864	866	24	experience	experience	VERB
taxlaw-2864	866	25	overall	overall	ADJ
taxlaw-2864	866	26	gains	gain	NOUN
taxlaw-2864	866	27	,	,	PUNCT
taxlaw-2864	866	28	they	they	PRON
taxlaw-2864	866	29	secure	secure	VERB
taxlaw-2864	866	30	a	a	DET
taxlaw-2864	866	31	capital	capital	NOUN
taxlaw-2864	866	32	gains	gain	NOUN
taxlaw-2864	866	33	tax	tax	NOUN
taxlaw-2864	866	34	rate	rate	NOUN
taxlaw-2864	866	35	preference	preference	NOUN
taxlaw-2864	866	36	;	;	PUNCT
taxlaw-2864	866	37	conversely	conversely	ADV
taxlaw-2864	866	38	,	,	PUNCT
taxlaw-2864	866	39	on	on	ADP
taxlaw-2864	866	40	the	the	DET
taxlaw-2864	866	41	dispositions	disposition	NOUN
taxlaw-2864	866	42	of	of	ADP
taxlaw-2864	866	43	their	their	PRON
taxlaw-2864	866	44	trade	trade	NOUN
taxlaw-2864	866	45	and	and	CCONJ
taxlaw-2864	866	46	business	business	NOUN
taxlaw-2864	866	47	assets	asset	NOUN
taxlaw-2864	866	48	,	,	PUNCT
taxlaw-2864	866	49	if	if	SCONJ
taxlaw-2864	866	50	they	they	PRON
taxlaw-2864	866	51	experience	experience	VERB
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taxlaw-2864	866	61	https://www.forbes.com/sites/ryanellis/2016/01/26/clinton-and-sanders-propose-highest-capital-gains-tax-rate-in-history/#43a5e98a1127	https://www.forbes.com/sites/ryanellis/2016/01/26/clinton-and-sanders-propose-highest-capital-gains-tax-rate-in-history/#43a5e98a1127	PROPN
taxlaw-2864	866	62	https://www.jec.senate.gov/public/_cache/files/b3116098-c577-4e64-8b3f-b95263d38c0e/the-economic-effects-of-capital-gains-taxation-june-1997.pdf	https://www.jec.senate.gov/public/_cache/files/b3116098-c577-4e64-8b3f-b95263d38c0e/the-economic-effects-of-capital-gains-taxation-june-1997.pdf	PROPN
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taxlaw-2864	866	65	https://www.forbes.com/sites/leonardburman/2012/03/15/capital-gains-tax-rates-and-economic-growth-or-not/#6998ca7a1e2e	https://www.forbes.com/sites/leonardburman/2012/03/15/capital-gains-tax-rates-and-economic-growth-or-not/#6998ca7a1e2e	PROPN
taxlaw-2864	866	66	38	38	NUM
taxlaw-2864	866	67	[	[	X
taxlaw-2864	866	68	vol.10:1	vol.10:1	PROPN
taxlaw-2864	866	69	columbia	columbia	PROPN
taxlaw-2864	866	70	journal	journal	PROPN
taxlaw-2864	866	71	of	of	ADP
taxlaw-2864	866	72	tax	tax	NOUN
taxlaw-2864	866	73	law	law	NOUN
taxlaw-2864	866	74	but	but	CCONJ
taxlaw-2864	866	75	,	,	PUNCT
taxlaw-2864	866	76	as	as	SCONJ
taxlaw-2864	866	77	previously	previously	ADV
taxlaw-2864	866	78	pointed	point	VERB
taxlaw-2864	866	79	out	out	ADP
taxlaw-2864	866	80	,	,	PUNCT
taxlaw-2864	866	81	technological	technological	ADJ
taxlaw-2864	866	82	advances	advance	NOUN
taxlaw-2864	866	83	have	have	AUX
taxlaw-2864	866	84	eclipsed	eclipse	VERB
taxlaw-2864	866	85	the	the	DET
taxlaw-2864	866	86	traditional	traditional	ADJ
taxlaw-2864	866	87	economic	economic	ADJ
taxlaw-2864	866	88	forces	force	NOUN
taxlaw-2864	866	89	of	of	ADP
taxlaw-2864	866	90	yesteryear	yesteryear	NOUN
taxlaw-2864	866	91	embodied	embody	VERB
taxlaw-2864	866	92	in	in	ADP
taxlaw-2864	866	93	labor	labor	NOUN
taxlaw-2864	866	94	.	.	PUNCT
taxlaw-2864	867	1	while	while	SCONJ
taxlaw-2864	867	2	the	the	DET
taxlaw-2864	867	3	equivalent	equivalent	NOUN
taxlaw-2864	867	4	of	of	ADP
taxlaw-2864	867	5	trillions	trillion	NOUN
taxlaw-2864	867	6	of	of	ADP
taxlaw-2864	867	7	dollars	dollar	NOUN
taxlaw-2864	867	8	has	have	AUX
taxlaw-2864	867	9	been	be	AUX
taxlaw-2864	867	10	spent	spend	VERB
taxlaw-2864	867	11	promoting	promote	VERB
taxlaw-2864	867	12	the	the	DET
taxlaw-2864	867	13	use	use	NOUN
taxlaw-2864	867	14	of	of	ADP
taxlaw-2864	867	15	capital	capital	NOUN
taxlaw-2864	867	16	in	in	ADP
taxlaw-2864	867	17	the	the	DET
taxlaw-2864	867	18	form	form	NOUN
taxlaw-2864	867	19	of	of	ADP
taxlaw-2864	867	20	various	various	ADJ
taxlaw-2864	867	21	tax	tax	NOUN
taxlaw-2864	867	22	expenditures	expenditure	NOUN
taxlaw-2864	867	23	,	,	PUNCT
taxlaw-2864	867	24	the	the	DET
taxlaw-2864	867	25	same	same	ADJ
taxlaw-2864	867	26	level	level	NOUN
taxlaw-2864	867	27	of	of	ADP
taxlaw-2864	867	28	resources	resource	NOUN
taxlaw-2864	867	29	has	have	AUX
taxlaw-2864	867	30	not	not	PART
taxlaw-2864	867	31	been	be	AUX
taxlaw-2864	867	32	devoted	devote	VERB
taxlaw-2864	867	33	to	to	ADP
taxlaw-2864	867	34	spurring	spur	VERB
taxlaw-2864	867	35	the	the	DET
taxlaw-2864	867	36	use	use	NOUN
taxlaw-2864	867	37	of	of	ADP
taxlaw-2864	867	38	labor	labor	NOUN
taxlaw-2864	867	39	(	(	PUNCT
taxlaw-2864	867	40	see	see	VERB
taxlaw-2864	867	41	part	part	NOUN
taxlaw-2864	867	42	2	2	NUM
taxlaw-2864	867	43	,	,	PUNCT
taxlaw-2864	867	44	below	below	ADV
taxlaw-2864	867	45	)	)	PUNCT
taxlaw-2864	867	46	.	.	PUNCT
taxlaw-2864	868	1	this	this	DET
taxlaw-2864	868	2	annual	annual	ADJ
taxlaw-2864	868	3	spending	spending	NOUN
taxlaw-2864	868	4	cycle	cycle	NOUN
taxlaw-2864	868	5	dedicated	dedicate	VERB
taxlaw-2864	868	6	to	to	ADP
taxlaw-2864	868	7	capital	capital	NOUN
taxlaw-2864	868	8	must	must	AUX
taxlaw-2864	868	9	end	end	VERB
taxlaw-2864	868	10	;	;	PUNCT
taxlaw-2864	868	11	instead	instead	ADV
taxlaw-2864	868	12	,	,	PUNCT
taxlaw-2864	868	13	to	to	PART
taxlaw-2864	868	14	propel	propel	VERB
taxlaw-2864	868	15	a	a	DET
taxlaw-2864	868	16	nimble	nimble	ADJ
taxlaw-2864	868	17	and	and	CCONJ
taxlaw-2864	868	18	capable	capable	ADJ
taxlaw-2864	868	19	workforce	workforce	NOUN
taxlaw-2864	868	20	that	that	PRON
taxlaw-2864	868	21	harmoniously	harmoniously	ADV
taxlaw-2864	868	22	and	and	CCONJ
taxlaw-2864	868	23	symbiotically	symbiotically	ADV
taxlaw-2864	868	24	functions	function	NOUN
taxlaw-2864	868	25	with	with	ADP
taxlaw-2864	868	26	capital	capital	NOUN
taxlaw-2864	868	27	,	,	PUNCT
taxlaw-2864	868	28	congress	congress	PROPN
taxlaw-2864	868	29	needs	need	VERB
taxlaw-2864	868	30	to	to	PART
taxlaw-2864	868	31	make	make	VERB
taxlaw-2864	868	32	significant	significant	ADJ
taxlaw-2864	868	33	investments	investment	NOUN
taxlaw-2864	868	34	in	in	ADP
taxlaw-2864	868	35	labor	labor	NOUN
taxlaw-2864	868	36	.	.	PUNCT
taxlaw-2864	869	1	a	a	DET
taxlaw-2864	869	2	starting	starting	NOUN
taxlaw-2864	869	3	point	point	NOUN
taxlaw-2864	869	4	to	to	ADP
taxlaw-2864	869	5	treating	treat	VERB
taxlaw-2864	869	6	capital	capital	NOUN
taxlaw-2864	869	7	and	and	CCONJ
taxlaw-2864	869	8	labor	labor	NOUN
taxlaw-2864	869	9	equally	equally	ADV
taxlaw-2864	869	10	is	be	AUX
taxlaw-2864	869	11	via	via	ADP
taxlaw-2864	869	12	tax	tax	NOUN
taxlaw-2864	869	13	rates	rate	NOUN
taxlaw-2864	869	14	.	.	PUNCT
taxlaw-2864	870	1	in	in	ADP
taxlaw-2864	870	2	the	the	DET
taxlaw-2864	870	3	twenty	twenty	NUM
taxlaw-2864	870	4	-	-	PUNCT
taxlaw-2864	870	5	first	first	ADJ
taxlaw-2864	870	6	century	century	NOUN
taxlaw-2864	870	7	,	,	PUNCT
taxlaw-2864	870	8	there	there	PRON
taxlaw-2864	870	9	is	be	VERB
taxlaw-2864	870	10	no	no	DET
taxlaw-2864	870	11	compelling	compelling	ADJ
taxlaw-2864	870	12	reason	reason	NOUN
taxlaw-2864	870	13	for	for	SCONJ
taxlaw-2864	870	14	income	income	NOUN
taxlaw-2864	870	15	generated	generate	VERB
taxlaw-2864	870	16	by	by	ADP
taxlaw-2864	870	17	capital	capital	NOUN
taxlaw-2864	870	18	to	to	PART
taxlaw-2864	870	19	be	be	AUX
taxlaw-2864	870	20	treated	treat	VERB
taxlaw-2864	870	21	any	any	PRON
taxlaw-2864	870	22	more	more	ADV
taxlaw-2864	870	23	favorably	favorably	ADV
taxlaw-2864	870	24	than	than	ADP
taxlaw-2864	870	25	income	income	NOUN
taxlaw-2864	870	26	from	from	ADP
taxlaw-2864	870	27	labor	labor	NOUN
taxlaw-2864	870	28	.	.	PUNCT
taxlaw-2864	871	1	both	both	PRON
taxlaw-2864	871	2	should	should	AUX
taxlaw-2864	871	3	be	be	AUX
taxlaw-2864	871	4	subject	subject	ADJ
taxlaw-2864	871	5	to	to	ADP
taxlaw-2864	871	6	the	the	DET
taxlaw-2864	871	7	same	same	ADJ
taxlaw-2864	871	8	tax	tax	NOUN
taxlaw-2864	871	9	rates	rate	NOUN
taxlaw-2864	871	10	.	.	PUNCT
taxlaw-2864	872	1	by	by	ADP
taxlaw-2864	872	2	leveling	level	VERB
taxlaw-2864	872	3	the	the	DET
taxlaw-2864	872	4	playing	play	VERB
taxlaw-2864	872	5	field	field	NOUN
taxlaw-2864	872	6	in	in	ADP
taxlaw-2864	872	7	this	this	DET
taxlaw-2864	872	8	fashion	fashion	NOUN
taxlaw-2864	872	9	and	and	CCONJ
taxlaw-2864	872	10	eliminating	eliminate	VERB
taxlaw-2864	872	11	its	its	PRON
taxlaw-2864	872	12	procapital	procapital	ADJ
taxlaw-2864	872	13	bias	bias	NOUN
taxlaw-2864	872	14	,	,	PUNCT
taxlaw-2864	872	15	congress	congress	PROPN
taxlaw-2864	872	16	would	would	AUX
taxlaw-2864	872	17	send	send	VERB
taxlaw-2864	872	18	a	a	DET
taxlaw-2864	872	19	loud	loud	ADJ
taxlaw-2864	872	20	and	and	CCONJ
taxlaw-2864	872	21	unambiguous	unambiguous	ADJ
taxlaw-2864	872	22	message	message	NOUN
taxlaw-2864	872	23	to	to	ADP
taxlaw-2864	872	24	the	the	DET
taxlaw-2864	872	25	economic	economic	ADJ
taxlaw-2864	872	26	community	community	NOUN
taxlaw-2864	872	27	:	:	PUNCT
taxlaw-2864	872	28	both	both	CCONJ
taxlaw-2864	872	29	capital	capital	NOUN
taxlaw-2864	872	30	and	and	CCONJ
taxlaw-2864	872	31	labor	labor	NOUN
taxlaw-2864	872	32	need	need	VERB
taxlaw-2864	872	33	to	to	PART
taxlaw-2864	872	34	be	be	AUX
taxlaw-2864	872	35	vibrant	vibrant	ADJ
taxlaw-2864	872	36	.	.	PUNCT
taxlaw-2864	873	1	as	as	ADP
taxlaw-2864	873	2	technology	technology	NOUN
taxlaw-2864	873	3	advances	advance	NOUN
taxlaw-2864	873	4	,	,	PUNCT
taxlaw-2864	873	5	capital	capital	NOUN
taxlaw-2864	873	6	needs	need	VERB
taxlaw-2864	873	7	to	to	PART
taxlaw-2864	873	8	evolve	evolve	VERB
taxlaw-2864	873	9	in	in	ADP
taxlaw-2864	873	10	a	a	DET
taxlaw-2864	873	11	manner	manner	NOUN
taxlaw-2864	873	12	that	that	PRON
taxlaw-2864	873	13	can	can	AUX
taxlaw-2864	873	14	maximize	maximize	VERB
taxlaw-2864	873	15	labor	labor	NOUN
taxlaw-2864	873	16	’s	’s	PART
taxlaw-2864	873	17	potential	potential	NOUN
taxlaw-2864	873	18	;	;	PUNCT
taxlaw-2864	873	19	simultaneously	simultaneously	ADV
taxlaw-2864	873	20	,	,	PUNCT
taxlaw-2864	873	21	the	the	DET
taxlaw-2864	873	22	workforce	workforce	NOUN
taxlaw-2864	873	23	needs	need	VERB
taxlaw-2864	873	24	to	to	PART
taxlaw-2864	873	25	evolve	evolve	VERB
taxlaw-2864	873	26	in	in	ADP
taxlaw-2864	873	27	a	a	DET
taxlaw-2864	873	28	manner	manner	NOUN
taxlaw-2864	873	29	that	that	PRON
taxlaw-2864	873	30	can	can	AUX
taxlaw-2864	873	31	likewise	likewise	ADV
taxlaw-2864	873	32	maximize	maximize	VERB
taxlaw-2864	873	33	capital	capital	NOUN
taxlaw-2864	873	34	’s	’s	PART
taxlaw-2864	873	35	potential	potential	NOUN
taxlaw-2864	873	36	.	.	PUNCT
taxlaw-2864	874	1	until	until	SCONJ
taxlaw-2864	874	2	capital	capital	NOUN
taxlaw-2864	874	3	production	production	NOUN
taxlaw-2864	874	4	can	can	AUX
taxlaw-2864	874	5	exist	exist	VERB
taxlaw-2864	874	6	on	on	ADP
taxlaw-2864	874	7	its	its	PRON
taxlaw-2864	874	8	own	own	ADJ
taxlaw-2864	874	9	and	and	CCONJ
taxlaw-2864	874	10	is	be	AUX
taxlaw-2864	874	11	wholly	wholly	ADV
taxlaw-2864	874	12	automated	automate	VERB
taxlaw-2864	874	13	,	,	PUNCT
taxlaw-2864	874	14	labor	labor	NOUN
taxlaw-2864	874	15	remains	remain	VERB
taxlaw-2864	874	16	an	an	DET
taxlaw-2864	874	17	essential	essential	ADJ
taxlaw-2864	874	18	component	component	NOUN
taxlaw-2864	874	19	of	of	ADP
taxlaw-2864	874	20	the	the	DET
taxlaw-2864	874	21	economy	economy	NOUN
taxlaw-2864	874	22	.	.	PUNCT
taxlaw-2864	875	1	congress	congress	PROPN
taxlaw-2864	875	2	should	should	AUX
taxlaw-2864	875	3	therefore	therefore	ADV
taxlaw-2864	875	4	seek	seek	VERB
taxlaw-2864	875	5	to	to	PART
taxlaw-2864	875	6	cultivate	cultivate	VERB
taxlaw-2864	875	7	it	it	PRON
taxlaw-2864	875	8	.	.	PUNCT
taxlaw-2864	876	1	having	have	VERB
taxlaw-2864	876	2	universal	universal	ADJ
taxlaw-2864	876	3	tax	tax	NOUN
taxlaw-2864	876	4	rates	rate	NOUN
taxlaw-2864	876	5	applicable	applicable	ADJ
taxlaw-2864	876	6	to	to	ADP
taxlaw-2864	876	7	income	income	NOUN
taxlaw-2864	876	8	(	(	PUNCT
taxlaw-2864	876	9	whether	whether	SCONJ
taxlaw-2864	876	10	derived	derive	VERB
taxlaw-2864	876	11	from	from	ADP
taxlaw-2864	876	12	labor	labor	NOUN
taxlaw-2864	876	13	or	or	CCONJ
taxlaw-2864	876	14	capital	capital	NOUN
taxlaw-2864	876	15	)	)	PUNCT
taxlaw-2864	876	16	is	be	AUX
taxlaw-2864	876	17	an	an	DET
taxlaw-2864	876	18	important	important	ADJ
taxlaw-2864	876	19	step	step	NOUN
taxlaw-2864	876	20	forward	forward	ADV
taxlaw-2864	876	21	in	in	ADP
taxlaw-2864	876	22	realizing	realize	VERB
taxlaw-2864	876	23	this	this	DET
taxlaw-2864	876	24	goal	goal	NOUN
taxlaw-2864	876	25	.	.	PUNCT
taxlaw-2864	877	1	2	2	X
taxlaw-2864	877	2	.	.	X
taxlaw-2864	877	3	subsidization	subsidization	NOUN
taxlaw-2864	877	4	of	of	ADP
taxlaw-2864	877	5	capital	capital	NOUN
taxlaw-2864	877	6	relative	relative	ADJ
taxlaw-2864	877	7	to	to	ADP
taxlaw-2864	877	8	labor	labor	NOUN
taxlaw-2864	877	9	next	next	ADV
taxlaw-2864	877	10	,	,	PUNCT
taxlaw-2864	877	11	congress	congress	PROPN
taxlaw-2864	877	12	should	should	AUX
taxlaw-2864	877	13	curtail	curtail	VERB
taxlaw-2864	877	14	its	its	PRON
taxlaw-2864	877	15	spending	spending	NOUN
taxlaw-2864	877	16	on	on	ADP
taxlaw-2864	877	17	subsidies	subsidy	NOUN
taxlaw-2864	877	18	to	to	PART
taxlaw-2864	877	19	promote	promote	VERB
taxlaw-2864	877	20	capital	capital	NOUN
taxlaw-2864	877	21	and	and	CCONJ
taxlaw-2864	877	22	invest	invest	VERB
taxlaw-2864	877	23	more	more	ADJ
taxlaw-2864	877	24	in	in	ADP
taxlaw-2864	877	25	the	the	DET
taxlaw-2864	877	26	promotion	promotion	NOUN
taxlaw-2864	877	27	of	of	ADP
taxlaw-2864	877	28	labor	labor	NOUN
taxlaw-2864	877	29	.	.	PUNCT
taxlaw-2864	878	1	the	the	DET
taxlaw-2864	878	2	tax	tax	NOUN
taxlaw-2864	878	3	law	law	NOUN
taxlaw-2864	878	4	provides	provide	VERB
taxlaw-2864	878	5	subsidies	subsidy	NOUN
taxlaw-2864	878	6	through	through	ADP
taxlaw-2864	878	7	tax	tax	NOUN
taxlaw-2864	878	8	expenditures	expenditure	NOUN
taxlaw-2864	878	9	—	—	PUNCT
taxlaw-2864	878	10	those	those	DET
taxlaw-2864	878	11	deductions	deduction	NOUN
taxlaw-2864	878	12	,	,	PUNCT
taxlaw-2864	878	13	credits	credit	NOUN
taxlaw-2864	878	14	,	,	PUNCT
taxlaw-2864	878	15	and	and	CCONJ
taxlaw-2864	878	16	exemptions	exemption	NOUN
taxlaw-2864	878	17	in	in	ADP
taxlaw-2864	878	18	the	the	DET
taxlaw-2864	878	19	code	code	NOUN
taxlaw-2864	878	20	that	that	PRON
taxlaw-2864	878	21	are	be	AUX
taxlaw-2864	878	22	designed	design	VERB
taxlaw-2864	878	23	to	to	PART
taxlaw-2864	878	24	achieve	achieve	VERB
taxlaw-2864	878	25	various	various	ADJ
taxlaw-2864	878	26	social	social	ADJ
taxlaw-2864	878	27	and	and	CCONJ
taxlaw-2864	878	28	economic	economic	ADJ
taxlaw-2864	878	29	goals.230	goals.230	PROPN
taxlaw-2864	878	30	the	the	DET
taxlaw-2864	878	31	current	current	ADJ
taxlaw-2864	878	32	list	list	NOUN
taxlaw-2864	878	33	of	of	ADP
taxlaw-2864	878	34	tax	tax	NOUN
taxlaw-2864	878	35	expenditures	expenditure	NOUN
taxlaw-2864	878	36	in	in	ADP
taxlaw-2864	878	37	the	the	DET
taxlaw-2864	878	38	code	code	NOUN
taxlaw-2864	878	39	is	be	AUX
taxlaw-2864	878	40	long	long	ADJ
taxlaw-2864	878	41	and	and	CCONJ
taxlaw-2864	878	42	extensive.231	extensive.231	PRON
taxlaw-2864	878	43	consider	consider	VERB
taxlaw-2864	878	44	the	the	DET
taxlaw-2864	878	45	largest	large	ADJ
taxlaw-2864	878	46	of	of	ADP
taxlaw-2864	878	47	such	such	ADJ
taxlaw-2864	878	48	expenditures	expenditure	NOUN
taxlaw-2864	878	49	:	:	PUNCT
taxlaw-2864	878	50	the	the	DET
taxlaw-2864	878	51	code	code	NOUN
taxlaw-2864	878	52	presently	presently	ADV
taxlaw-2864	878	53	excludes	exclude	VERB
taxlaw-2864	878	54	the	the	DET
taxlaw-2864	878	55	provision	provision	NOUN
taxlaw-2864	878	56	of	of	ADP
taxlaw-2864	878	57	employer	employer	NOUN
taxlaw-2864	878	58	-	-	PUNCT
taxlaw-2864	878	59	provided	provide	VERB
taxlaw-2864	878	60	health	health	NOUN
taxlaw-2864	878	61	-	-	PUNCT
taxlaw-2864	878	62	care	care	NOUN
taxlaw-2864	878	63	insurance	insurance	NOUN
taxlaw-2864	878	64	from	from	ADP
taxlaw-2864	878	65	the	the	DET
taxlaw-2864	878	66	tax	tax	NOUN
taxlaw-2864	878	67	base.232	base.232	NOUN
taxlaw-2864	878	68	while	while	SCONJ
taxlaw-2864	878	69	there	there	PRON
taxlaw-2864	878	70	are	be	VERB
taxlaw-2864	878	71	presumably	presumably	ADV
taxlaw-2864	878	72	legitimate	legitimate	ADJ
taxlaw-2864	878	73	public	public	ADJ
taxlaw-2864	878	74	policy	policy	NOUN
taxlaw-2864	878	75	objectives	objective	NOUN
taxlaw-2864	878	76	associated	associate	VERB
taxlaw-2864	878	77	with	with	ADP
taxlaw-2864	878	78	this	this	DET
taxlaw-2864	878	79	tax	tax	NOUN
taxlaw-2864	878	80	expenditure	expenditure	NOUN
taxlaw-2864	878	81	’s	’s	PART
taxlaw-2864	878	82	institution	institution	NOUN
taxlaw-2864	878	83	and	and	CCONJ
taxlaw-2864	878	84	retention	retention	NOUN
taxlaw-2864	878	85	,	,	PUNCT
taxlaw-2864	878	86	it	it	PRON
taxlaw-2864	878	87	significantly	significantly	ADV
taxlaw-2864	878	88	distorts	distort	VERB
taxlaw-2864	878	89	the	the	DET
taxlaw-2864	878	90	tax	tax	NOUN
taxlaw-2864	878	91	base	base	NOUN
taxlaw-2864	878	92	and	and	CCONJ
taxlaw-2864	878	93	costs	cost	VERB
taxlaw-2864	878	94	the	the	DET
taxlaw-2864	878	95	treasury	treasury	NOUN
taxlaw-2864	878	96	an	an	DET
taxlaw-2864	878	97	estimated	estimate	VERB
taxlaw-2864	878	98	quarter	quarter	NOUN
taxlaw-2864	878	99	of	of	ADP
taxlaw-2864	878	100	a	a	DET
taxlaw-2864	878	101	trillion	trillion	NUM
taxlaw-2864	878	102	dollars	dollar	NOUN
taxlaw-2864	878	103	annually	annually	ADV
taxlaw-2864	878	104	in	in	ADP
taxlaw-2864	878	105	forgone	forgone	ADJ
taxlaw-2864	878	106	revenue.233	revenue.233	NOUN
taxlaw-2864	878	107	overall	overall	ADJ
taxlaw-2864	878	108	losses	loss	NOUN
taxlaw-2864	878	109	,	,	PUNCT
taxlaw-2864	878	110	they	they	PRON
taxlaw-2864	878	111	are	be	AUX
taxlaw-2864	878	112	allowed	allow	VERB
taxlaw-2864	878	113	ordinary	ordinary	ADJ
taxlaw-2864	878	114	loss	loss	NOUN
taxlaw-2864	878	115	treatment	treatment	NOUN
taxlaw-2864	878	116	(	(	PUNCT
taxlaw-2864	878	117	and	and	CCONJ
taxlaw-2864	878	118	the	the	DET
taxlaw-2864	878	119	avoidance	avoidance	NOUN
taxlaw-2864	878	120	of	of	ADP
taxlaw-2864	878	121	the	the	DET
taxlaw-2864	878	122	capital	capital	NOUN
taxlaw-2864	878	123	loss	loss	NOUN
taxlaw-2864	878	124	limitation	limitation	NOUN
taxlaw-2864	878	125	rules	rule	NOUN
taxlaw-2864	878	126	)	)	PUNCT
taxlaw-2864	878	127	.	.	PUNCT
taxlaw-2864	879	1	under	under	ADP
taxlaw-2864	879	2	the	the	DET
taxlaw-2864	879	3	code	code	NOUN
taxlaw-2864	879	4	,	,	PUNCT
taxlaw-2864	879	5	no	no	DET
taxlaw-2864	879	6	other	other	ADJ
taxlaw-2864	879	7	types	type	NOUN
taxlaw-2864	879	8	of	of	ADP
taxlaw-2864	879	9	assets	asset	NOUN
taxlaw-2864	879	10	are	be	AUX
taxlaw-2864	879	11	afforded	afford	VERB
taxlaw-2864	879	12	such	such	ADJ
taxlaw-2864	879	13	favorable	favorable	ADJ
taxlaw-2864	879	14	tax	tax	NOUN
taxlaw-2864	879	15	treatment	treatment	NOUN
taxlaw-2864	879	16	.	.	PUNCT
taxlaw-2864	880	1	230	230	NUM
taxlaw-2864	880	2	stanley	stanley	PROPN
taxlaw-2864	880	3	s.	s.	PROPN
taxlaw-2864	880	4	surrey	surrey	PROPN
taxlaw-2864	880	5	,	,	PUNCT
taxlaw-2864	880	6	federal	federal	ADJ
taxlaw-2864	880	7	income	income	NOUN
taxlaw-2864	880	8	tax	tax	NOUN
taxlaw-2864	880	9	reform	reform	NOUN
taxlaw-2864	880	10	:	:	PUNCT
taxlaw-2864	880	11	the	the	DET
taxlaw-2864	880	12	varied	varied	ADJ
taxlaw-2864	880	13	approaches	approach	NOUN
taxlaw-2864	880	14	necessary	necessary	ADJ
taxlaw-2864	880	15	to	to	PART
taxlaw-2864	880	16	replace	replace	VERB
taxlaw-2864	880	17	tax	tax	NOUN
taxlaw-2864	880	18	expenditures	expenditure	NOUN
taxlaw-2864	880	19	with	with	ADP
taxlaw-2864	880	20	direct	direct	ADJ
taxlaw-2864	880	21	governmental	governmental	ADJ
taxlaw-2864	880	22	assistance	assistance	NOUN
taxlaw-2864	880	23	,	,	PUNCT
taxlaw-2864	880	24	84	84	NUM
taxlaw-2864	880	25	harv	harv	NOUN
taxlaw-2864	880	26	.	.	PUNCT
taxlaw-2864	881	1	l.	l.	PROPN
taxlaw-2864	881	2	rev	rev	PROPN
taxlaw-2864	881	3	.	.	PROPN
taxlaw-2864	881	4	352	352	NUM
taxlaw-2864	881	5	,	,	PUNCT
taxlaw-2864	881	6	354	354	NUM
taxlaw-2864	881	7	(	(	PUNCT
taxlaw-2864	881	8	1970	1970	NUM
taxlaw-2864	881	9	)	)	PUNCT
taxlaw-2864	881	10	.	.	PUNCT
taxlaw-2864	882	1	as	as	SCONJ
taxlaw-2864	882	2	defined	define	VERB
taxlaw-2864	882	3	under	under	ADP
taxlaw-2864	882	4	the	the	DET
taxlaw-2864	882	5	congressional	congressional	ADJ
taxlaw-2864	882	6	budget	budget	NOUN
taxlaw-2864	882	7	and	and	CCONJ
taxlaw-2864	882	8	impoundment	impoundment	NOUN
taxlaw-2864	882	9	control	control	PROPN
taxlaw-2864	882	10	act	act	PROPN
taxlaw-2864	882	11	of	of	ADP
taxlaw-2864	882	12	1974	1974	NUM
taxlaw-2864	882	13	(	(	PUNCT
taxlaw-2864	882	14	budget	budget	PROPN
taxlaw-2864	882	15	act	act	PROPN
taxlaw-2864	882	16	)	)	PUNCT
taxlaw-2864	882	17	,	,	PUNCT
taxlaw-2864	882	18	tax	tax	NOUN
taxlaw-2864	882	19	expenditures	expenditure	NOUN
taxlaw-2864	882	20	are	be	AUX
taxlaw-2864	882	21	“	"	PUNCT
taxlaw-2864	882	22	revenue	revenue	NOUN
taxlaw-2864	882	23	losses	loss	NOUN
taxlaw-2864	882	24	attributable	attributable	ADJ
taxlaw-2864	882	25	to	to	ADP
taxlaw-2864	882	26	provisions	provision	NOUN
taxlaw-2864	882	27	of	of	ADP
taxlaw-2864	882	28	the	the	DET
taxlaw-2864	882	29	federal	federal	ADJ
taxlaw-2864	882	30	tax	tax	NOUN
taxlaw-2864	882	31	laws	law	NOUN
taxlaw-2864	882	32	which	which	PRON
taxlaw-2864	882	33	allow	allow	VERB
taxlaw-2864	882	34	a	a	DET
taxlaw-2864	882	35	special	special	ADJ
taxlaw-2864	882	36	exclusion	exclusion	NOUN
taxlaw-2864	882	37	,	,	PUNCT
taxlaw-2864	882	38	exemption	exemption	NOUN
taxlaw-2864	882	39	,	,	PUNCT
taxlaw-2864	882	40	or	or	CCONJ
taxlaw-2864	882	41	deduction	deduction	NOUN
taxlaw-2864	882	42	from	from	ADP
taxlaw-2864	882	43	gross	gross	ADJ
taxlaw-2864	882	44	income	income	NOUN
taxlaw-2864	882	45	or	or	CCONJ
taxlaw-2864	882	46	which	which	PRON
taxlaw-2864	882	47	provide	provide	VERB
taxlaw-2864	882	48	a	a	DET
taxlaw-2864	882	49	special	special	ADJ
taxlaw-2864	882	50	credit	credit	NOUN
taxlaw-2864	882	51	,	,	PUNCT
taxlaw-2864	882	52	a	a	DET
taxlaw-2864	882	53	preferential	preferential	ADJ
taxlaw-2864	882	54	rate	rate	NOUN
taxlaw-2864	882	55	of	of	ADP
taxlaw-2864	882	56	tax	tax	NOUN
taxlaw-2864	882	57	,	,	PUNCT
taxlaw-2864	882	58	or	or	CCONJ
taxlaw-2864	882	59	a	a	DET
taxlaw-2864	882	60	deferral	deferral	NOUN
taxlaw-2864	882	61	of	of	ADP
taxlaw-2864	882	62	tax	tax	NOUN
taxlaw-2864	882	63	liability	liability	NOUN
taxlaw-2864	882	64	.	.	PUNCT
taxlaw-2864	882	65	”	"	PUNCT
taxlaw-2864	883	1	congressional	congressional	ADJ
taxlaw-2864	883	2	budget	budget	NOUN
taxlaw-2864	883	3	and	and	CCONJ
taxlaw-2864	883	4	impoundment	impoundment	NOUN
taxlaw-2864	883	5	control	control	PROPN
taxlaw-2864	883	6	act	act	PROPN
taxlaw-2864	883	7	of	of	ADP
taxlaw-2864	883	8	1974	1974	NUM
taxlaw-2864	883	9	,	,	PUNCT
taxlaw-2864	883	10	pub	pub	NOUN
taxlaw-2864	883	11	.	.	PUNCT
taxlaw-2864	884	1	l.	l.	PROPN
taxlaw-2864	884	2	no	no	INTJ
taxlaw-2864	884	3	.	.	PROPN
taxlaw-2864	885	1	93	93	NUM
taxlaw-2864	885	2	-	-	SYM
taxlaw-2864	885	3	344	344	NUM
taxlaw-2864	885	4	,	,	PUNCT
taxlaw-2864	885	5	§	§	PROPN
taxlaw-2864	885	6	3(3	3(3	NUM
taxlaw-2864	885	7	)	)	PUNCT
taxlaw-2864	885	8	.	.	PUNCT
taxlaw-2864	886	1	231	231	NUM
taxlaw-2864	886	2	every	every	DET
taxlaw-2864	886	3	year	year	NOUN
taxlaw-2864	886	4	,	,	PUNCT
taxlaw-2864	886	5	the	the	DET
taxlaw-2864	886	6	joint	joint	ADJ
taxlaw-2864	886	7	committee	committee	NOUN
taxlaw-2864	886	8	on	on	ADP
taxlaw-2864	886	9	taxation	taxation	NOUN
taxlaw-2864	886	10	publishes	publish	VERB
taxlaw-2864	886	11	a	a	DET
taxlaw-2864	886	12	list	list	NOUN
taxlaw-2864	886	13	of	of	ADP
taxlaw-2864	886	14	tax	tax	NOUN
taxlaw-2864	886	15	expenditures	expenditure	NOUN
taxlaw-2864	886	16	.	.	PUNCT
taxlaw-2864	887	1	the	the	DET
taxlaw-2864	887	2	most	most	ADV
taxlaw-2864	887	3	recent	recent	ADJ
taxlaw-2864	887	4	,	,	PUNCT
taxlaw-2864	887	5	spanning	span	VERB
taxlaw-2864	887	6	55	55	NUM
taxlaw-2864	887	7	pages	page	NOUN
taxlaw-2864	887	8	,	,	PUNCT
taxlaw-2864	887	9	is	be	AUX
taxlaw-2864	887	10	found	find	VERB
taxlaw-2864	887	11	in	in	ADP
taxlaw-2864	887	12	following	follow	VERB
taxlaw-2864	887	13	report	report	NOUN
taxlaw-2864	887	14	:	:	PUNCT
taxlaw-2864	887	15	joint	joint	ADJ
taxlaw-2864	887	16	comm	comm	NOUN
taxlaw-2864	887	17	.	.	PUNCT
taxlaw-2864	888	1	on	on	ADP
taxlaw-2864	888	2	tax’n	tax’n	NUM
taxlaw-2864	888	3	,	,	PUNCT
taxlaw-2864	888	4	jcx-34	jcx-34	NOUN
taxlaw-2864	888	5	-	-	SYM
taxlaw-2864	888	6	18	18	NUM
taxlaw-2864	888	7	,	,	PUNCT
taxlaw-2864	888	8	estimates	estimate	NOUN
taxlaw-2864	888	9	of	of	ADP
taxlaw-2864	888	10	federal	federal	ADJ
taxlaw-2864	888	11	expenditures	expenditure	NOUN
taxlaw-2864	888	12	for	for	ADP
taxlaw-2864	888	13	fiscal	fiscal	ADJ
taxlaw-2864	888	14	years	year	NOUN
taxlaw-2864	888	15	2017–2021	2017–2021	NUM
taxlaw-2864	888	16	(	(	PUNCT
taxlaw-2864	888	17	2018	2018	NUM
taxlaw-2864	888	18	)	)	PUNCT
taxlaw-2864	888	19	,	,	PUNCT
taxlaw-2864	888	20	https://www.jct.gov/publications.html?func=startdown&id=5095	https://www.jct.gov/publications.html?func=startdown&id=5095	NOUN
taxlaw-2864	888	21	.	.	NOUN
taxlaw-2864	888	22	232	232	NUM
taxlaw-2864	888	23	i.r.c	i.r.c	NOUN
taxlaw-2864	888	24	.	.	PUNCT
taxlaw-2864	889	1	§	§	PROPN
taxlaw-2864	889	2	106	106	NUM
taxlaw-2864	889	3	.	.	PUNCT
taxlaw-2864	889	4	233	233	NUM
taxlaw-2864	889	5	see	see	VERB
taxlaw-2864	889	6	sean	sean	PROPN
taxlaw-2864	889	7	lowry	lowry	PROPN
taxlaw-2864	889	8	,	,	PUNCT
taxlaw-2864	889	9	cong	cong	NOUN
taxlaw-2864	889	10	.	.	PUNCT
taxlaw-2864	890	1	research	research	NOUN
taxlaw-2864	890	2	serv	serv	PROPN
taxlaw-2864	890	3	.	.	PUNCT
taxlaw-2864	890	4	,	,	PUNCT
taxlaw-2864	890	5	health	health	NOUN
taxlaw-2864	890	6	-	-	PUNCT
taxlaw-2864	890	7	related	relate	VERB
taxlaw-2864	890	8	tax	tax	NOUN
taxlaw-2864	890	9	expenditures	expenditure	NOUN
taxlaw-2864	890	10	:	:	PUNCT
taxlaw-2864	890	11	overview	overview	NOUN
taxlaw-2864	890	12	and	and	CCONJ
taxlaw-2864	890	13	analysis	analysis	NOUN
taxlaw-2864	890	14	5	5	NUM
taxlaw-2864	890	15	(	(	PUNCT
taxlaw-2864	890	16	jan	jan	PROPN
taxlaw-2864	890	17	.	.	PROPN
taxlaw-2864	890	18	8	8	NUM
taxlaw-2864	890	19	,	,	PUNCT
taxlaw-2864	890	20	2016	2016	NUM
taxlaw-2864	890	21	)	)	PUNCT
taxlaw-2864	890	22	,	,	PUNCT
taxlaw-2864	890	23	https://fas.org/sgp/crs/misc/r44333.pdf	https://fas.org/sgp/crs/misc/r44333.pdf	PUNCT
taxlaw-2864	891	1	[	[	X
taxlaw-2864	891	2	https://perma.cc/z5m2-3zmv	https://perma.cc/z5m2-3zmv	X
taxlaw-2864	891	3	]	]	X
taxlaw-2864	891	4	(	(	PUNCT
taxlaw-2864	891	5	“	"	PUNCT
taxlaw-2864	891	6	in	in	ADP
taxlaw-2864	891	7	fy2016	fy2016	PROPN
taxlaw-2864	891	8	,	,	PUNCT
taxlaw-2864	891	9	https://www.jct.gov/publications.html?func=startdown&id=5095	https://www.jct.gov/publications.html?func=startdown&id=5095	NOUN
taxlaw-2864	891	10	2018	2018	NUM
taxlaw-2864	891	11	]	]	PUNCT
taxlaw-2864	891	12	39	39	NUM
taxlaw-2864	891	13	automation	automation	NOUN
taxlaw-2864	891	14	and	and	CCONJ
taxlaw-2864	891	15	the	the	DET
taxlaw-2864	891	16	income	income	NOUN
taxlaw-2864	891	17	tax	tax	NOUN
taxlaw-2864	891	18	while	while	SCONJ
taxlaw-2864	891	19	there	there	PRON
taxlaw-2864	891	20	are	be	VERB
taxlaw-2864	891	21	a	a	DET
taxlaw-2864	891	22	number	number	NOUN
taxlaw-2864	891	23	of	of	ADP
taxlaw-2864	891	24	tax	tax	NOUN
taxlaw-2864	891	25	expenditures	expenditure	NOUN
taxlaw-2864	891	26	in	in	ADP
taxlaw-2864	891	27	the	the	DET
taxlaw-2864	891	28	code	code	NOUN
taxlaw-2864	891	29	that	that	PRON
taxlaw-2864	891	30	subsidize	subsidize	VERB
taxlaw-2864	891	31	capital	capital	NOUN
taxlaw-2864	891	32	and	and	CCONJ
taxlaw-2864	891	33	a	a	DET
taxlaw-2864	891	34	number	number	NOUN
taxlaw-2864	891	35	that	that	PRON
taxlaw-2864	891	36	subsidize	subsidize	VERB
taxlaw-2864	891	37	labor	labor	NOUN
taxlaw-2864	891	38	,	,	PUNCT
taxlaw-2864	891	39	the	the	DET
taxlaw-2864	891	40	subsidies	subsidy	NOUN
taxlaw-2864	891	41	to	to	ADP
taxlaw-2864	891	42	capital	capital	NOUN
taxlaw-2864	891	43	far	far	ADV
taxlaw-2864	891	44	outweigh	outweigh	VERB
taxlaw-2864	891	45	those	those	PRON
taxlaw-2864	891	46	to	to	ADP
taxlaw-2864	891	47	labor	labor	NOUN
taxlaw-2864	891	48	.	.	PUNCT
taxlaw-2864	892	1	the	the	DET
taxlaw-2864	892	2	five	five	NUM
taxlaw-2864	892	3	largest	large	ADJ
taxlaw-2864	892	4	capital	capital	NOUN
taxlaw-2864	892	5	-	-	PUNCT
taxlaw-2864	892	6	related	relate	VERB
taxlaw-2864	892	7	tax	tax	NOUN
taxlaw-2864	892	8	expenditures	expenditure	NOUN
taxlaw-2864	892	9	estimated	estimate	VERB
taxlaw-2864	892	10	for	for	ADP
taxlaw-2864	892	11	2018	2018	NUM
taxlaw-2864	892	12	are	be	AUX
taxlaw-2864	892	13	as	as	SCONJ
taxlaw-2864	892	14	follows	follow	VERB
taxlaw-2864	892	15	:	:	PUNCT
taxlaw-2864	892	16	(	(	PUNCT
taxlaw-2864	892	17	i	i	NOUN
taxlaw-2864	892	18	)	)	PUNCT
taxlaw-2864	892	19	the	the	DET
taxlaw-2864	892	20	reduced	reduce	VERB
taxlaw-2864	892	21	tax	tax	NOUN
taxlaw-2864	892	22	rate	rate	NOUN
taxlaw-2864	892	23	on	on	ADP
taxlaw-2864	892	24	dividends	dividend	NOUN
taxlaw-2864	892	25	and	and	CCONJ
taxlaw-2864	892	26	capital	capital	NOUN
taxlaw-2864	892	27	gains	gain	NOUN
taxlaw-2864	892	28	,	,	PUNCT
taxlaw-2864	892	29	(	(	PUNCT
taxlaw-2864	892	30	ii	ii	NOUN
taxlaw-2864	892	31	)	)	PUNCT
taxlaw-2864	892	32	bonus	bonus	NOUN
taxlaw-2864	892	33	depreciation	depreciation	NOUN
taxlaw-2864	892	34	,	,	PUNCT
taxlaw-2864	892	35	(	(	PUNCT
taxlaw-2864	892	36	iii	iii	X
taxlaw-2864	892	37	)	)	PUNCT
taxlaw-2864	892	38	the	the	DET
taxlaw-2864	892	39	deduction	deduction	NOUN
taxlaw-2864	892	40	for	for	ADP
taxlaw-2864	892	41	mortgage	mortgage	NOUN
taxlaw-2864	892	42	interest	interest	NOUN
taxlaw-2864	892	43	,	,	PUNCT
taxlaw-2864	892	44	(	(	PUNCT
taxlaw-2864	892	45	iv	iv	X
taxlaw-2864	892	46	)	)	PUNCT
taxlaw-2864	892	47	the	the	DET
taxlaw-2864	892	48	exclusion	exclusion	NOUN
taxlaw-2864	892	49	of	of	ADP
taxlaw-2864	892	50	capital	capital	NOUN
taxlaw-2864	892	51	gains	gain	NOUN
taxlaw-2864	892	52	on	on	ADP
taxlaw-2864	892	53	the	the	DET
taxlaw-2864	892	54	sale	sale	NOUN
taxlaw-2864	892	55	of	of	ADP
taxlaw-2864	892	56	a	a	DET
taxlaw-2864	892	57	residence	residence	NOUN
taxlaw-2864	892	58	,	,	PUNCT
taxlaw-2864	892	59	and	and	CCONJ
taxlaw-2864	892	60	(	(	PUNCT
taxlaw-2864	892	61	v	v	NOUN
taxlaw-2864	892	62	)	)	PUNCT
taxlaw-2864	892	63	the	the	DET
taxlaw-2864	892	64	exclusion	exclusion	NOUN
taxlaw-2864	892	65	of	of	ADP
taxlaw-2864	892	66	capital	capital	NOUN
taxlaw-2864	892	67	gains	gain	NOUN
taxlaw-2864	892	68	at	at	ADP
taxlaw-2864	892	69	death.234	death.234	NOUN
taxlaw-2864	892	70	in	in	ADP
taxlaw-2864	892	71	contrast	contrast	NOUN
taxlaw-2864	892	72	,	,	PUNCT
taxlaw-2864	892	73	the	the	DET
taxlaw-2864	892	74	five	five	NUM
taxlaw-2864	892	75	largest	large	ADJ
taxlaw-2864	892	76	labor	labor	NOUN
taxlaw-2864	892	77	-	-	PUNCT
taxlaw-2864	892	78	related	relate	VERB
taxlaw-2864	892	79	tax	tax	NOUN
taxlaw-2864	892	80	expenditures	expenditure	NOUN
taxlaw-2864	892	81	estimated	estimate	VERB
taxlaw-2864	892	82	for	for	ADP
taxlaw-2864	892	83	2018	2018	NUM
taxlaw-2864	892	84	are	be	AUX
taxlaw-2864	892	85	as	as	SCONJ
taxlaw-2864	892	86	follows	follow	VERB
taxlaw-2864	892	87	:	:	PUNCT
taxlaw-2864	892	88	(	(	PUNCT
taxlaw-2864	892	89	i	i	NOUN
taxlaw-2864	892	90	)	)	PUNCT
taxlaw-2864	892	91	the	the	DET
taxlaw-2864	892	92	exclusion	exclusion	NOUN
taxlaw-2864	892	93	of	of	ADP
taxlaw-2864	892	94	benefits	benefit	NOUN
taxlaw-2864	892	95	provided	provide	VERB
taxlaw-2864	892	96	under	under	ADP
taxlaw-2864	892	97	cafeteria	cafeteria	NOUN
taxlaw-2864	892	98	plans	plan	NOUN
taxlaw-2864	892	99	,	,	PUNCT
taxlaw-2864	892	100	(	(	PUNCT
taxlaw-2864	892	101	ii	ii	NOUN
taxlaw-2864	892	102	)	)	PUNCT
taxlaw-2864	892	103	credits	credit	NOUN
taxlaw-2864	892	104	for	for	ADP
taxlaw-2864	892	105	college	college	NOUN
taxlaw-2864	892	106	tuition	tuition	NOUN
taxlaw-2864	892	107	,	,	PUNCT
taxlaw-2864	892	108	(	(	PUNCT
taxlaw-2864	892	109	iii	iii	X
taxlaw-2864	892	110	)	)	PUNCT
taxlaw-2864	892	111	the	the	DET
taxlaw-2864	892	112	deduction	deduction	NOUN
taxlaw-2864	892	113	for	for	ADP
taxlaw-2864	892	114	charitable	charitable	ADJ
taxlaw-2864	892	115	contributions	contribution	NOUN
taxlaw-2864	892	116	to	to	ADP
taxlaw-2864	892	117	educational	educational	ADJ
taxlaw-2864	892	118	institutions	institution	NOUN
taxlaw-2864	892	119	,	,	PUNCT
taxlaw-2864	892	120	(	(	PUNCT
taxlaw-2864	892	121	iv	iv	X
taxlaw-2864	892	122	)	)	PUNCT
taxlaw-2864	892	123	the	the	DET
taxlaw-2864	892	124	exclusion	exclusion	NOUN
taxlaw-2864	892	125	of	of	ADP
taxlaw-2864	892	126	miscellaneous	miscellaneous	ADJ
taxlaw-2864	892	127	fringe	fringe	NOUN
taxlaw-2864	892	128	benefits	benefit	NOUN
taxlaw-2864	892	129	,	,	PUNCT
taxlaw-2864	892	130	and	and	CCONJ
taxlaw-2864	892	131	(	(	PUNCT
taxlaw-2864	892	132	v	v	NOUN
taxlaw-2864	892	133	)	)	PUNCT
taxlaw-2864	892	134	the	the	DET
taxlaw-2864	892	135	exclusion	exclusion	NOUN
taxlaw-2864	892	136	of	of	ADP
taxlaw-2864	892	137	interest	interest	NOUN
taxlaw-2864	892	138	on	on	ADP
taxlaw-2864	892	139	state	state	NOUN
taxlaw-2864	892	140	and	and	CCONJ
taxlaw-2864	892	141	local	local	ADJ
taxlaw-2864	892	142	bonds	bond	NOUN
taxlaw-2864	892	143	for	for	ADP
taxlaw-2864	892	144	nonprofit	nonprofit	ADJ
taxlaw-2864	892	145	and	and	CCONJ
taxlaw-2864	892	146	public	public	ADJ
taxlaw-2864	892	147	educational	educational	ADJ
taxlaw-2864	892	148	facilities	facility	NOUN
taxlaw-2864	892	149	.	.	PUNCT
taxlaw-2864	893	1	235	235	NUM
taxlaw-2864	893	2	tables	table	NOUN
taxlaw-2864	893	3	3	3	NUM
taxlaw-2864	893	4	and	and	CCONJ
taxlaw-2864	893	5	4	4	NUM
taxlaw-2864	893	6	,	,	PUNCT
taxlaw-2864	893	7	below	below	ADV
taxlaw-2864	893	8	,	,	PUNCT
taxlaw-2864	893	9	detail	detail	VERB
taxlaw-2864	893	10	the	the	DET
taxlaw-2864	893	11	revenue	revenue	NOUN
taxlaw-2864	893	12	loss	loss	NOUN
taxlaw-2864	893	13	associated	associate	VERB
taxlaw-2864	893	14	with	with	ADP
taxlaw-2864	893	15	these	these	DET
taxlaw-2864	893	16	expenditures	expenditure	NOUN
taxlaw-2864	893	17	projected	project	VERB
taxlaw-2864	893	18	for	for	ADP
taxlaw-2864	893	19	2018	2018	NUM
taxlaw-2864	893	20	.	.	PUNCT
taxlaw-2864	894	1	table	table	NOUN
taxlaw-2864	894	2	3	3	NUM
taxlaw-2864	894	3	:	:	PUNCT
taxlaw-2864	894	4	capital	capital	NOUN
taxlaw-2864	894	5	-	-	PUNCT
taxlaw-2864	894	6	related	relate	VERB
taxlaw-2864	894	7	tax	tax	NOUN
taxlaw-2864	894	8	expenditures236	expenditures236	PROPN
taxlaw-2864	894	9	expenditure	expenditure	NOUN
taxlaw-2864	894	10	dollar	dollar	NOUN
taxlaw-2864	894	11	amount	amount	NOUN
taxlaw-2864	894	12	(	(	PUNCT
taxlaw-2864	894	13	in	in	ADP
taxlaw-2864	894	14	billions	billion	NOUN
taxlaw-2864	894	15	)	)	PUNCT
taxlaw-2864	894	16	reduced	reduce	VERB
taxlaw-2864	894	17	tax	tax	NOUN
taxlaw-2864	894	18	rate	rate	NOUN
taxlaw-2864	894	19	on	on	ADP
taxlaw-2864	894	20	dividends	dividend	NOUN
taxlaw-2864	894	21	and	and	CCONJ
taxlaw-2864	894	22	capital	capital	NOUN
taxlaw-2864	894	23	gains	gain	VERB
taxlaw-2864	894	24	$	$	SYM
taxlaw-2864	894	25	128.7	128.7	NUM
taxlaw-2864	894	26	bonus	bonus	NOUN
taxlaw-2864	894	27	depreciation	depreciation	NOUN
taxlaw-2864	894	28	$	$	SYM
taxlaw-2864	894	29	62.6	62.6	NUM
taxlaw-2864	894	30	deduction	deduction	NOUN
taxlaw-2864	894	31	for	for	ADP
taxlaw-2864	894	32	mortgage	mortgage	NOUN
taxlaw-2864	894	33	interest	interest	NOUN
taxlaw-2864	894	34	$	$	SYM
taxlaw-2864	894	35	40.7	40.7	NUM
taxlaw-2864	894	36	exclusion	exclusion	NOUN
taxlaw-2864	894	37	of	of	ADP
taxlaw-2864	894	38	capital	capital	NOUN
taxlaw-2864	894	39	gains	gain	NOUN
taxlaw-2864	894	40	on	on	ADP
taxlaw-2864	894	41	sale	sale	NOUN
taxlaw-2864	894	42	of	of	ADP
taxlaw-2864	894	43	residence	residence	NOUN
taxlaw-2864	894	44	$	$	SYM
taxlaw-2864	894	45	34.4	34.4	NUM
taxlaw-2864	894	46	exclusion	exclusion	NOUN
taxlaw-2864	894	47	of	of	ADP
taxlaw-2864	894	48	capital	capital	NOUN
taxlaw-2864	894	49	gains	gain	NOUN
taxlaw-2864	894	50	at	at	ADP
taxlaw-2864	894	51	death	death	NOUN
taxlaw-2864	894	52	$	$	SYM
taxlaw-2864	894	53	32.6	32.6	NUM
taxlaw-2864	894	54	total	total	NOUN
taxlaw-2864	894	55	$	$	SYM
taxlaw-2864	894	56	299.0	299.0	NUM
taxlaw-2864	894	57	health	health	NOUN
taxlaw-2864	894	58	tax	tax	NOUN
taxlaw-2864	894	59	expenditures	expenditure	NOUN
taxlaw-2864	894	60	are	be	AUX
taxlaw-2864	894	61	estimated	estimate	VERB
taxlaw-2864	894	62	to	to	PART
taxlaw-2864	894	63	amount	amount	VERB
taxlaw-2864	894	64	to	to	ADP
taxlaw-2864	894	65	$	$	SYM
taxlaw-2864	894	66	234.0	234.0	NUM
taxlaw-2864	894	67	billion	billion	NUM
taxlaw-2864	894	68	.	.	PUNCT
taxlaw-2864	894	69	”	"	PUNCT
taxlaw-2864	894	70	)	)	PUNCT
taxlaw-2864	894	71	.	.	PUNCT
taxlaw-2864	895	1	234	234	NUM
taxlaw-2864	895	2	joint	joint	ADJ
taxlaw-2864	895	3	comm	comm	NOUN
taxlaw-2864	895	4	.	.	PUNCT
taxlaw-2864	896	1	on	on	ADP
taxlaw-2864	896	2	tax’n	tax’n	NUM
taxlaw-2864	896	3	,	,	PUNCT
taxlaw-2864	896	4	supra	supra	ADJ
taxlaw-2864	896	5	note	note	NOUN
taxlaw-2864	896	6	231	231	NUM
taxlaw-2864	896	7	,	,	PUNCT
taxlaw-2864	896	8	at	at	ADP
taxlaw-2864	896	9	36–38	36–38	NUM
taxlaw-2864	896	10	.	.	PUNCT
taxlaw-2864	896	11	235	235	NUM
taxlaw-2864	896	12	in	in	ADP
taxlaw-2864	896	13	selecting	select	VERB
taxlaw-2864	896	14	the	the	DET
taxlaw-2864	896	15	largest	large	ADJ
taxlaw-2864	896	16	expenditures	expenditure	NOUN
taxlaw-2864	896	17	related	relate	VERB
taxlaw-2864	896	18	to	to	ADP
taxlaw-2864	896	19	labor	labor	NOUN
taxlaw-2864	896	20	,	,	PUNCT
taxlaw-2864	896	21	we	we	PRON
taxlaw-2864	896	22	relied	rely	VERB
taxlaw-2864	896	23	on	on	ADP
taxlaw-2864	896	24	the	the	DET
taxlaw-2864	896	25	joint	joint	ADJ
taxlaw-2864	896	26	committee	committee	NOUN
taxlaw-2864	896	27	report	report	NOUN
taxlaw-2864	896	28	’s	’s	PART
taxlaw-2864	896	29	classifications	classification	NOUN
taxlaw-2864	896	30	of	of	ADP
taxlaw-2864	896	31	expenses	expense	NOUN
taxlaw-2864	896	32	relating	relate	VERB
taxlaw-2864	896	33	to	to	ADP
taxlaw-2864	896	34	either	either	CCONJ
taxlaw-2864	896	35	“	"	PUNCT
taxlaw-2864	896	36	education	education	NOUN
taxlaw-2864	896	37	and	and	CCONJ
taxlaw-2864	896	38	training	training	NOUN
taxlaw-2864	896	39	”	"	PUNCT
taxlaw-2864	896	40	or	or	CCONJ
taxlaw-2864	896	41	“	"	PUNCT
taxlaw-2864	896	42	employment	employment	NOUN
taxlaw-2864	896	43	.	.	PUNCT
taxlaw-2864	896	44	”	"	PUNCT
taxlaw-2864	897	1	other	other	ADJ
taxlaw-2864	897	2	expenditures	expenditure	NOUN
taxlaw-2864	897	3	that	that	PRON
taxlaw-2864	897	4	bear	bear	VERB
taxlaw-2864	897	5	some	some	DET
taxlaw-2864	897	6	relationship	relationship	NOUN
taxlaw-2864	897	7	to	to	ADP
taxlaw-2864	897	8	labor	labor	NOUN
taxlaw-2864	897	9	were	be	AUX
taxlaw-2864	897	10	omitted	omit	VERB
taxlaw-2864	897	11	because	because	SCONJ
taxlaw-2864	897	12	of	of	ADP
taxlaw-2864	897	13	their	their	PRON
taxlaw-2864	897	14	classification	classification	NOUN
taxlaw-2864	897	15	.	.	PUNCT
taxlaw-2864	898	1	for	for	ADP
taxlaw-2864	898	2	example	example	NOUN
taxlaw-2864	898	3	,	,	PUNCT
taxlaw-2864	898	4	the	the	DET
taxlaw-2864	898	5	earned	earn	VERB
taxlaw-2864	898	6	income	income	NOUN
taxlaw-2864	898	7	tax	tax	NOUN
taxlaw-2864	898	8	credit	credit	NOUN
taxlaw-2864	898	9	and	and	CCONJ
taxlaw-2864	898	10	various	various	ADJ
taxlaw-2864	898	11	retirement	retirement	NOUN
taxlaw-2864	898	12	benefits	benefit	NOUN
taxlaw-2864	898	13	are	be	AUX
taxlaw-2864	898	14	classified	classify	VERB
taxlaw-2864	898	15	as	as	ADP
taxlaw-2864	898	16	“	"	PUNCT
taxlaw-2864	898	17	income	income	NOUN
taxlaw-2864	898	18	security	security	NOUN
taxlaw-2864	898	19	”	"	PUNCT
taxlaw-2864	898	20	expenditures	expenditure	NOUN
taxlaw-2864	898	21	,	,	PUNCT
taxlaw-2864	898	22	and	and	CCONJ
taxlaw-2864	898	23	the	the	DET
taxlaw-2864	898	24	exclusion	exclusion	NOUN
taxlaw-2864	898	25	of	of	ADP
taxlaw-2864	898	26	employer	employer	NOUN
taxlaw-2864	898	27	contributions	contribution	NOUN
taxlaw-2864	898	28	for	for	ADP
taxlaw-2864	898	29	health	health	NOUN
taxlaw-2864	898	30	care	care	NOUN
taxlaw-2864	898	31	is	be	AUX
taxlaw-2864	898	32	classified	classify	VERB
taxlaw-2864	898	33	as	as	ADP
taxlaw-2864	898	34	a	a	DET
taxlaw-2864	898	35	“	"	PUNCT
taxlaw-2864	898	36	health	health	NOUN
taxlaw-2864	898	37	”	"	PUNCT
taxlaw-2864	898	38	expenditure	expenditure	NOUN
taxlaw-2864	898	39	.	.	PUNCT
taxlaw-2864	899	1	see	see	VERB
taxlaw-2864	899	2	i	i	PRON
taxlaw-2864	899	3	d.	d.	PROPN
taxlaw-2864	899	4	at	at	ADP
taxlaw-2864	899	5	40–43	40–43	NUM
taxlaw-2864	899	6	.	.	PUNCT
taxlaw-2864	900	1	236	236	NUM
taxlaw-2864	901	1	i	i	PRON
taxlaw-2864	901	2	d.	d.	PROPN
taxlaw-2864	901	3	at	at	ADP
taxlaw-2864	901	4	36–38	36–38	PROPN
taxlaw-2864	901	5	(	(	PUNCT
taxlaw-2864	901	6	combining	combine	VERB
taxlaw-2864	901	7	expenditures	expenditure	NOUN
taxlaw-2864	901	8	for	for	ADP
taxlaw-2864	901	9	corporations	corporation	NOUN
taxlaw-2864	901	10	and	and	CCONJ
taxlaw-2864	901	11	individuals	individual	NOUN
taxlaw-2864	901	12	in	in	ADP
taxlaw-2864	901	13	dollar	dollar	NOUN
taxlaw-2864	901	14	amounts	amount	NOUN
taxlaw-2864	901	15	)	)	PUNCT
taxlaw-2864	901	16	.	.	PUNCT
taxlaw-2864	902	1	we	we	PRON
taxlaw-2864	902	2	omitted	omit	VERB
taxlaw-2864	902	3	the	the	DET
taxlaw-2864	902	4	20	20	NUM
taxlaw-2864	902	5	percent	percent	NOUN
taxlaw-2864	902	6	deduction	deduction	NOUN
taxlaw-2864	902	7	under	under	ADP
taxlaw-2864	902	8	section	section	NOUN
taxlaw-2864	902	9	199a	199a	NOUN
taxlaw-2864	902	10	for	for	ADP
taxlaw-2864	902	11	this	this	DET
taxlaw-2864	902	12	purpose	purpose	NOUN
taxlaw-2864	902	13	,	,	PUNCT
taxlaw-2864	902	14	estimated	estimate	VERB
taxlaw-2864	902	15	to	to	PART
taxlaw-2864	902	16	cost	cost	VERB
taxlaw-2864	902	17	$	$	SYM
taxlaw-2864	902	18	34.8	34.8	NUM
taxlaw-2864	902	19	billion	billion	NUM
taxlaw-2864	902	20	for	for	ADP
taxlaw-2864	902	21	2018	2018	NUM
taxlaw-2864	902	22	,	,	PUNCT
taxlaw-2864	902	23	because	because	SCONJ
taxlaw-2864	902	24	serviceoriented	serviceoriente	VERB
taxlaw-2864	902	25	businesses	business	NOUN
taxlaw-2864	902	26	under	under	ADP
taxlaw-2864	902	27	the	the	DET
taxlaw-2864	902	28	income	income	NOUN
taxlaw-2864	902	29	threshold	threshold	NOUN
taxlaw-2864	902	30	will	will	AUX
taxlaw-2864	902	31	be	be	AUX
taxlaw-2864	902	32	able	able	ADJ
taxlaw-2864	902	33	to	to	PART
taxlaw-2864	902	34	claim	claim	VERB
taxlaw-2864	902	35	it	it	PRON
taxlaw-2864	902	36	,	,	PUNCT
taxlaw-2864	902	37	so	so	CCONJ
taxlaw-2864	902	38	it	it	PRON
taxlaw-2864	902	39	is	be	AUX
taxlaw-2864	902	40	unclear	unclear	ADJ
taxlaw-2864	902	41	how	how	SCONJ
taxlaw-2864	902	42	much	much	ADJ
taxlaw-2864	902	43	of	of	ADP
taxlaw-2864	902	44	the	the	DET
taxlaw-2864	902	45	expenditure	expenditure	NOUN
taxlaw-2864	902	46	can	can	AUX
taxlaw-2864	902	47	be	be	AUX
taxlaw-2864	902	48	attributed	attribute	VERB
taxlaw-2864	902	49	to	to	ADP
taxlaw-2864	902	50	capital	capital	NOUN
taxlaw-2864	902	51	as	as	SCONJ
taxlaw-2864	902	52	opposed	oppose	VERB
taxlaw-2864	902	53	to	to	ADP
taxlaw-2864	902	54	labor	labor	NOUN
taxlaw-2864	902	55	.	.	PUNCT
taxlaw-2864	903	1	40	40	NUM
taxlaw-2864	904	1	[	[	X
taxlaw-2864	904	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	904	3	columbia	columbia	PROPN
taxlaw-2864	904	4	journal	journal	PROPN
taxlaw-2864	904	5	of	of	ADP
taxlaw-2864	904	6	tax	tax	NOUN
taxlaw-2864	904	7	law	law	NOUN
taxlaw-2864	904	8	table	table	NOUN
taxlaw-2864	904	9	4	4	NUM
taxlaw-2864	904	10	:	:	PUNCT
taxlaw-2864	904	11	labor	labor	NOUN
taxlaw-2864	904	12	-	-	PUNCT
taxlaw-2864	904	13	related	relate	VERB
taxlaw-2864	904	14	tax	tax	NOUN
taxlaw-2864	904	15	expenditures237	expenditures237	PROPN
taxlaw-2864	904	16	expenditure	expenditure	NOUN
taxlaw-2864	904	17	dollar	dollar	NOUN
taxlaw-2864	904	18	amount	amount	NOUN
taxlaw-2864	904	19	(	(	PUNCT
taxlaw-2864	904	20	in	in	ADP
taxlaw-2864	904	21	billions	billion	NOUN
taxlaw-2864	904	22	)	)	PUNCT
taxlaw-2864	904	23	exclusion	exclusion	NOUN
taxlaw-2864	904	24	of	of	ADP
taxlaw-2864	904	25	benefits	benefit	NOUN
taxlaw-2864	904	26	provided	provide	VERB
taxlaw-2864	904	27	under	under	ADP
taxlaw-2864	904	28	cafeteria	cafeteria	NOUN
taxlaw-2864	904	29	plans	plan	VERB
taxlaw-2864	904	30	$	$	SYM
taxlaw-2864	904	31	34.3	34.3	NUM
taxlaw-2864	904	32	credits	credit	NOUN
taxlaw-2864	904	33	for	for	ADP
taxlaw-2864	904	34	tuition	tuition	NOUN
taxlaw-2864	904	35	for	for	ADP
taxlaw-2864	904	36	postsecondary	postsecondary	ADJ
taxlaw-2864	904	37	education	education	NOUN
taxlaw-2864	904	38	$	$	SYM
taxlaw-2864	904	39	19.3	19.3	NUM
taxlaw-2864	904	40	deductions	deduction	NOUN
taxlaw-2864	904	41	for	for	ADP
taxlaw-2864	904	42	charitable	charitable	ADJ
taxlaw-2864	904	43	contributions	contribution	NOUN
taxlaw-2864	904	44	to	to	ADP
taxlaw-2864	904	45	educational	educational	ADJ
taxlaw-2864	904	46	institutions	institution	NOUN
taxlaw-2864	904	47	$	$	SYM
taxlaw-2864	904	48	10.1	10.1	NUM
taxlaw-2864	904	49	exclusion	exclusion	NOUN
taxlaw-2864	904	50	of	of	ADP
taxlaw-2864	904	51	miscellaneous	miscellaneous	ADJ
taxlaw-2864	904	52	fringe	fringe	NOUN
taxlaw-2864	904	53	benefits	benefit	VERB
taxlaw-2864	904	54	$	$	SYM
taxlaw-2864	904	55	7.8	7.8	NUM
taxlaw-2864	904	56	exclusion	exclusion	NOUN
taxlaw-2864	904	57	of	of	ADP
taxlaw-2864	904	58	bond	bond	NOUN
taxlaw-2864	904	59	interest	interest	NOUN
taxlaw-2864	904	60	for	for	ADP
taxlaw-2864	904	61	educational	educational	ADJ
taxlaw-2864	904	62	facilities	facility	NOUN
taxlaw-2864	904	63	$	$	SYM
taxlaw-2864	904	64	3.1	3.1	NUM
taxlaw-2864	904	65	total	total	NOUN
taxlaw-2864	904	66	$	$	SYM
taxlaw-2864	904	67	74.6	74.6	NUM
taxlaw-2864	904	68	these	these	DET
taxlaw-2864	904	69	numbers	number	NOUN
taxlaw-2864	904	70	are	be	AUX
taxlaw-2864	904	71	revealing	reveal	VERB
taxlaw-2864	904	72	.	.	PUNCT
taxlaw-2864	905	1	in	in	ADP
taxlaw-2864	905	2	terms	term	NOUN
taxlaw-2864	905	3	of	of	ADP
taxlaw-2864	905	4	the	the	DET
taxlaw-2864	905	5	largest	large	ADJ
taxlaw-2864	905	6	tax	tax	NOUN
taxlaw-2864	905	7	expenditures	expenditure	NOUN
taxlaw-2864	905	8	,	,	PUNCT
taxlaw-2864	905	9	congress	congress	PROPN
taxlaw-2864	905	10	currently	currently	ADV
taxlaw-2864	905	11	spends	spend	VERB
taxlaw-2864	905	12	four	four	NUM
taxlaw-2864	905	13	times	time	NOUN
taxlaw-2864	905	14	more	more	ADV
taxlaw-2864	905	15	annually	annually	ADV
taxlaw-2864	905	16	promoting	promote	VERB
taxlaw-2864	905	17	the	the	DET
taxlaw-2864	905	18	use	use	NOUN
taxlaw-2864	905	19	of	of	ADP
taxlaw-2864	905	20	capital	capital	NOUN
taxlaw-2864	905	21	compared	compare	VERB
taxlaw-2864	905	22	to	to	ADP
taxlaw-2864	905	23	labor	labor	NOUN
taxlaw-2864	905	24	.	.	PUNCT
taxlaw-2864	906	1	this	this	DET
taxlaw-2864	906	2	disproportionate	disproportionate	ADJ
taxlaw-2864	906	3	spending	spending	NOUN
taxlaw-2864	906	4	is	be	AUX
taxlaw-2864	906	5	anachronistic	anachronistic	ADJ
taxlaw-2864	906	6	in	in	ADP
taxlaw-2864	906	7	nature	nature	NOUN
taxlaw-2864	906	8	,	,	PUNCT
taxlaw-2864	906	9	however	however	ADV
taxlaw-2864	906	10	,	,	PUNCT
taxlaw-2864	906	11	harkening	harken	VERB
taxlaw-2864	906	12	back	back	ADV
taxlaw-2864	906	13	to	to	ADP
taxlaw-2864	906	14	a	a	DET
taxlaw-2864	906	15	time	time	NOUN
taxlaw-2864	906	16	period	period	NOUN
taxlaw-2864	906	17	during	during	ADP
taxlaw-2864	906	18	which	which	PRON
taxlaw-2864	906	19	the	the	DET
taxlaw-2864	906	20	economy	economy	NOUN
taxlaw-2864	906	21	was	be	AUX
taxlaw-2864	906	22	laborcentric	laborcentric	ADJ
taxlaw-2864	906	23	as	as	SCONJ
taxlaw-2864	906	24	opposed	oppose	VERB
taxlaw-2864	906	25	to	to	ADP
taxlaw-2864	906	26	capitalcentric	capitalcentric	ADJ
taxlaw-2864	906	27	;	;	PUNCT
taxlaw-2864	906	28	in	in	ADP
taxlaw-2864	906	29	all	all	DET
taxlaw-2864	906	30	likelihood	likelihood	NOUN
taxlaw-2864	906	31	,	,	PUNCT
taxlaw-2864	906	32	congress	congress	PROPN
taxlaw-2864	906	33	instituted	institute	VERB
taxlaw-2864	906	34	these	these	DET
taxlaw-2864	906	35	tax	tax	NOUN
taxlaw-2864	906	36	expenditures	expenditure	NOUN
taxlaw-2864	906	37	to	to	PART
taxlaw-2864	906	38	invigorate	invigorate	VERB
taxlaw-2864	906	39	capital	capital	NOUN
taxlaw-2864	906	40	use	use	NOUN
taxlaw-2864	906	41	.	.	PUNCT
taxlaw-2864	907	1	for	for	ADP
taxlaw-2864	907	2	a	a	DET
taxlaw-2864	907	3	whole	whole	ADJ
taxlaw-2864	907	4	host	host	NOUN
taxlaw-2864	907	5	of	of	ADP
taxlaw-2864	907	6	reasons	reason	NOUN
taxlaw-2864	907	7	,	,	PUNCT
taxlaw-2864	907	8	including	include	VERB
taxlaw-2864	907	9	favorable	favorable	ADJ
taxlaw-2864	907	10	tax	tax	NOUN
taxlaw-2864	907	11	policies	policy	NOUN
taxlaw-2864	907	12	,	,	PUNCT
taxlaw-2864	907	13	this	this	DET
taxlaw-2864	907	14	congressional	congressional	ADJ
taxlaw-2864	907	15	policy	policy	NOUN
taxlaw-2864	907	16	has	have	AUX
taxlaw-2864	907	17	proven	prove	VERB
taxlaw-2864	907	18	wildly	wildly	ADV
taxlaw-2864	907	19	successful	successful	ADJ
taxlaw-2864	907	20	:	:	PUNCT
taxlaw-2864	907	21	capital	capital	NOUN
taxlaw-2864	907	22	,	,	PUNCT
taxlaw-2864	907	23	rather	rather	ADV
taxlaw-2864	907	24	than	than	ADP
taxlaw-2864	907	25	labor	labor	NOUN
taxlaw-2864	907	26	,	,	PUNCT
taxlaw-2864	907	27	is	be	AUX
taxlaw-2864	907	28	now	now	ADV
taxlaw-2864	907	29	the	the	DET
taxlaw-2864	907	30	dominant	dominant	ADJ
taxlaw-2864	907	31	productive	productive	ADJ
taxlaw-2864	907	32	force	force	NOUN
taxlaw-2864	907	33	in	in	ADP
taxlaw-2864	907	34	the	the	DET
taxlaw-2864	907	35	nation	nation	NOUN
taxlaw-2864	907	36	’s	’s	PART
taxlaw-2864	907	37	economy.238	economy.238	NOUN
taxlaw-2864	907	38	a	a	DET
taxlaw-2864	907	39	top	top	ADJ
taxlaw-2864	907	40	priority	priority	NOUN
taxlaw-2864	907	41	of	of	ADP
taxlaw-2864	907	42	the	the	DET
taxlaw-2864	907	43	nation	nation	NOUN
taxlaw-2864	907	44	’s	’s	PART
taxlaw-2864	907	45	tax	tax	NOUN
taxlaw-2864	907	46	reform	reform	NOUN
taxlaw-2864	907	47	agenda	agenda	NOUN
taxlaw-2864	907	48	should	should	AUX
taxlaw-2864	907	49	be	be	AUX
taxlaw-2864	907	50	to	to	PART
taxlaw-2864	907	51	rethink	rethink	VERB
taxlaw-2864	907	52	and	and	CCONJ
taxlaw-2864	907	53	reform	reform	VERB
taxlaw-2864	907	54	the	the	DET
taxlaw-2864	907	55	current	current	ADJ
taxlaw-2864	907	56	capital	capital	NOUN
taxlaw-2864	907	57	/	/	SYM
taxlaw-2864	907	58	labor	labor	NOUN
taxlaw-2864	907	59	dynamic	dynamic	NOUN
taxlaw-2864	907	60	.	.	PUNCT
taxlaw-2864	908	1	in	in	ADP
taxlaw-2864	908	2	today	today	NOUN
taxlaw-2864	908	3	’s	’s	PART
taxlaw-2864	908	4	economic	economic	ADJ
taxlaw-2864	908	5	environment	environment	NOUN
taxlaw-2864	908	6	,	,	PUNCT
taxlaw-2864	908	7	there	there	PRON
taxlaw-2864	908	8	is	be	VERB
taxlaw-2864	908	9	no	no	DET
taxlaw-2864	908	10	reason	reason	NOUN
taxlaw-2864	908	11	that	that	SCONJ
taxlaw-2864	908	12	congress	congress	PROPN
taxlaw-2864	908	13	should	should	AUX
taxlaw-2864	908	14	generously	generously	ADV
taxlaw-2864	908	15	spend	spend	VERB
taxlaw-2864	908	16	far	far	ADV
taxlaw-2864	908	17	more	more	ADJ
taxlaw-2864	908	18	revenue	revenue	NOUN
taxlaw-2864	908	19	promoting	promote	VERB
taxlaw-2864	908	20	capital	capital	NOUN
taxlaw-2864	908	21	than	than	ADP
taxlaw-2864	908	22	labor	labor	NOUN
taxlaw-2864	908	23	.	.	PUNCT
taxlaw-2864	909	1	instead	instead	ADV
taxlaw-2864	909	2	,	,	PUNCT
taxlaw-2864	909	3	congress	congress	PROPN
taxlaw-2864	909	4	should	should	AUX
taxlaw-2864	909	5	reverse	reverse	VERB
taxlaw-2864	909	6	the	the	DET
taxlaw-2864	909	7	dollar	dollar	NOUN
taxlaw-2864	909	8	amounts	amount	NOUN
taxlaw-2864	909	9	dedicated	dedicate	VERB
taxlaw-2864	909	10	to	to	ADP
taxlaw-2864	909	11	these	these	DET
taxlaw-2864	909	12	tax	tax	NOUN
taxlaw-2864	909	13	expenditures	expenditure	NOUN
taxlaw-2864	909	14	or	or	CCONJ
taxlaw-2864	909	15	,	,	PUNCT
taxlaw-2864	909	16	at	at	ADP
taxlaw-2864	909	17	the	the	DET
taxlaw-2864	909	18	very	very	ADV
taxlaw-2864	909	19	least	least	ADJ
taxlaw-2864	909	20	,	,	PUNCT
taxlaw-2864	909	21	handle	handle	VERB
taxlaw-2864	909	22	them	they	PRON
taxlaw-2864	909	23	with	with	ADP
taxlaw-2864	909	24	parity	parity	NOUN
taxlaw-2864	909	25	.	.	PUNCT
taxlaw-2864	910	1	by	by	ADP
taxlaw-2864	910	2	eliminating	eliminate	VERB
taxlaw-2864	910	3	(	(	PUNCT
taxlaw-2864	910	4	i	i	NOUN
taxlaw-2864	910	5	)	)	PUNCT
taxlaw-2864	910	6	expensing	expense	VERB
taxlaw-2864	910	7	and	and	CCONJ
taxlaw-2864	910	8	accelerated	accelerate	VERB
taxlaw-2864	910	9	depreciation	depreciation	NOUN
taxlaw-2864	910	10	deductions	deduction	NOUN
taxlaw-2864	910	11	,	,	PUNCT
taxlaw-2864	910	12	(	(	PUNCT
taxlaw-2864	910	13	ii	ii	NOUN
taxlaw-2864	910	14	)	)	PUNCT
taxlaw-2864	910	15	the	the	DET
taxlaw-2864	910	16	tax	tax	NOUN
taxlaw-2864	910	17	rate	rate	NOUN
taxlaw-2864	910	18	preference	preference	NOUN
taxlaw-2864	910	19	for	for	ADP
taxlaw-2864	910	20	qualified	qualified	ADJ
taxlaw-2864	910	21	dividends	dividend	NOUN
taxlaw-2864	910	22	and	and	CCONJ
taxlaw-2864	910	23	capital	capital	NOUN
taxlaw-2864	910	24	gains	gain	NOUN
taxlaw-2864	910	25	,	,	PUNCT
taxlaw-2864	910	26	and	and	CCONJ
taxlaw-2864	910	27	(	(	PUNCT
taxlaw-2864	910	28	iii	iii	NOUN
taxlaw-2864	910	29	)	)	PUNCT
taxlaw-2864	910	30	section	section	NOUN
taxlaw-2864	910	31	1014	1014	NUM
taxlaw-2864	910	32	(	(	PUNCT
taxlaw-2864	910	33	which	which	PRON
taxlaw-2864	910	34	allows	allow	VERB
taxlaw-2864	910	35	capital	capital	NOUN
taxlaw-2864	910	36	gains	gain	NOUN
taxlaw-2864	910	37	to	to	PART
taxlaw-2864	910	38	escape	escape	VERB
taxlaw-2864	910	39	tax	tax	NOUN
taxlaw-2864	910	40	at	at	ADP
taxlaw-2864	910	41	death	death	NOUN
taxlaw-2864	910	42	)	)	PUNCT
taxlaw-2864	910	43	,	,	PUNCT
taxlaw-2864	910	44	congress	congress	PROPN
taxlaw-2864	910	45	could	could	AUX
taxlaw-2864	910	46	curtail	curtail	VERB
taxlaw-2864	910	47	subsidization	subsidization	NOUN
taxlaw-2864	910	48	of	of	ADP
taxlaw-2864	910	49	capital	capital	NOUN
taxlaw-2864	910	50	purchases	purchase	NOUN
taxlaw-2864	910	51	to	to	ADP
taxlaw-2864	910	52	the	the	DET
taxlaw-2864	910	53	tune	tune	NOUN
taxlaw-2864	910	54	of	of	ADP
taxlaw-2864	910	55	billions	billion	NOUN
taxlaw-2864	910	56	of	of	ADP
taxlaw-2864	910	57	dollars.239	dollars.239	NOUN
taxlaw-2864	910	58	on	on	ADP
taxlaw-2864	910	59	the	the	DET
taxlaw-2864	910	60	other	other	ADJ
taxlaw-2864	910	61	side	side	NOUN
taxlaw-2864	910	62	of	of	ADP
taxlaw-2864	910	63	the	the	DET
taxlaw-2864	910	64	ledger	ledger	NOUN
taxlaw-2864	910	65	sheet	sheet	NOUN
taxlaw-2864	910	66	,	,	PUNCT
taxlaw-2864	910	67	congress	congress	PROPN
taxlaw-2864	910	68	should	should	AUX
taxlaw-2864	910	69	offer	offer	VERB
taxlaw-2864	910	70	more	more	ADV
taxlaw-2864	910	71	robust	robust	ADJ
taxlaw-2864	910	72	credits	credit	NOUN
taxlaw-2864	910	73	,	,	PUNCT
taxlaw-2864	910	74	deductions	deduction	NOUN
taxlaw-2864	910	75	,	,	PUNCT
taxlaw-2864	910	76	and	and	CCONJ
taxlaw-2864	910	77	exclusions	exclusion	NOUN
taxlaw-2864	910	78	related	relate	VERB
taxlaw-2864	910	79	to	to	ADP
taxlaw-2864	910	80	educational	educational	ADJ
taxlaw-2864	910	81	expenditures;240	expenditures;240	PROPN
taxlaw-2864	910	82	these	these	DET
taxlaw-2864	910	83	sorts	sort	NOUN
taxlaw-2864	910	84	of	of	ADP
taxlaw-2864	910	85	measures	measure	NOUN
taxlaw-2864	910	86	would	would	AUX
taxlaw-2864	910	87	strengthen	strengthen	VERB
taxlaw-2864	910	88	labor	labor	NOUN
taxlaw-2864	910	89	’s	’s	PART
taxlaw-2864	910	90	intellectual	intellectual	ADJ
taxlaw-2864	910	91	agility	agility	NOUN
taxlaw-2864	910	92	,	,	PUNCT
taxlaw-2864	910	93	making	make	VERB
taxlaw-2864	910	94	it	it	PRON
taxlaw-2864	910	95	a	a	PRON
taxlaw-2864	910	96	much	much	ADV
taxlaw-2864	910	97	more	more	ADV
taxlaw-2864	910	98	attractive	attractive	ADJ
taxlaw-2864	910	99	commodity.241	commodity.241	NOUN
taxlaw-2864	910	100	3	3	NUM
taxlaw-2864	910	101	.	.	NOUN
taxlaw-2864	910	102	alternative	alternative	ADJ
taxlaw-2864	910	103	means	mean	NOUN
taxlaw-2864	910	104	to	to	PART
taxlaw-2864	910	105	fund	fund	VERB
taxlaw-2864	910	106	social	social	ADJ
taxlaw-2864	910	107	security	security	NOUN
taxlaw-2864	910	108	and	and	CCONJ
taxlaw-2864	910	109	dispense	dispense	VERB
taxlaw-2864	910	110	its	its	PRON
taxlaw-2864	910	111	benefits	benefit	NOUN
taxlaw-2864	910	112	as	as	SCONJ
taxlaw-2864	910	113	discussed	discuss	VERB
taxlaw-2864	910	114	above	above	ADV
taxlaw-2864	910	115	in	in	ADP
taxlaw-2864	910	116	section	section	NOUN
taxlaw-2864	910	117	iii.c	iii.c	PROPN
taxlaw-2864	910	118	.	.	PUNCT
taxlaw-2864	910	119	,	,	PUNCT
taxlaw-2864	910	120	as	as	SCONJ
taxlaw-2864	910	121	labor	labor	NOUN
taxlaw-2864	910	122	income	income	NOUN
taxlaw-2864	910	123	has	have	AUX
taxlaw-2864	910	124	gradually	gradually	ADV
taxlaw-2864	910	125	dwindled	dwindle	VERB
taxlaw-2864	910	126	in	in	ADP
taxlaw-2864	910	127	recent	recent	ADJ
taxlaw-2864	910	128	237	237	NUM
taxlaw-2864	910	129	i	i	PRON
taxlaw-2864	910	130	d.	d.	NOUN
taxlaw-2864	910	131	at	at	ADP
taxlaw-2864	910	132	40–41	40–41	PROPN
taxlaw-2864	910	133	(	(	PUNCT
taxlaw-2864	910	134	combining	combine	VERB
taxlaw-2864	910	135	expenditures	expenditure	NOUN
taxlaw-2864	910	136	for	for	ADP
taxlaw-2864	910	137	corporations	corporation	NOUN
taxlaw-2864	910	138	and	and	CCONJ
taxlaw-2864	910	139	individuals	individual	NOUN
taxlaw-2864	910	140	in	in	ADP
taxlaw-2864	910	141	dollar	dollar	NOUN
taxlaw-2864	910	142	amounts	amount	NOUN
taxlaw-2864	910	143	)	)	PUNCT
taxlaw-2864	910	144	.	.	PUNCT
taxlaw-2864	911	1	we	we	PRON
taxlaw-2864	911	2	omitted	omit	VERB
taxlaw-2864	911	3	the	the	DET
taxlaw-2864	911	4	expenditure	expenditure	NOUN
taxlaw-2864	911	5	for	for	ADP
taxlaw-2864	911	6	“	"	PUNCT
taxlaw-2864	911	7	special	special	ADJ
taxlaw-2864	911	8	tax	tax	NOUN
taxlaw-2864	911	9	provisions	provision	NOUN
taxlaw-2864	911	10	for	for	ADP
taxlaw-2864	911	11	employee	employee	NOUN
taxlaw-2864	911	12	stock	stock	NOUN
taxlaw-2864	911	13	-	-	PUNCT
taxlaw-2864	911	14	ownership	ownership	NOUN
taxlaw-2864	911	15	plans	plan	NOUN
taxlaw-2864	911	16	,	,	PUNCT
taxlaw-2864	911	17	”	"	PUNCT
taxlaw-2864	911	18	estimated	estimate	VERB
taxlaw-2864	911	19	to	to	PART
taxlaw-2864	911	20	cost	cost	VERB
taxlaw-2864	911	21	$	$	SYM
taxlaw-2864	911	22	3.8	3.8	NUM
taxlaw-2864	911	23	billion	billion	NUM
taxlaw-2864	911	24	for	for	ADP
taxlaw-2864	911	25	2018	2018	NUM
taxlaw-2864	911	26	,	,	PUNCT
taxlaw-2864	911	27	because	because	SCONJ
taxlaw-2864	911	28	stock	stock	NOUN
taxlaw-2864	911	29	ownership	ownership	NOUN
taxlaw-2864	911	30	is	be	AUX
taxlaw-2864	911	31	more	more	ADV
taxlaw-2864	911	32	closely	closely	ADV
taxlaw-2864	911	33	related	relate	VERB
taxlaw-2864	911	34	to	to	ADP
taxlaw-2864	911	35	capital	capital	NOUN
taxlaw-2864	911	36	despite	despite	SCONJ
taxlaw-2864	911	37	this	this	DET
taxlaw-2864	911	38	expenditure	expenditure	NOUN
taxlaw-2864	911	39	’s	’s	PART
taxlaw-2864	911	40	classification	classification	NOUN
taxlaw-2864	911	41	under	under	ADP
taxlaw-2864	911	42	“	"	PUNCT
taxlaw-2864	911	43	employment	employment	NOUN
taxlaw-2864	911	44	.	.	PUNCT
taxlaw-2864	911	45	”	"	PUNCT
taxlaw-2864	912	1	238	238	NUM
taxlaw-2864	912	2	piketty	piketty	NOUN
taxlaw-2864	912	3	,	,	PUNCT
taxlaw-2864	912	4	supra	supra	PROPN
taxlaw-2864	912	5	note	note	PROPN
taxlaw-2864	912	6	201	201	NUM
taxlaw-2864	912	7	.	.	PUNCT
taxlaw-2864	912	8	239	239	NUM
taxlaw-2864	912	9	see	see	VERB
taxlaw-2864	912	10	,	,	PUNCT
taxlaw-2864	912	11	e.g.	e.g.	ADV
taxlaw-2864	912	12	,	,	PUNCT
taxlaw-2864	912	13	yoram	yoram	PROPN
taxlaw-2864	912	14	margalioth	margalioth	PROPN
taxlaw-2864	912	15	,	,	PUNCT
taxlaw-2864	912	16	not	not	PART
taxlaw-2864	912	17	a	a	DET
taxlaw-2864	912	18	panacea	panacea	NOUN
taxlaw-2864	912	19	for	for	ADP
taxlaw-2864	912	20	economic	economic	ADJ
taxlaw-2864	912	21	growth	growth	NOUN
taxlaw-2864	912	22	:	:	PUNCT
taxlaw-2864	912	23	the	the	DET
taxlaw-2864	912	24	case	case	NOUN
taxlaw-2864	912	25	of	of	ADP
taxlaw-2864	912	26	accelerated	accelerated	ADJ
taxlaw-2864	912	27	depreciation	depreciation	NOUN
taxlaw-2864	912	28	,	,	PUNCT
taxlaw-2864	912	29	26	26	NUM
taxlaw-2864	912	30	va	va	NOUN
taxlaw-2864	912	31	.	.	PUNCT
taxlaw-2864	913	1	tax	tax	PROPN
taxlaw-2864	913	2	rev	rev	PROPN
taxlaw-2864	913	3	.	.	PROPN
taxlaw-2864	913	4	493	493	NUM
taxlaw-2864	913	5	(	(	PUNCT
taxlaw-2864	913	6	2007	2007	NUM
taxlaw-2864	913	7	)	)	PUNCT
taxlaw-2864	913	8	(	(	PUNCT
taxlaw-2864	913	9	advocating	advocate	VERB
taxlaw-2864	913	10	depreciation	depreciation	NOUN
taxlaw-2864	913	11	methods	method	NOUN
taxlaw-2864	913	12	that	that	PRON
taxlaw-2864	913	13	match	match	VERB
taxlaw-2864	913	14	economic	economic	ADJ
taxlaw-2864	913	15	depreciation	depreciation	NOUN
taxlaw-2864	913	16	)	)	PUNCT
taxlaw-2864	913	17	.	.	PUNCT
taxlaw-2864	914	1	240	240	NUM
taxlaw-2864	914	2	richard	richard	PROPN
taxlaw-2864	914	3	goode	goode	PROPN
taxlaw-2864	914	4	,	,	PUNCT
taxlaw-2864	914	5	educational	educational	ADJ
taxlaw-2864	914	6	expenditures	expenditure	NOUN
taxlaw-2864	914	7	and	and	CCONJ
taxlaw-2864	914	8	the	the	DET
taxlaw-2864	914	9	income	income	NOUN
taxlaw-2864	914	10	tax	tax	NOUN
taxlaw-2864	914	11	,	,	PUNCT
taxlaw-2864	914	12	in	in	ADP
taxlaw-2864	914	13	economics	economic	NOUN
taxlaw-2864	914	14	of	of	ADP
taxlaw-2864	914	15	higher	high	ADJ
taxlaw-2864	914	16	education	education	NOUN
taxlaw-2864	914	17	281	281	NUM
taxlaw-2864	914	18	(	(	PUNCT
taxlaw-2864	914	19	selma	selma	PROPN
taxlaw-2864	914	20	j.	j.	PROPN
taxlaw-2864	914	21	mushkin	mushkin	PROPN
taxlaw-2864	914	22	ed	ed	PROPN
taxlaw-2864	914	23	.	.	PROPN
taxlaw-2864	914	24	,	,	PUNCT
taxlaw-2864	914	25	1962	1962	NUM
taxlaw-2864	914	26	)	)	PUNCT
taxlaw-2864	914	27	;	;	PUNCT
taxlaw-2864	914	28	david	david	PROPN
taxlaw-2864	914	29	s.	s.	PROPN
taxlaw-2864	914	30	davenport	davenport	PROPN
taxlaw-2864	914	31	,	,	PUNCT
taxlaw-2864	914	32	education	education	NOUN
taxlaw-2864	914	33	and	and	CCONJ
taxlaw-2864	914	34	human	human	ADJ
taxlaw-2864	914	35	capital	capital	NOUN
taxlaw-2864	914	36	:	:	PUNCT
taxlaw-2864	914	37	pursuing	pursue	VERB
taxlaw-2864	914	38	an	an	DET
taxlaw-2864	914	39	ideal	ideal	ADJ
taxlaw-2864	914	40	income	income	NOUN
taxlaw-2864	914	41	tax	tax	NOUN
taxlaw-2864	914	42	and	and	CCONJ
taxlaw-2864	914	43	a	a	DET
taxlaw-2864	914	44	sensible	sensible	ADJ
taxlaw-2864	914	45	tax	tax	NOUN
taxlaw-2864	914	46	policy	policy	NOUN
taxlaw-2864	914	47	,	,	PUNCT
taxlaw-2864	914	48	42	42	NUM
taxlaw-2864	914	49	case	case	NOUN
taxlaw-2864	914	50	w.	w.	NOUN
taxlaw-2864	914	51	res	res	PROPN
taxlaw-2864	914	52	.	.	PUNCT
taxlaw-2864	914	53	l.	l.	PROPN
taxlaw-2864	914	54	rev	rev	PROPN
taxlaw-2864	914	55	.	.	PROPN
taxlaw-2864	915	1	793	793	NUM
taxlaw-2864	915	2	(	(	PUNCT
taxlaw-2864	915	3	1992	1992	NUM
taxlaw-2864	915	4	)	)	PUNCT
taxlaw-2864	915	5	;	;	PUNCT
taxlaw-2864	915	6	brian	brian	PROPN
taxlaw-2864	915	7	e.	e.	PROPN
taxlaw-2864	915	8	lebowitz	lebowitz	PROPN
taxlaw-2864	915	9	,	,	PUNCT
taxlaw-2864	915	10	on	on	ADP
taxlaw-2864	915	11	the	the	DET
taxlaw-2864	915	12	mistaxation	mistaxation	NOUN
taxlaw-2864	915	13	of	of	ADP
taxlaw-2864	915	14	human	human	ADJ
taxlaw-2864	915	15	capital	capital	NOUN
taxlaw-2864	915	16	,	,	PUNCT
taxlaw-2864	915	17	52	52	NUM
taxlaw-2864	915	18	tax	tax	NOUN
taxlaw-2864	915	19	notes	note	NOUN
taxlaw-2864	915	20	825	825	NUM
taxlaw-2864	915	21	(	(	PUNCT
taxlaw-2864	915	22	aug	aug	PROPN
taxlaw-2864	915	23	.	.	PROPN
taxlaw-2864	915	24	12	12	NUM
taxlaw-2864	915	25	,	,	PUNCT
taxlaw-2864	915	26	1991	1991	NUM
taxlaw-2864	915	27	)	)	PUNCT
taxlaw-2864	915	28	.	.	PUNCT
taxlaw-2864	916	1	241	241	NUM
taxlaw-2864	916	2	for	for	ADP
taxlaw-2864	916	3	a	a	DET
taxlaw-2864	916	4	discussion	discussion	NOUN
taxlaw-2864	916	5	of	of	ADP
taxlaw-2864	916	6	potential	potential	ADJ
taxlaw-2864	916	7	expenditures	expenditure	NOUN
taxlaw-2864	916	8	congress	congress	PROPN
taxlaw-2864	916	9	could	could	AUX
taxlaw-2864	916	10	make	make	VERB
taxlaw-2864	916	11	to	to	PART
taxlaw-2864	916	12	promote	promote	VERB
taxlaw-2864	916	13	labor	labor	NOUN
taxlaw-2864	916	14	,	,	PUNCT
taxlaw-2864	916	15	see	see	VERB
taxlaw-2864	916	16	mazur	mazur	PROPN
taxlaw-2864	916	17	,	,	PUNCT
taxlaw-2864	916	18	supra	supra	PROPN
taxlaw-2864	916	19	note	note	PROPN
taxlaw-2864	916	20	132	132	NUM
taxlaw-2864	916	21	,	,	PUNCT
taxlaw-2864	916	22	at	at	ADP
taxlaw-2864	916	23	42	42	NUM
taxlaw-2864	916	24	-	-	SYM
taxlaw-2864	916	25	44	44	NUM
taxlaw-2864	916	26	.	.	PUNCT
taxlaw-2864	917	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0101997626&pubnum=101217&originatingdoc=if20f368123ce11dbbab99dfb880c57ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0101997626&pubnum=101217&originatingdoc=if20f368123ce11dbbab99dfb880c57ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2864	917	2	)	)	PUNCT
taxlaw-2864	917	3	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0101997626&pubnum=101217&originatingdoc=if20f368123ce11dbbab99dfb880c57ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0101997626&pubnum=101217&originatingdoc=if20f368123ce11dbbab99dfb880c57ae&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	PROPN
taxlaw-2864	917	4	)	)	PUNCT
taxlaw-2864	917	5	2018	2018	NUM
taxlaw-2864	917	6	]	]	PUNCT
taxlaw-2864	918	1	41	41	NUM
taxlaw-2864	918	2	automation	automation	NOUN
taxlaw-2864	918	3	and	and	CCONJ
taxlaw-2864	918	4	the	the	DET
taxlaw-2864	918	5	income	income	NOUN
taxlaw-2864	918	6	tax	tax	NOUN
taxlaw-2864	918	7	years	year	NOUN
taxlaw-2864	918	8	,	,	PUNCT
taxlaw-2864	918	9	the	the	DET
taxlaw-2864	918	10	share	share	NOUN
taxlaw-2864	918	11	of	of	ADP
taxlaw-2864	918	12	payroll	payroll	NOUN
taxlaw-2864	918	13	taxes	taxis	NOUN
taxlaw-2864	918	14	as	as	ADP
taxlaw-2864	918	15	a	a	DET
taxlaw-2864	918	16	percentage	percentage	NOUN
taxlaw-2864	918	17	of	of	ADP
taxlaw-2864	918	18	overall	overall	ADJ
taxlaw-2864	918	19	tax	tax	NOUN
taxlaw-2864	918	20	revenues	revenue	NOUN
taxlaw-2864	918	21	has	have	AUX
taxlaw-2864	918	22	correspondingly	correspondingly	ADV
taxlaw-2864	918	23	declined	decline	VERB
taxlaw-2864	918	24	.	.	PUNCT
taxlaw-2864	919	1	if	if	SCONJ
taxlaw-2864	919	2	this	this	DET
taxlaw-2864	919	3	downward	downward	ADJ
taxlaw-2864	919	4	trend	trend	NOUN
taxlaw-2864	919	5	in	in	ADP
taxlaw-2864	919	6	payroll	payroll	NOUN
taxlaw-2864	919	7	tax	tax	NOUN
taxlaw-2864	919	8	revenue	revenue	NOUN
taxlaw-2864	919	9	continues	continue	VERB
taxlaw-2864	919	10	,	,	PUNCT
taxlaw-2864	919	11	it	it	PRON
taxlaw-2864	919	12	will	will	AUX
taxlaw-2864	919	13	place	place	VERB
taxlaw-2864	919	14	added	add	VERB
taxlaw-2864	919	15	pressure	pressure	NOUN
taxlaw-2864	919	16	on	on	ADP
taxlaw-2864	919	17	the	the	DET
taxlaw-2864	919	18	nation	nation	NOUN
taxlaw-2864	919	19	’s	’s	PART
taxlaw-2864	919	20	primary	primary	ADJ
taxlaw-2864	919	21	source	source	NOUN
taxlaw-2864	919	22	of	of	ADP
taxlaw-2864	919	23	funding	funding	NOUN
taxlaw-2864	919	24	for	for	ADP
taxlaw-2864	919	25	retirement	retirement	NOUN
taxlaw-2864	919	26	,	,	PUNCT
taxlaw-2864	919	27	social	social	ADJ
taxlaw-2864	919	28	security	security	NOUN
taxlaw-2864	919	29	,	,	PUNCT
taxlaw-2864	919	30	which	which	PRON
taxlaw-2864	919	31	studies	study	NOUN
taxlaw-2864	919	32	indicate	indicate	VERB
taxlaw-2864	919	33	is	be	AUX
taxlaw-2864	919	34	already	already	ADV
taxlaw-2864	919	35	in	in	ADP
taxlaw-2864	919	36	financial	financial	ADJ
taxlaw-2864	919	37	jeopardy.242	jeopardy.242	PROPN
taxlaw-2864	919	38	thus	thus	ADV
taxlaw-2864	919	39	,	,	PUNCT
taxlaw-2864	919	40	as	as	ADP
taxlaw-2864	919	41	a	a	DET
taxlaw-2864	919	42	practical	practical	ADJ
taxlaw-2864	919	43	matter	matter	NOUN
taxlaw-2864	919	44	,	,	PUNCT
taxlaw-2864	919	45	as	as	SCONJ
taxlaw-2864	919	46	the	the	DET
taxlaw-2864	919	47	role	role	NOUN
taxlaw-2864	919	48	of	of	ADP
taxlaw-2864	919	49	labor	labor	NOUN
taxlaw-2864	919	50	becomes	become	VERB
taxlaw-2864	919	51	less	less	ADV
taxlaw-2864	919	52	important	important	ADJ
taxlaw-2864	919	53	in	in	ADP
taxlaw-2864	919	54	the	the	DET
taxlaw-2864	919	55	current	current	ADJ
taxlaw-2864	919	56	economy	economy	NOUN
taxlaw-2864	919	57	,	,	PUNCT
taxlaw-2864	919	58	it	it	PRON
taxlaw-2864	919	59	makes	make	VERB
taxlaw-2864	919	60	less	less	ADJ
taxlaw-2864	919	61	sense	sense	NOUN
taxlaw-2864	919	62	to	to	PART
taxlaw-2864	919	63	rely	rely	VERB
taxlaw-2864	919	64	solely	solely	ADV
taxlaw-2864	919	65	on	on	ADP
taxlaw-2864	919	66	payroll	payroll	NOUN
taxlaw-2864	919	67	taxes	taxis	NOUN
taxlaw-2864	919	68	to	to	PART
taxlaw-2864	919	69	fund	fund	VERB
taxlaw-2864	919	70	retirement	retirement	NOUN
taxlaw-2864	919	71	expenditures	expenditure	NOUN
taxlaw-2864	919	72	going	go	VERB
taxlaw-2864	919	73	forward.243	forward.243	NOUN
taxlaw-2864	919	74	further	far	ADV
taxlaw-2864	919	75	,	,	PUNCT
taxlaw-2864	919	76	in	in	ADP
taxlaw-2864	919	77	the	the	DET
taxlaw-2864	919	78	modern	modern	ADJ
taxlaw-2864	919	79	era	era	NOUN
taxlaw-2864	919	80	,	,	PUNCT
taxlaw-2864	919	81	it	it	PRON
taxlaw-2864	919	82	is	be	AUX
taxlaw-2864	919	83	unclear	unclear	ADJ
taxlaw-2864	919	84	why	why	SCONJ
taxlaw-2864	919	85	labor	labor	NOUN
taxlaw-2864	919	86	income	income	NOUN
taxlaw-2864	919	87	and	and	CCONJ
taxlaw-2864	919	88	the	the	DET
taxlaw-2864	919	89	subsequent	subsequent	ADJ
taxlaw-2864	919	90	receipt	receipt	NOUN
taxlaw-2864	919	91	of	of	ADP
taxlaw-2864	919	92	social	social	ADJ
taxlaw-2864	919	93	security	security	NOUN
taxlaw-2864	919	94	benefits	benefit	NOUN
taxlaw-2864	919	95	should	should	AUX
taxlaw-2864	919	96	continue	continue	VERB
taxlaw-2864	919	97	to	to	PART
taxlaw-2864	919	98	correspond	correspond	VERB
taxlaw-2864	919	99	.	.	PUNCT
taxlaw-2864	920	1	while	while	SCONJ
taxlaw-2864	920	2	congressional	congressional	ADJ
taxlaw-2864	920	3	members	member	NOUN
taxlaw-2864	920	4	commonly	commonly	ADV
taxlaw-2864	920	5	link	link	VERB
taxlaw-2864	920	6	payroll	payroll	NOUN
taxlaw-2864	920	7	tax	tax	NOUN
taxlaw-2864	920	8	payments	payment	NOUN
taxlaw-2864	920	9	to	to	ADP
taxlaw-2864	920	10	funding	funding	NOUN
taxlaw-2864	920	11	of	of	ADP
taxlaw-2864	920	12	a	a	DET
taxlaw-2864	920	13	defined	define	VERB
taxlaw-2864	920	14	-	-	PUNCT
taxlaw-2864	920	15	benefit	benefit	NOUN
taxlaw-2864	920	16	retirement	retirement	NOUN
taxlaw-2864	920	17	plan	plan	NOUN
taxlaw-2864	920	18	in	in	ADP
taxlaw-2864	920	19	the	the	DET
taxlaw-2864	920	20	form	form	NOUN
taxlaw-2864	920	21	of	of	ADP
taxlaw-2864	920	22	social	social	ADJ
taxlaw-2864	920	23	security,244	security,244	NOUN
taxlaw-2864	920	24	this	this	PRON
taxlaw-2864	920	25	is	be	AUX
taxlaw-2864	920	26	not	not	PART
taxlaw-2864	920	27	what	what	PRON
taxlaw-2864	920	28	happens	happen	VERB
taxlaw-2864	920	29	in	in	ADP
taxlaw-2864	920	30	practice	practice	NOUN
taxlaw-2864	920	31	.	.	PUNCT
taxlaw-2864	921	1	congress	congress	PROPN
taxlaw-2864	921	2	does	do	AUX
taxlaw-2864	921	3	not	not	PART
taxlaw-2864	921	4	set	set	VERB
taxlaw-2864	921	5	aside	aside	ADP
taxlaw-2864	921	6	taxpayers	taxpayer	NOUN
taxlaw-2864	921	7	’	’	PART
taxlaw-2864	921	8	payroll	payroll	NOUN
taxlaw-2864	921	9	tax	tax	NOUN
taxlaw-2864	921	10	payments	payment	NOUN
taxlaw-2864	921	11	in	in	ADP
taxlaw-2864	921	12	a	a	DET
taxlaw-2864	921	13	reserve	reserve	NOUN
taxlaw-2864	921	14	and	and	CCONJ
taxlaw-2864	921	15	utilize	utilize	VERB
taxlaw-2864	921	16	this	this	DET
taxlaw-2864	921	17	investment	investment	NOUN
taxlaw-2864	921	18	pool	pool	NOUN
taxlaw-2864	921	19	to	to	PART
taxlaw-2864	921	20	satisfy	satisfy	VERB
taxlaw-2864	921	21	the	the	DET
taxlaw-2864	921	22	nation	nation	NOUN
taxlaw-2864	921	23	’s	’s	PART
taxlaw-2864	921	24	social	social	ADJ
taxlaw-2864	921	25	security	security	NOUN
taxlaw-2864	921	26	obligations	obligation	NOUN
taxlaw-2864	921	27	.	.	PUNCT
taxlaw-2864	922	1	instead	instead	ADV
taxlaw-2864	922	2	,	,	PUNCT
taxlaw-2864	922	3	payroll	payroll	NOUN
taxlaw-2864	922	4	tax	tax	NOUN
taxlaw-2864	922	5	receipts	receipt	NOUN
taxlaw-2864	922	6	are	be	AUX
taxlaw-2864	922	7	commingled	commingle	VERB
taxlaw-2864	922	8	with	with	ADP
taxlaw-2864	922	9	general	general	ADJ
taxlaw-2864	922	10	tax	tax	NOUN
taxlaw-2864	922	11	receipts	receipt	NOUN
taxlaw-2864	922	12	;	;	PUNCT
taxlaw-2864	922	13	and	and	CCONJ
taxlaw-2864	922	14	,	,	PUNCT
taxlaw-2864	922	15	together	together	ADV
taxlaw-2864	922	16	,	,	PUNCT
taxlaw-2864	922	17	this	this	DET
taxlaw-2864	922	18	amalgamated	amalgamated	ADJ
taxlaw-2864	922	19	whole	whole	NOUN
taxlaw-2864	922	20	is	be	AUX
taxlaw-2864	922	21	used	use	VERB
taxlaw-2864	922	22	to	to	PART
taxlaw-2864	922	23	meet	meet	VERB
taxlaw-2864	922	24	the	the	DET
taxlaw-2864	922	25	government	government	NOUN
taxlaw-2864	922	26	’s	’s	PART
taxlaw-2864	922	27	expenditure	expenditure	NOUN
taxlaw-2864	922	28	obligations.245	obligations.245	NUM
taxlaw-2864	922	29	and	and	CCONJ
taxlaw-2864	922	30	unlike	unlike	ADP
taxlaw-2864	922	31	traditional	traditional	ADJ
taxlaw-2864	922	32	retirement	retirement	NOUN
taxlaw-2864	922	33	plans	plan	NOUN
taxlaw-2864	922	34	,	,	PUNCT
taxlaw-2864	922	35	payroll	payroll	NOUN
taxlaw-2864	922	36	tax	tax	NOUN
taxlaw-2864	922	37	payments	payment	NOUN
taxlaw-2864	922	38	lack	lack	VERB
taxlaw-2864	922	39	neutrality	neutrality	NOUN
taxlaw-2864	922	40	:	:	PUNCT
taxlaw-2864	922	41	those	those	DET
taxlaw-2864	922	42	taxpayers	taxpayer	NOUN
taxlaw-2864	922	43	whose	whose	DET
taxlaw-2864	922	44	life	life	NOUN
taxlaw-2864	922	45	spans	span	NOUN
taxlaw-2864	922	46	are	be	AUX
taxlaw-2864	922	47	shorter	short	ADJ
taxlaw-2864	922	48	generally	generally	ADV
taxlaw-2864	922	49	bear	bear	VERB
taxlaw-2864	922	50	a	a	DET
taxlaw-2864	922	51	larger	large	ADJ
taxlaw-2864	922	52	tax	tax	NOUN
taxlaw-2864	922	53	burden	burden	NOUN
taxlaw-2864	922	54	than	than	ADP
taxlaw-2864	922	55	those	those	DET
taxlaw-2864	922	56	taxpayers	taxpayer	NOUN
taxlaw-2864	922	57	whose	whose	DET
taxlaw-2864	922	58	life	life	NOUN
taxlaw-2864	922	59	spans	span	NOUN
taxlaw-2864	922	60	are	be	AUX
taxlaw-2864	922	61	longer	long	ADJ
taxlaw-2864	922	62	—	—	PUNCT
taxlaw-2864	922	63	and	and	CCONJ
taxlaw-2864	922	64	history	history	NOUN
taxlaw-2864	922	65	has	have	AUX
taxlaw-2864	922	66	taught	teach	VERB
taxlaw-2864	922	67	us	we	PRON
taxlaw-2864	922	68	that	that	SCONJ
taxlaw-2864	922	69	those	those	PRON
taxlaw-2864	922	70	with	with	ADP
taxlaw-2864	922	71	the	the	DET
taxlaw-2864	922	72	shorter	short	ADJ
taxlaw-2864	922	73	life	life	NOUN
taxlaw-2864	922	74	spans	span	NOUN
taxlaw-2864	922	75	tend	tend	VERB
taxlaw-2864	922	76	to	to	PART
taxlaw-2864	922	77	be	be	AUX
taxlaw-2864	922	78	poorer	poor	ADJ
taxlaw-2864	922	79	and	and	CCONJ
taxlaw-2864	922	80	people	people	NOUN
taxlaw-2864	922	81	of	of	ADP
taxlaw-2864	922	82	color	color	NOUN
taxlaw-2864	922	83	,	,	PUNCT
taxlaw-2864	922	84	while	while	SCONJ
taxlaw-2864	922	85	those	those	PRON
taxlaw-2864	922	86	with	with	ADP
taxlaw-2864	922	87	longer	long	ADJ
taxlaw-2864	922	88	lifespans	lifespan	NOUN
taxlaw-2864	922	89	are	be	AUX
taxlaw-2864	922	90	likely	likely	ADJ
taxlaw-2864	922	91	to	to	PART
taxlaw-2864	922	92	be	be	AUX
taxlaw-2864	922	93	financially	financially	ADV
taxlaw-2864	922	94	well	well	ADV
taxlaw-2864	922	95	off	off	ADJ
taxlaw-2864	922	96	and	and	CCONJ
taxlaw-2864	922	97	caucasian.246	caucasian.246	PROPN
taxlaw-2864	922	98	studies	study	NOUN
taxlaw-2864	922	99	also	also	ADV
taxlaw-2864	922	100	continually	continually	ADV
taxlaw-2864	922	101	indicate	indicate	VERB
taxlaw-2864	922	102	that	that	SCONJ
taxlaw-2864	922	103	,	,	PUNCT
taxlaw-2864	922	104	due	due	ADP
taxlaw-2864	922	105	to	to	ADP
taxlaw-2864	922	106	taxpayers	taxpayer	NOUN
taxlaw-2864	922	107	’	'	PUNCT
taxlaw-2864	922	108	overall	overall	ADJ
taxlaw-2864	922	109	increasing	increase	VERB
taxlaw-2864	922	110	longevity	longevity	NOUN
taxlaw-2864	922	111	,	,	PUNCT
taxlaw-2864	922	112	there	there	PRON
taxlaw-2864	922	113	is	be	VERB
taxlaw-2864	922	114	a	a	DET
taxlaw-2864	922	115	mismatch	mismatch	NOUN
taxlaw-2864	922	116	between	between	ADP
taxlaw-2864	922	117	payroll	payroll	NOUN
taxlaw-2864	922	118	payments	payment	NOUN
taxlaw-2864	922	119	in	in	ADP
taxlaw-2864	922	120	and	and	CCONJ
taxlaw-2864	922	121	anticipated	anticipate	VERB
taxlaw-2864	922	122	social	social	ADJ
taxlaw-2864	922	123	security	security	NOUN
taxlaw-2864	922	124	payments	payment	NOUN
taxlaw-2864	922	125	out.247	out.247	NOUN
taxlaw-2864	922	126	stripped	strip	VERB
taxlaw-2864	922	127	down	down	ADP
taxlaw-2864	922	128	to	to	ADP
taxlaw-2864	922	129	its	its	PRON
taxlaw-2864	922	130	essentials	essential	NOUN
taxlaw-2864	922	131	,	,	PUNCT
taxlaw-2864	922	132	payroll	payroll	NOUN
taxlaw-2864	922	133	taxes	taxis	NOUN
taxlaw-2864	922	134	constitute	constitute	VERB
taxlaw-2864	922	135	an	an	DET
taxlaw-2864	922	136	extra	extra	ADJ
taxlaw-2864	922	137	tax	tax	NOUN
taxlaw-2864	922	138	on	on	ADP
taxlaw-2864	922	139	labor	labor	NOUN
taxlaw-2864	922	140	masquerading	masquerade	VERB
taxlaw-2864	922	141	as	as	ADP
taxlaw-2864	922	142	a	a	DET
taxlaw-2864	922	143	retirementfunding	retirementfunde	VERB
taxlaw-2864	922	144	mechanism	mechanism	NOUN
taxlaw-2864	922	145	.	.	PUNCT
taxlaw-2864	923	1	one	one	NUM
taxlaw-2864	923	2	alternative	alternative	NOUN
taxlaw-2864	923	3	to	to	ADP
taxlaw-2864	923	4	social	social	ADJ
taxlaw-2864	923	5	security	security	NOUN
taxlaw-2864	923	6	is	be	AUX
taxlaw-2864	923	7	to	to	PART
taxlaw-2864	923	8	replace	replace	VERB
taxlaw-2864	923	9	it	it	PRON
taxlaw-2864	923	10	with	with	ADP
taxlaw-2864	923	11	a	a	DET
taxlaw-2864	923	12	guaranteed	guarantee	VERB
taxlaw-2864	923	13	,	,	PUNCT
taxlaw-2864	923	14	or	or	CCONJ
taxlaw-2864	923	15	“	"	PUNCT
taxlaw-2864	923	16	universal	universal	ADJ
taxlaw-2864	923	17	basic	basic	ADJ
taxlaw-2864	923	18	242	242	NUM
taxlaw-2864	923	19	see	see	NOUN
taxlaw-2864	923	20	infra	infra	NOUN
taxlaw-2864	923	21	note	note	VERB
taxlaw-2864	923	22	247and	247and	NUM
taxlaw-2864	923	23	accompanying	accompany	VERB
taxlaw-2864	923	24	text	text	NOUN
taxlaw-2864	923	25	.	.	PUNCT
taxlaw-2864	924	1	243	243	NUM
taxlaw-2864	924	2	see	see	VERB
taxlaw-2864	924	3	mazur	mazur	PROPN
taxlaw-2864	924	4	,	,	PUNCT
taxlaw-2864	924	5	supra	supra	PROPN
taxlaw-2864	924	6	note	note	PROPN
taxlaw-2864	924	7	132	132	NUM
taxlaw-2864	924	8	,	,	PUNCT
taxlaw-2864	924	9	at	at	ADP
taxlaw-2864	924	10	27	27	NUM
taxlaw-2864	924	11	-	-	SYM
taxlaw-2864	924	12	28	28	NUM
taxlaw-2864	924	13	(	(	PUNCT
taxlaw-2864	924	14	discussing	discuss	VERB
taxlaw-2864	924	15	funding	fund	VERB
taxlaw-2864	924	16	retirement	retirement	NOUN
taxlaw-2864	924	17	insurance	insurance	NOUN
taxlaw-2864	924	18	with	with	ADP
taxlaw-2864	924	19	less	less	ADJ
taxlaw-2864	924	20	“	"	PUNCT
taxlaw-2864	924	21	labor	labor	NOUN
taxlaw-2864	924	22	-	-	PUNCT
taxlaw-2864	924	23	focused	focused	ADJ
taxlaw-2864	924	24	”	"	PUNCT
taxlaw-2864	924	25	taxes	taxis	NOUN
taxlaw-2864	924	26	)	)	PUNCT
taxlaw-2864	924	27	.	.	PUNCT
taxlaw-2864	925	1	244	244	NUM
taxlaw-2864	925	2	floyd	floyd	PROPN
taxlaw-2864	925	3	norris	norris	PROPN
taxlaw-2864	925	4	,	,	PUNCT
taxlaw-2864	925	5	is	be	AUX
taxlaw-2864	925	6	it	it	PRON
taxlaw-2864	925	7	really	really	ADV
taxlaw-2864	925	8	a	a	DET
taxlaw-2864	925	9	pension	pension	NOUN
taxlaw-2864	925	10	?	?	PUNCT
taxlaw-2864	926	1	it	it	PRON
taxlaw-2864	926	2	’s	’	VERB
taxlaw-2864	926	3	a	a	DET
taxlaw-2864	926	4	problem	problem	NOUN
taxlaw-2864	926	5	,	,	PUNCT
taxlaw-2864	926	6	n.y	n.y	PROPN
taxlaw-2864	926	7	.	.	PROPN
taxlaw-2864	926	8	times	times	PROPN
taxlaw-2864	926	9	(	(	PUNCT
taxlaw-2864	926	10	nov	nov	PROPN
taxlaw-2864	926	11	.	.	PROPN
taxlaw-2864	926	12	4	4	NUM
taxlaw-2864	926	13	,	,	PUNCT
taxlaw-2864	926	14	2010	2010	NUM
taxlaw-2864	926	15	)	)	PUNCT
taxlaw-2864	926	16	,	,	PUNCT
taxlaw-2864	926	17	http://www.nytimes.com/2010/11/05/business/05norris.html	http://www.nytimes.com/2010/11/05/business/05norris.html	PROPN
taxlaw-2864	926	18	(	(	PUNCT
taxlaw-2864	926	19	“	"	PUNCT
taxlaw-2864	926	20	if	if	SCONJ
taxlaw-2864	926	21	you	you	PRON
taxlaw-2864	926	22	look	look	VERB
taxlaw-2864	926	23	at	at	ADP
taxlaw-2864	926	24	social	social	ADJ
taxlaw-2864	926	25	security	security	NOUN
taxlaw-2864	926	26	as	as	ADP
taxlaw-2864	926	27	a	a	DET
taxlaw-2864	926	28	pension	pension	NOUN
taxlaw-2864	926	29	plan	plan	NOUN
taxlaw-2864	926	30	,	,	PUNCT
taxlaw-2864	926	31	that	that	DET
taxlaw-2864	926	32	result	result	NOUN
taxlaw-2864	926	33	seems	seem	VERB
taxlaw-2864	926	34	not	not	PART
taxlaw-2864	926	35	only	only	ADV
taxlaw-2864	926	36	fair	fair	ADJ
taxlaw-2864	926	37	,	,	PUNCT
taxlaw-2864	926	38	but	but	CCONJ
taxlaw-2864	926	39	required	require	VERB
taxlaw-2864	926	40	.	.	PUNCT
taxlaw-2864	927	1	if	if	SCONJ
taxlaw-2864	927	2	you	you	PRON
taxlaw-2864	927	3	contribute	contribute	VERB
taxlaw-2864	927	4	more	more	ADJ
taxlaw-2864	927	5	to	to	ADP
taxlaw-2864	927	6	a	a	DET
taxlaw-2864	927	7	normal	normal	ADJ
taxlaw-2864	927	8	pension	pension	NOUN
taxlaw-2864	927	9	plan	plan	NOUN
taxlaw-2864	927	10	,	,	PUNCT
taxlaw-2864	927	11	you	you	PRON
taxlaw-2864	927	12	expect	expect	VERB
taxlaw-2864	927	13	to	to	PART
taxlaw-2864	927	14	get	get	VERB
taxlaw-2864	927	15	higher	high	ADJ
taxlaw-2864	927	16	benefits	benefit	NOUN
taxlaw-2864	927	17	.	.	PUNCT
taxlaw-2864	928	1	why	why	SCONJ
taxlaw-2864	928	2	else	else	ADV
taxlaw-2864	928	3	would	would	AUX
taxlaw-2864	928	4	you	you	PRON
taxlaw-2864	928	5	contribute	contribute	VERB
taxlaw-2864	928	6	?	?	PUNCT
taxlaw-2864	929	1	and	and	CCONJ
taxlaw-2864	929	2	social	social	ADJ
taxlaw-2864	929	3	security	security	NOUN
taxlaw-2864	929	4	taxes	taxis	NOUN
taxlaw-2864	929	5	are	be	AUX
taxlaw-2864	929	6	often	often	ADV
taxlaw-2864	929	7	called	call	VERB
taxlaw-2864	929	8	contributions	contribution	NOUN
taxlaw-2864	929	9	.	.	PUNCT
taxlaw-2864	929	10	”	"	PUNCT
taxlaw-2864	929	11	)	)	PUNCT
taxlaw-2864	929	12	;	;	PUNCT
taxlaw-2864	929	13	alan	alan	PROPN
taxlaw-2864	929	14	l.	l.	PROPN
taxlaw-2864	929	15	gustman	gustman	PROPN
taxlaw-2864	929	16	,	,	PUNCT
taxlaw-2864	929	17	thomas	thomas	PROPN
taxlaw-2864	929	18	steinmeier	steinmeier	PROPN
taxlaw-2864	929	19	&	&	CCONJ
taxlaw-2864	929	20	nahid	nahid	PROPN
taxlaw-2864	929	21	tabatabai	tabatabai	PROPN
taxlaw-2864	929	22	,	,	PUNCT
taxlaw-2864	929	23	the	the	DET
taxlaw-2864	929	24	growth	growth	NOUN
taxlaw-2864	929	25	in	in	ADP
taxlaw-2864	929	26	social	social	ADJ
taxlaw-2864	929	27	security	security	NOUN
taxlaw-2864	929	28	benefits	benefit	NOUN
taxlaw-2864	929	29	among	among	ADP
taxlaw-2864	929	30	the	the	DET
taxlaw-2864	929	31	retirement	retirement	NOUN
taxlaw-2864	929	32	age	age	NOUN
taxlaw-2864	929	33	population	population	NOUN
taxlaw-2864	929	34	from	from	ADP
taxlaw-2864	929	35	increases	increase	NOUN
taxlaw-2864	929	36	in	in	ADP
taxlaw-2864	929	37	the	the	DET
taxlaw-2864	929	38	cap	cap	NOUN
taxlaw-2864	929	39	on	on	ADP
taxlaw-2864	929	40	covered	covered	ADJ
taxlaw-2864	929	41	earnings	earning	NOUN
taxlaw-2864	929	42	1	1	NUM
taxlaw-2864	929	43	(	(	PUNCT
taxlaw-2864	929	44	nat’l	nat’l	NUM
taxlaw-2864	929	45	bureau	bureau	PROPN
taxlaw-2864	929	46	of	of	ADP
taxlaw-2864	929	47	econ	econ	PROPN
taxlaw-2864	929	48	.	.	PUNCT
taxlaw-2864	930	1	research	research	PROPN
taxlaw-2864	930	2	,	,	PUNCT
taxlaw-2864	930	3	working	work	VERB
taxlaw-2864	930	4	paper	paper	NOUN
taxlaw-2864	930	5	no	no	NOUN
taxlaw-2864	930	6	.	.	PROPN
taxlaw-2864	930	7	16501	16501	NUM
taxlaw-2864	930	8	,	,	PUNCT
taxlaw-2864	930	9	2010	2010	NUM
taxlaw-2864	930	10	)	)	PUNCT
taxlaw-2864	930	11	,	,	PUNCT
taxlaw-2864	930	12	http://www.nber.org/papers/w16501.pdf	http://www.nber.org/papers/w16501.pdf	X
taxlaw-2864	931	1	[	[	X
taxlaw-2864	931	2	https://perma.cc/64sx-plxa	https://perma.cc/64sx-plxa	X
taxlaw-2864	931	3	]	]	X
taxlaw-2864	931	4	(	(	PUNCT
taxlaw-2864	931	5	“	"	PUNCT
taxlaw-2864	931	6	in	in	ADP
taxlaw-2864	931	7	addition	addition	NOUN
taxlaw-2864	931	8	,	,	PUNCT
taxlaw-2864	931	9	as	as	SCONJ
taxlaw-2864	931	10	opposed	oppose	VERB
taxlaw-2864	931	11	to	to	ADP
taxlaw-2864	931	12	an	an	DET
taxlaw-2864	931	13	increase	increase	NOUN
taxlaw-2864	931	14	in	in	ADP
taxlaw-2864	931	15	the	the	DET
taxlaw-2864	931	16	payroll	payroll	NOUN
taxlaw-2864	931	17	tax	tax	NOUN
taxlaw-2864	931	18	rate	rate	NOUN
taxlaw-2864	931	19	,	,	PUNCT
taxlaw-2864	931	20	raising	raise	VERB
taxlaw-2864	931	21	the	the	DET
taxlaw-2864	931	22	tax	tax	NOUN
taxlaw-2864	931	23	ceiling	ceiling	NOUN
taxlaw-2864	931	24	creates	create	VERB
taxlaw-2864	931	25	a	a	DET
taxlaw-2864	931	26	leak	leak	NOUN
taxlaw-2864	931	27	in	in	ADP
taxlaw-2864	931	28	the	the	DET
taxlaw-2864	931	29	(	(	PUNCT
taxlaw-2864	931	30	future	future	ADJ
taxlaw-2864	931	31	)	)	PUNCT
taxlaw-2864	931	32	finances	finance	NOUN
taxlaw-2864	931	33	of	of	ADP
taxlaw-2864	931	34	the	the	DET
taxlaw-2864	931	35	system	system	NOUN
taxlaw-2864	931	36	in	in	ADP
taxlaw-2864	931	37	the	the	DET
taxlaw-2864	931	38	form	form	NOUN
taxlaw-2864	931	39	of	of	ADP
taxlaw-2864	931	40	an	an	DET
taxlaw-2864	931	41	increase	increase	NOUN
taxlaw-2864	931	42	in	in	ADP
taxlaw-2864	931	43	future	future	ADJ
taxlaw-2864	931	44	benefit	benefit	NOUN
taxlaw-2864	931	45	obligations	obligation	NOUN
taxlaw-2864	931	46	to	to	PART
taxlaw-2864	931	47	be	be	AUX
taxlaw-2864	931	48	paid	pay	VERB
taxlaw-2864	931	49	to	to	ADP
taxlaw-2864	931	50	those	those	PRON
taxlaw-2864	931	51	at	at	ADP
taxlaw-2864	931	52	the	the	DET
taxlaw-2864	931	53	top	top	NOUN
taxlaw-2864	931	54	of	of	ADP
taxlaw-2864	931	55	the	the	DET
taxlaw-2864	931	56	earnings	earning	NOUN
taxlaw-2864	931	57	distribution	distribution	NOUN
taxlaw-2864	931	58	.	.	PUNCT
taxlaw-2864	931	59	”	"	PUNCT
taxlaw-2864	931	60	)	)	PUNCT
taxlaw-2864	931	61	.	.	PUNCT
taxlaw-2864	932	1	245	245	NUM
taxlaw-2864	932	2	david	david	PROPN
taxlaw-2864	932	3	john	john	PROPN
taxlaw-2864	932	4	,	,	PUNCT
taxlaw-2864	932	5	misleading	mislead	VERB
taxlaw-2864	932	6	the	the	DET
taxlaw-2864	932	7	public	public	NOUN
taxlaw-2864	932	8	:	:	PUNCT
taxlaw-2864	932	9	how	how	SCONJ
taxlaw-2864	932	10	the	the	DET
taxlaw-2864	932	11	social	social	ADJ
taxlaw-2864	932	12	security	security	NOUN
taxlaw-2864	932	13	trust	trust	NOUN
taxlaw-2864	932	14	fund	fund	NOUN
taxlaw-2864	932	15	really	really	ADV
taxlaw-2864	932	16	works	work	VERB
taxlaw-2864	932	17	,	,	PUNCT
taxlaw-2864	932	18	heritage	heritage	NOUN
taxlaw-2864	932	19	found	find	VERB
taxlaw-2864	932	20	.	.	PUNCT
taxlaw-2864	933	1	(	(	PUNCT
taxlaw-2864	933	2	sept	sept	PROPN
taxlaw-2864	933	3	.	.	PROPN
taxlaw-2864	933	4	2	2	NUM
taxlaw-2864	933	5	,	,	PUNCT
taxlaw-2864	933	6	2004	2004	NUM
taxlaw-2864	933	7	)	)	PUNCT
taxlaw-2864	933	8	,	,	PUNCT
taxlaw-2864	933	9	http://www.heritage.org/social-security/report/misleading-the-public-how-the-social-security-trustfund-really-works	http://www.heritage.org/social-security/report/misleading-the-public-how-the-social-security-trustfund-really-work	VERB
taxlaw-2864	933	10	[	[	X
taxlaw-2864	933	11	https://perma.cc/8sk8-5fzn	https://perma.cc/8sk8-5fzn	X
taxlaw-2864	933	12	]	]	X
taxlaw-2864	933	13	(	(	PUNCT
taxlaw-2864	933	14	“	"	PUNCT
taxlaw-2864	933	15	there	there	PRON
taxlaw-2864	933	16	is	be	VERB
taxlaw-2864	933	17	no	no	DET
taxlaw-2864	933	18	cash	cash	NOUN
taxlaw-2864	933	19	in	in	ADP
taxlaw-2864	933	20	the	the	DET
taxlaw-2864	933	21	social	social	ADJ
taxlaw-2864	933	22	security	security	NOUN
taxlaw-2864	933	23	trust	trust	NOUN
taxlaw-2864	933	24	fund	fund	NOUN
taxlaw-2864	933	25	,	,	PUNCT
taxlaw-2864	933	26	and	and	CCONJ
taxlaw-2864	933	27	there	there	PRON
taxlaw-2864	933	28	never	never	ADV
taxlaw-2864	933	29	has	have	AUX
taxlaw-2864	933	30	been	be	AUX
taxlaw-2864	933	31	any	any	PRON
taxlaw-2864	933	32	.	.	PUNCT
taxlaw-2864	934	1	the	the	DET
taxlaw-2864	934	2	social	social	ADJ
taxlaw-2864	934	3	security	security	NOUN
taxlaw-2864	934	4	trust	trust	NOUN
taxlaw-2864	934	5	fund	fund	NOUN
taxlaw-2864	934	6	is	be	AUX
taxlaw-2864	934	7	merely	merely	ADV
taxlaw-2864	934	8	an	an	DET
taxlaw-2864	934	9	accounting	accounting	NOUN
taxlaw-2864	934	10	device	device	NOUN
taxlaw-2864	934	11	.	.	PUNCT
taxlaw-2864	934	12	.	.	PUNCT
taxlaw-2864	934	13	.	.	PUNCT
taxlaw-2864	934	14	.	.	PUNCT
taxlaw-2864	934	15	”	"	PUNCT
taxlaw-2864	934	16	)	)	PUNCT
taxlaw-2864	934	17	.	.	PUNCT
taxlaw-2864	935	1	246	246	NUM
taxlaw-2864	935	2	see	see	VERB
taxlaw-2864	935	3	,	,	PUNCT
taxlaw-2864	935	4	e.g.	e.g.	ADV
taxlaw-2864	935	5	,	,	PUNCT
taxlaw-2864	935	6	c.	c.	PROPN
taxlaw-2864	935	7	eugene	eugene	PROPN
taxlaw-2864	935	8	steuerle	steuerle	PROPN
taxlaw-2864	935	9	,	,	PUNCT
taxlaw-2864	935	10	karen	karen	PROPN
taxlaw-2864	935	11	e.	e.	PROPN
taxlaw-2864	935	12	smith	smith	PROPN
taxlaw-2864	935	13	&	&	CCONJ
taxlaw-2864	935	14	caleb	caleb	PROPN
taxlaw-2864	935	15	quakenbush	quakenbush	PROPN
taxlaw-2864	935	16	,	,	PUNCT
taxlaw-2864	935	17	has	have	VERB
taxlaw-2864	935	18	social	social	ADJ
taxlaw-2864	935	19	security	security	NOUN
taxlaw-2864	935	20	redistributed	redistribute	VERB
taxlaw-2864	935	21	to	to	ADP
taxlaw-2864	935	22	whites	white	NOUN
taxlaw-2864	935	23	from	from	ADP
taxlaw-2864	935	24	people	people	NOUN
taxlaw-2864	935	25	of	of	ADP
taxlaw-2864	935	26	color	color	NOUN
taxlaw-2864	935	27	,	,	PUNCT
taxlaw-2864	935	28	urban	urban	ADJ
taxlaw-2864	935	29	inst	inst	NOUN
taxlaw-2864	935	30	.	.	PROPN
taxlaw-2864	935	31	1	1	NUM
taxlaw-2864	935	32	(	(	PUNCT
taxlaw-2864	935	33	2012	2012	NUM
taxlaw-2864	935	34	)	)	PUNCT
taxlaw-2864	935	35	,	,	PUNCT
taxlaw-2864	935	36	http://www.urban.org/sites/default/files/alfresco/publicationpdfs/412943-has-social-security-redistributed-to-whites-from-people-of-color-.pdf	http://www.urban.org/sites/default/files/alfresco/publicationpdfs/412943-has-social-security-redistributed-to-whites-from-people-of-color-.pdf	X
taxlaw-2864	936	1	[	[	X
taxlaw-2864	936	2	https://perma.cc/u7yr3g3y	https://perma.cc/u7yr3g3y	X
taxlaw-2864	936	3	]	]	X
taxlaw-2864	936	4	(	(	PUNCT
taxlaw-2864	936	5	“	"	PUNCT
taxlaw-2864	936	6	when	when	SCONJ
taxlaw-2864	936	7	considered	consider	VERB
taxlaw-2864	936	8	across	across	ADP
taxlaw-2864	936	9	many	many	ADJ
taxlaw-2864	936	10	decades	decade	NOUN
taxlaw-2864	936	11	—	—	PUNCT
taxlaw-2864	936	12	historically	historically	ADV
taxlaw-2864	936	13	,	,	PUNCT
taxlaw-2864	936	14	currently	currently	ADV
taxlaw-2864	936	15	,	,	PUNCT
taxlaw-2864	936	16	and	and	CCONJ
taxlaw-2864	936	17	in	in	ADP
taxlaw-2864	936	18	the	the	DET
taxlaw-2864	936	19	near	near	ADJ
taxlaw-2864	936	20	future	future	NOUN
taxlaw-2864	936	21	—	—	PUNCT
taxlaw-2864	936	22	social	social	ADJ
taxlaw-2864	936	23	security	security	NOUN
taxlaw-2864	936	24	redistributes	redistribute	NOUN
taxlaw-2864	936	25	from	from	ADP
taxlaw-2864	936	26	people	people	NOUN
taxlaw-2864	936	27	of	of	ADP
taxlaw-2864	936	28	color	color	NOUN
taxlaw-2864	936	29	to	to	ADP
taxlaw-2864	936	30	whites	white	NOUN
taxlaw-2864	936	31	.	.	PUNCT
taxlaw-2864	936	32	”	"	PUNCT
taxlaw-2864	936	33	)	)	PUNCT
taxlaw-2864	936	34	.	.	PUNCT
taxlaw-2864	937	1	247	247	NUM
taxlaw-2864	937	2	see	see	NOUN
taxlaw-2864	937	3	,	,	PUNCT
taxlaw-2864	937	4	e.g.	e.g.	ADV
taxlaw-2864	937	5	,	,	PUNCT
taxlaw-2864	937	6	robert	robert	PROPN
taxlaw-2864	937	7	pear	pear	PROPN
taxlaw-2864	937	8	,	,	PUNCT
taxlaw-2864	937	9	social	social	ADJ
taxlaw-2864	937	10	security	security	NOUN
taxlaw-2864	937	11	’s	’s	PART
taxlaw-2864	937	12	financial	financial	ADJ
taxlaw-2864	937	13	health	health	NOUN
taxlaw-2864	937	14	worsens	worsen	NOUN
taxlaw-2864	937	15	,	,	PUNCT
taxlaw-2864	937	16	n.y	n.y	PROPN
taxlaw-2864	937	17	.	.	PROPN
taxlaw-2864	937	18	times	times	PROPN
taxlaw-2864	937	19	(	(	PUNCT
taxlaw-2864	937	20	april	april	PROPN
taxlaw-2864	937	21	23	23	NUM
taxlaw-2864	937	22	,	,	PUNCT
taxlaw-2864	937	23	2012	2012	NUM
taxlaw-2864	937	24	)	)	PUNCT
taxlaw-2864	937	25	,	,	PUNCT
taxlaw-2864	937	26	http://www.nytimes.com/2012/04/24/us/politics/financial-outlook-dims-for-social-security.html	http://www.nytimes.com/2012/04/24/us/politics/financial-outlook-dims-for-social-security.html	INTJ
taxlaw-2864	937	27	(	(	PUNCT
taxlaw-2864	937	28	“	"	PUNCT
taxlaw-2864	937	29	the	the	DET
taxlaw-2864	937	30	social	social	ADJ
taxlaw-2864	937	31	security	security	NOUN
taxlaw-2864	937	32	trust	trust	NOUN
taxlaw-2864	937	33	fund	fund	NOUN
taxlaw-2864	937	34	will	will	AUX
taxlaw-2864	937	35	be	be	AUX
taxlaw-2864	937	36	exhausted	exhaust	VERB
taxlaw-2864	937	37	in	in	ADP
taxlaw-2864	937	38	2033	2033	NUM
taxlaw-2864	937	39	,	,	PUNCT
taxlaw-2864	937	40	three	three	NUM
taxlaw-2864	937	41	years	year	NOUN
taxlaw-2864	937	42	sooner	soon	ADV
taxlaw-2864	937	43	than	than	SCONJ
taxlaw-2864	937	44	projected	project	VERB
taxlaw-2864	937	45	last	last	ADJ
taxlaw-2864	937	46	year	year	NOUN
taxlaw-2864	937	47	,	,	PUNCT
taxlaw-2864	937	48	the	the	DET
taxlaw-2864	937	49	administration	administration	NOUN
taxlaw-2864	937	50	said	say	VERB
taxlaw-2864	937	51	.	.	PUNCT
taxlaw-2864	938	1	and	and	CCONJ
taxlaw-2864	938	2	medicare	medicare	PROPN
taxlaw-2864	938	3	’s	’s	PART
taxlaw-2864	938	4	hospital	hospital	PROPN
taxlaw-2864	938	5	insurance	insurance	PROPN
taxlaw-2864	938	6	trust	trust	NOUN
taxlaw-2864	938	7	fund	fund	NOUN
taxlaw-2864	938	8	will	will	AUX
taxlaw-2864	938	9	be	be	AUX
taxlaw-2864	938	10	depleted	deplete	VERB
taxlaw-2864	938	11	in	in	ADP
taxlaw-2864	938	12	2024	2024	NUM
taxlaw-2864	938	13	,	,	PUNCT
taxlaw-2864	938	14	the	the	DET
taxlaw-2864	938	15	same	same	ADJ
taxlaw-2864	938	16	as	as	ADP
taxlaw-2864	938	17	last	last	ADJ
taxlaw-2864	938	18	year	year	NOUN
taxlaw-2864	938	19	’s	’s	PART
taxlaw-2864	938	20	estimate	estimate	NOUN
taxlaw-2864	938	21	,	,	PUNCT
taxlaw-2864	938	22	it	it	PRON
taxlaw-2864	938	23	said	say	VERB
taxlaw-2864	938	24	.	.	PUNCT
taxlaw-2864	938	25	”	"	PUNCT
taxlaw-2864	938	26	)	)	PUNCT
taxlaw-2864	938	27	.	.	PUNCT
taxlaw-2864	939	1	http://www.heritage.org/social-security/report/misleading-the-public-how-the-social-security-trust-fund-really-works	http://www.heritage.org/social-security/report/misleading-the-public-how-the-social-security-trust-fund-really-work	NOUN
taxlaw-2864	939	2	http://www.heritage.org/social-security/report/misleading-the-public-how-the-social-security-trust-fund-really-works	http://www.heritage.org/social-security/report/misleading-the-public-how-the-social-security-trust-fund-really-work	VERB
taxlaw-2864	939	3	http://www.urban.org/sites/default/files/alfresco/publication-pdfs/412943-has-social-security-redistributed-to-whites-from-people-of-color-.pdf	http://www.urban.org/sites/default/files/alfresco/publication-pdfs/412943-has-social-security-redistributed-to-whites-from-people-of-color-.pdf	PROPN
taxlaw-2864	939	4	http://www.urban.org/sites/default/files/alfresco/publication-pdfs/412943-has-social-security-redistributed-to-whites-from-people-of-color-.pdf	http://www.urban.org/sites/default/files/alfresco/publication-pdfs/412943-has-social-security-redistributed-to-whites-from-people-of-color-.pdf	PROPN
taxlaw-2864	939	5	http://www.nytimes.com/2012/04/24/us/politics/financial-outlook-dims-for-social-security.html	http://www.nytimes.com/2012/04/24/us/politics/financial-outlook-dims-for-social-security.html	ADP
taxlaw-2864	939	6	42	42	NUM
taxlaw-2864	940	1	[	[	X
taxlaw-2864	940	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	940	3	columbia	columbia	PROPN
taxlaw-2864	940	4	journal	journal	PROPN
taxlaw-2864	940	5	of	of	ADP
taxlaw-2864	940	6	tax	tax	NOUN
taxlaw-2864	940	7	law	law	NOUN
taxlaw-2864	940	8	income	income	NOUN
taxlaw-2864	940	9	”	"	PUNCT
taxlaw-2864	940	10	(	(	PUNCT
taxlaw-2864	940	11	ubi	ubi	PROPN
taxlaw-2864	940	12	)	)	PUNCT
taxlaw-2864	940	13	,	,	PUNCT
taxlaw-2864	940	14	payment.248	payment.248	VERB
taxlaw-2864	940	15	the	the	DET
taxlaw-2864	940	16	central	central	ADJ
taxlaw-2864	940	17	premise	premise	NOUN
taxlaw-2864	940	18	of	of	ADP
taxlaw-2864	940	19	the	the	DET
taxlaw-2864	940	20	ubi	ubi	ADJ
taxlaw-2864	940	21	proposal	proposal	NOUN
taxlaw-2864	940	22	is	be	AUX
taxlaw-2864	940	23	to	to	PART
taxlaw-2864	940	24	replace	replace	VERB
taxlaw-2864	940	25	all	all	DET
taxlaw-2864	940	26	government	government	NOUN
taxlaw-2864	940	27	transfer	transfer	NOUN
taxlaw-2864	940	28	payments	payment	NOUN
taxlaw-2864	940	29	—	—	PUNCT
taxlaw-2864	940	30	social	social	ADJ
taxlaw-2864	940	31	security	security	NOUN
taxlaw-2864	940	32	,	,	PUNCT
taxlaw-2864	940	33	medicaid	medicaid	PROPN
taxlaw-2864	940	34	,	,	PUNCT
taxlaw-2864	940	35	earned	earn	VERB
taxlaw-2864	940	36	income	income	NOUN
taxlaw-2864	940	37	tax	tax	NOUN
taxlaw-2864	940	38	credits	credit	NOUN
taxlaw-2864	940	39	,	,	PUNCT
taxlaw-2864	940	40	food	food	NOUN
taxlaw-2864	940	41	stamps	stamp	NOUN
taxlaw-2864	940	42	,	,	PUNCT
taxlaw-2864	940	43	etc.—with	etc.—with	NOUN
taxlaw-2864	940	44	one	one	NUM
taxlaw-2864	940	45	lump	lump	NOUN
taxlaw-2864	940	46	sum	sum	NOUN
taxlaw-2864	940	47	payment	payment	NOUN
taxlaw-2864	940	48	for	for	ADP
taxlaw-2864	940	49	each	each	DET
taxlaw-2864	940	50	individual.249	individual.249	PROPN
taxlaw-2864	940	51	charles	charles	PROPN
taxlaw-2864	940	52	murray	murray	PROPN
taxlaw-2864	940	53	,	,	PUNCT
taxlaw-2864	940	54	for	for	ADP
taxlaw-2864	940	55	example	example	NOUN
taxlaw-2864	940	56	,	,	PUNCT
taxlaw-2864	940	57	proposes	propose	VERB
taxlaw-2864	940	58	an	an	DET
taxlaw-2864	940	59	annual	annual	ADJ
taxlaw-2864	940	60	payment	payment	NOUN
taxlaw-2864	940	61	of	of	ADP
taxlaw-2864	940	62	$	$	SYM
taxlaw-2864	940	63	10,000	10,000	NUM
taxlaw-2864	940	64	(	(	PUNCT
taxlaw-2864	940	65	paid	pay	VERB
taxlaw-2864	940	66	in	in	ADP
taxlaw-2864	940	67	monthly	monthly	ADJ
taxlaw-2864	940	68	installments	installment	NOUN
taxlaw-2864	940	69	)	)	PUNCT
taxlaw-2864	940	70	,	,	PUNCT
taxlaw-2864	940	71	with	with	ADP
taxlaw-2864	940	72	an	an	DET
taxlaw-2864	940	73	additional	additional	ADJ
taxlaw-2864	940	74	$	$	SYM
taxlaw-2864	940	75	3,000	3,000	NUM
taxlaw-2864	940	76	that	that	PRON
taxlaw-2864	940	77	must	must	AUX
taxlaw-2864	940	78	be	be	AUX
taxlaw-2864	940	79	used	use	VERB
taxlaw-2864	940	80	to	to	PART
taxlaw-2864	940	81	purchase	purchase	VERB
taxlaw-2864	940	82	health	health	NOUN
taxlaw-2864	940	83	insurance.250	insurance.250	PROPN
taxlaw-2864	940	84	regardless	regardless	ADV
taxlaw-2864	940	85	of	of	ADP
taxlaw-2864	940	86	the	the	DET
taxlaw-2864	940	87	amount	amount	NOUN
taxlaw-2864	940	88	,	,	PUNCT
taxlaw-2864	940	89	a	a	DET
taxlaw-2864	940	90	key	key	ADJ
taxlaw-2864	940	91	aspect	aspect	NOUN
taxlaw-2864	940	92	of	of	ADP
taxlaw-2864	940	93	a	a	DET
taxlaw-2864	940	94	ubi	ubi	ADJ
taxlaw-2864	940	95	or	or	CCONJ
taxlaw-2864	940	96	other	other	ADJ
taxlaw-2864	940	97	guaranteed	guarantee	VERB
taxlaw-2864	940	98	income	income	NOUN
taxlaw-2864	940	99	payment	payment	NOUN
taxlaw-2864	940	100	is	be	AUX
taxlaw-2864	940	101	that	that	SCONJ
taxlaw-2864	940	102	it	it	PRON
taxlaw-2864	940	103	would	would	AUX
taxlaw-2864	940	104	not	not	PART
taxlaw-2864	940	105	be	be	AUX
taxlaw-2864	940	106	tied	tie	VERB
taxlaw-2864	940	107	to	to	ADP
taxlaw-2864	940	108	work	work	NOUN
taxlaw-2864	940	109	:	:	PUNCT
taxlaw-2864	940	110	every	every	DET
taxlaw-2864	940	111	taxpayer	taxpayer	NOUN
taxlaw-2864	940	112	would	would	AUX
taxlaw-2864	940	113	automatically	automatically	ADV
taxlaw-2864	940	114	be	be	AUX
taxlaw-2864	940	115	entitled	entitle	VERB
taxlaw-2864	940	116	to	to	ADP
taxlaw-2864	940	117	some	some	DET
taxlaw-2864	940	118	minimum	minimum	ADJ
taxlaw-2864	940	119	transfer	transfer	NOUN
taxlaw-2864	940	120	payment	payment	NOUN
taxlaw-2864	940	121	regardless	regardless	ADV
taxlaw-2864	940	122	of	of	ADP
taxlaw-2864	940	123	employment	employment	NOUN
taxlaw-2864	940	124	status	status	NOUN
taxlaw-2864	940	125	or	or	CCONJ
taxlaw-2864	940	126	earnings	earning	NOUN
taxlaw-2864	940	127	.	.	PUNCT
taxlaw-2864	941	1	that	that	DET
taxlaw-2864	941	2	payment	payment	NOUN
taxlaw-2864	941	3	,	,	PUNCT
taxlaw-2864	941	4	however	however	ADV
taxlaw-2864	941	5	,	,	PUNCT
taxlaw-2864	941	6	would	would	AUX
taxlaw-2864	941	7	be	be	AUX
taxlaw-2864	941	8	the	the	DET
taxlaw-2864	941	9	government	government	NOUN
taxlaw-2864	941	10	’s	’s	PART
taxlaw-2864	941	11	sole	sole	ADJ
taxlaw-2864	941	12	contribution	contribution	NOUN
taxlaw-2864	941	13	toward	toward	ADP
taxlaw-2864	941	14	funding	funding	NOUN
taxlaw-2864	941	15	of	of	ADP
taxlaw-2864	941	16	retirement	retirement	NOUN
taxlaw-2864	941	17	and	and	CCONJ
taxlaw-2864	941	18	other	other	ADJ
taxlaw-2864	941	19	social	social	ADJ
taxlaw-2864	941	20	needs.251	needs.251	PROPN
taxlaw-2864	941	21	while	while	SCONJ
taxlaw-2864	941	22	the	the	DET
taxlaw-2864	941	23	idea	idea	NOUN
taxlaw-2864	941	24	is	be	AUX
taxlaw-2864	941	25	not	not	PART
taxlaw-2864	941	26	new	new	ADJ
taxlaw-2864	941	27	,	,	PUNCT
taxlaw-2864	941	28	the	the	DET
taxlaw-2864	941	29	ubi	ubi	NOUN
taxlaw-2864	941	30	has	have	AUX
taxlaw-2864	941	31	been	be	AUX
taxlaw-2864	941	32	gaining	gain	VERB
taxlaw-2864	941	33	more	more	ADJ
taxlaw-2864	941	34	traction	traction	NOUN
taxlaw-2864	941	35	in	in	ADP
taxlaw-2864	941	36	recent	recent	ADJ
taxlaw-2864	941	37	years	year	NOUN
taxlaw-2864	941	38	,	,	PUNCT
taxlaw-2864	941	39	with	with	ADP
taxlaw-2864	941	40	several	several	ADJ
taxlaw-2864	941	41	cities	city	NOUN
taxlaw-2864	941	42	implementing	implement	VERB
taxlaw-2864	941	43	pilot	pilot	NOUN
taxlaw-2864	941	44	programs	program	NOUN
taxlaw-2864	941	45	both	both	CCONJ
taxlaw-2864	941	46	in	in	ADP
taxlaw-2864	941	47	the	the	DET
taxlaw-2864	941	48	united	united	PROPN
taxlaw-2864	941	49	states	states	PROPN
taxlaw-2864	941	50	and	and	CCONJ
taxlaw-2864	941	51	abroad.252	abroad.252	NOUN
taxlaw-2864	941	52	it	it	PRON
taxlaw-2864	941	53	is	be	AUX
taxlaw-2864	941	54	beyond	beyond	ADP
taxlaw-2864	941	55	the	the	DET
taxlaw-2864	941	56	scope	scope	NOUN
taxlaw-2864	941	57	of	of	ADP
taxlaw-2864	941	58	this	this	DET
taxlaw-2864	941	59	article	article	NOUN
taxlaw-2864	941	60	to	to	PART
taxlaw-2864	941	61	fully	fully	ADV
taxlaw-2864	941	62	explore	explore	VERB
taxlaw-2864	941	63	the	the	DET
taxlaw-2864	941	64	intricacies	intricacy	NOUN
taxlaw-2864	941	65	of	of	ADP
taxlaw-2864	941	66	current	current	ADJ
taxlaw-2864	941	67	proposals	proposal	NOUN
taxlaw-2864	941	68	for	for	ADP
taxlaw-2864	941	69	a	a	DET
taxlaw-2864	941	70	ubi	ubi	NOUN
taxlaw-2864	941	71	,	,	PUNCT
taxlaw-2864	941	72	but	but	CCONJ
taxlaw-2864	941	73	it	it	PRON
taxlaw-2864	941	74	is	be	AUX
taxlaw-2864	941	75	clear	clear	ADJ
taxlaw-2864	941	76	that	that	SCONJ
taxlaw-2864	941	77	policy	policy	NOUN
taxlaw-2864	941	78	makers	maker	NOUN
taxlaw-2864	941	79	should	should	AUX
taxlaw-2864	941	80	consider	consider	VERB
taxlaw-2864	941	81	a	a	DET
taxlaw-2864	941	82	radical	radical	ADJ
taxlaw-2864	941	83	restructuring	restructuring	NOUN
taxlaw-2864	941	84	of	of	ADP
taxlaw-2864	941	85	our	our	PRON
taxlaw-2864	941	86	current	current	ADJ
taxlaw-2864	941	87	mechanism	mechanism	NOUN
taxlaw-2864	941	88	for	for	ADP
taxlaw-2864	941	89	funding	fund	VERB
taxlaw-2864	941	90	retirement	retirement	NOUN
taxlaw-2864	941	91	,	,	PUNCT
taxlaw-2864	941	92	health	health	NOUN
taxlaw-2864	941	93	care	care	NOUN
taxlaw-2864	941	94	,	,	PUNCT
taxlaw-2864	941	95	and	and	CCONJ
taxlaw-2864	941	96	basic	basic	ADJ
taxlaw-2864	941	97	needs	need	NOUN
taxlaw-2864	941	98	for	for	ADP
taxlaw-2864	941	99	the	the	DET
taxlaw-2864	941	100	poor.253	poor.253	ADJ
taxlaw-2864	941	101	projections	projection	NOUN
taxlaw-2864	941	102	of	of	ADP
taxlaw-2864	941	103	the	the	DET
taxlaw-2864	941	104	future	future	ADJ
taxlaw-2864	941	105	funding	funding	NOUN
taxlaw-2864	941	106	of	of	ADP
taxlaw-2864	941	107	social	social	ADJ
taxlaw-2864	941	108	security	security	NOUN
taxlaw-2864	941	109	and	and	CCONJ
taxlaw-2864	941	110	medicare	medicare	PROPN
taxlaw-2864	941	111	are	be	AUX
taxlaw-2864	941	112	already	already	ADV
taxlaw-2864	941	113	grim,254	grim,254	NOUN
taxlaw-2864	941	114	and	and	CCONJ
taxlaw-2864	941	115	declining	decline	VERB
taxlaw-2864	941	116	payroll	payroll	NOUN
taxlaw-2864	941	117	tax	tax	NOUN
taxlaw-2864	941	118	revenues	revenue	NOUN
taxlaw-2864	941	119	associated	associate	VERB
taxlaw-2864	941	120	with	with	ADP
taxlaw-2864	941	121	diminishing	diminish	VERB
taxlaw-2864	941	122	labor	labor	NOUN
taxlaw-2864	941	123	income	income	NOUN
taxlaw-2864	941	124	will	will	AUX
taxlaw-2864	941	125	only	only	ADV
taxlaw-2864	941	126	exacerbate	exacerbate	VERB
taxlaw-2864	941	127	this	this	DET
taxlaw-2864	941	128	problem	problem	NOUN
taxlaw-2864	941	129	.	.	PUNCT
taxlaw-2864	942	1	a	a	DET
taxlaw-2864	942	2	ubi	ubi	NOUN
taxlaw-2864	942	3	,	,	PUNCT
taxlaw-2864	942	4	paired	pair	VERB
taxlaw-2864	942	5	with	with	ADP
taxlaw-2864	942	6	enhanced	enhanced	ADJ
taxlaw-2864	942	7	tax	tax	NOUN
taxlaw-2864	942	8	revenue	revenue	NOUN
taxlaw-2864	942	9	from	from	ADP
taxlaw-2864	942	10	higher	high	ADJ
taxlaw-2864	942	11	taxes	taxis	NOUN
taxlaw-2864	942	12	on	on	ADP
taxlaw-2864	942	13	capital	capital	NOUN
taxlaw-2864	942	14	,	,	PUNCT
taxlaw-2864	942	15	would	would	AUX
taxlaw-2864	942	16	provide	provide	VERB
taxlaw-2864	942	17	a	a	DET
taxlaw-2864	942	18	steady	steady	ADJ
taxlaw-2864	942	19	welfare	welfare	NOUN
taxlaw-2864	942	20	safety	safety	NOUN
taxlaw-2864	942	21	net	net	NOUN
taxlaw-2864	942	22	to	to	PART
taxlaw-2864	942	23	withstand	withstand	VERB
taxlaw-2864	942	24	radical	radical	ADJ
taxlaw-2864	942	25	shifts	shift	NOUN
taxlaw-2864	942	26	in	in	ADP
taxlaw-2864	942	27	employment	employment	NOUN
taxlaw-2864	942	28	brought	bring	VERB
taxlaw-2864	942	29	about	about	ADP
taxlaw-2864	942	30	by	by	ADP
taxlaw-2864	942	31	automation	automation	NOUN
taxlaw-2864	942	32	.	.	PUNCT
taxlaw-2864	943	1	b.	b.	PROPN
taxlaw-2864	943	2	implications	implication	NOUN
taxlaw-2864	943	3	associated	associate	VERB
taxlaw-2864	943	4	with	with	ADP
taxlaw-2864	943	5	proposed	propose	VERB
taxlaw-2864	943	6	tax	tax	NOUN
taxlaw-2864	943	7	reform	reform	NOUN
taxlaw-2864	943	8	tax	tax	NOUN
taxlaw-2864	943	9	reform	reform	NOUN
taxlaw-2864	943	10	measures	measure	NOUN
taxlaw-2864	943	11	touch	touch	VERB
taxlaw-2864	943	12	upon	upon	SCONJ
taxlaw-2864	943	13	many	many	ADJ
taxlaw-2864	943	14	aspects	aspect	NOUN
taxlaw-2864	943	15	of	of	ADP
taxlaw-2864	943	16	the	the	DET
taxlaw-2864	943	17	economy	economy	NOUN
taxlaw-2864	943	18	.	.	PUNCT
taxlaw-2864	944	1	and	and	CCONJ
taxlaw-2864	944	2	while	while	SCONJ
taxlaw-2864	944	3	their	their	PRON
taxlaw-2864	944	4	macroeffects	macroeffect	NOUN
taxlaw-2864	944	5	and	and	CCONJ
taxlaw-2864	944	6	micro	micro	NOUN
taxlaw-2864	944	7	-	-	NOUN
taxlaw-2864	944	8	effects	effect	NOUN
taxlaw-2864	944	9	are	be	AUX
taxlaw-2864	944	10	often	often	ADV
taxlaw-2864	944	11	difficult	difficult	ADJ
taxlaw-2864	944	12	to	to	PART
taxlaw-2864	944	13	predict	predict	VERB
taxlaw-2864	944	14	,	,	PUNCT
taxlaw-2864	944	15	there	there	PRON
taxlaw-2864	944	16	are	be	VERB
taxlaw-2864	944	17	some	some	DET
taxlaw-2864	944	18	repercussions	repercussion	NOUN
taxlaw-2864	944	19	that	that	PRON
taxlaw-2864	944	20	can	can	AUX
taxlaw-2864	944	21	be	be	AUX
taxlaw-2864	944	22	readily	readily	ADV
taxlaw-2864	944	23	anticipated.255	anticipated.255	VERB
taxlaw-2864	944	24	this	this	DET
taxlaw-2864	944	25	subsection	subsection	NOUN
taxlaw-2864	944	26	explores	explore	VERB
taxlaw-2864	944	27	the	the	DET
taxlaw-2864	944	28	anticipated	anticipate	VERB
taxlaw-2864	944	29	consequences	consequence	NOUN
taxlaw-2864	944	30	associated	associate	VERB
taxlaw-2864	944	31	with	with	ADP
taxlaw-2864	944	32	the	the	DET
taxlaw-2864	944	33	248	248	NUM
taxlaw-2864	944	34	see	see	NOUN
taxlaw-2864	944	35	,	,	PUNCT
taxlaw-2864	944	36	e.g.	e.g.	ADV
taxlaw-2864	944	37	,	,	PUNCT
taxlaw-2864	944	38	charles	charles	PROPN
taxlaw-2864	944	39	murray	murray	PROPN
taxlaw-2864	944	40	,	,	PUNCT
taxlaw-2864	944	41	in	in	ADP
taxlaw-2864	944	42	our	our	PRON
taxlaw-2864	944	43	hands	hand	NOUN
taxlaw-2864	944	44	:	:	PUNCT
taxlaw-2864	944	45	a	a	DET
taxlaw-2864	944	46	plan	plan	NOUN
taxlaw-2864	944	47	to	to	PART
taxlaw-2864	944	48	replace	replace	VERB
taxlaw-2864	944	49	the	the	DET
taxlaw-2864	944	50	welfare	welfare	NOUN
taxlaw-2864	944	51	state	state	NOUN
taxlaw-2864	944	52	(	(	PUNCT
taxlaw-2864	944	53	2016	2016	NUM
taxlaw-2864	944	54	)	)	PUNCT
taxlaw-2864	944	55	.	.	PUNCT
taxlaw-2864	945	1	249	249	NUM
taxlaw-2864	945	2	as	as	SCONJ
taxlaw-2864	945	3	professors	professor	NOUN
taxlaw-2864	945	4	miranda	miranda	PROPN
taxlaw-2864	945	5	perry	perry	PROPN
taxlaw-2864	945	6	fleischer	fleischer	PROPN
taxlaw-2864	945	7	and	and	CCONJ
taxlaw-2864	945	8	daniel	daniel	PROPN
taxlaw-2864	945	9	hemel	hemel	PROPN
taxlaw-2864	945	10	point	point	NOUN
taxlaw-2864	945	11	out	out	ADP
taxlaw-2864	945	12	,	,	PUNCT
taxlaw-2864	945	13	the	the	DET
taxlaw-2864	945	14	idea	idea	NOUN
taxlaw-2864	945	15	of	of	ADP
taxlaw-2864	945	16	a	a	DET
taxlaw-2864	945	17	guaranteed	guarantee	VERB
taxlaw-2864	945	18	income	income	NOUN
taxlaw-2864	945	19	payment	payment	NOUN
taxlaw-2864	945	20	can	can	AUX
taxlaw-2864	945	21	be	be	AUX
taxlaw-2864	945	22	traced	trace	VERB
taxlaw-2864	945	23	back	back	ADV
taxlaw-2864	945	24	at	at	ADV
taxlaw-2864	945	25	least	least	ADJ
taxlaw-2864	945	26	as	as	ADV
taxlaw-2864	945	27	far	far	ADV
taxlaw-2864	945	28	as	as	ADP
taxlaw-2864	945	29	the	the	DET
taxlaw-2864	945	30	late	late	ADJ
taxlaw-2864	945	31	eighteenth	eighteenth	ADJ
taxlaw-2864	945	32	century	century	NOUN
taxlaw-2864	945	33	and	and	CCONJ
taxlaw-2864	945	34	more	more	ADV
taxlaw-2864	945	35	recently	recently	ADV
taxlaw-2864	945	36	to	to	PART
taxlaw-2864	945	37	economist	economist	VERB
taxlaw-2864	945	38	milton	milton	PROPN
taxlaw-2864	945	39	friedman	friedman	PROPN
taxlaw-2864	945	40	in	in	ADP
taxlaw-2864	945	41	his	his	PRON
taxlaw-2864	945	42	proposal	proposal	NOUN
taxlaw-2864	945	43	for	for	ADP
taxlaw-2864	945	44	a	a	DET
taxlaw-2864	945	45	“	"	PUNCT
taxlaw-2864	945	46	negative	negative	ADJ
taxlaw-2864	945	47	income	income	NOUN
taxlaw-2864	945	48	tax	tax	NOUN
taxlaw-2864	945	49	.	.	PUNCT
taxlaw-2864	945	50	”	"	PUNCT
taxlaw-2864	946	1	see	see	VERB
taxlaw-2864	946	2	generally	generally	ADV
taxlaw-2864	946	3	miranda	miranda	PROPN
taxlaw-2864	946	4	perry	perry	PROPN
taxlaw-2864	946	5	fleischer	fleischer	PROPN
taxlaw-2864	946	6	&	&	CCONJ
taxlaw-2864	946	7	daniel	daniel	PROPN
taxlaw-2864	946	8	jacob	jacob	PROPN
taxlaw-2864	946	9	hemel	hemel	PROPN
taxlaw-2864	946	10	,	,	PUNCT
taxlaw-2864	946	11	atlas	atlas	PROPN
taxlaw-2864	946	12	nods	nod	VERB
taxlaw-2864	946	13	:	:	PUNCT
taxlaw-2864	946	14	the	the	DET
taxlaw-2864	946	15	libertarian	libertarian	ADJ
taxlaw-2864	946	16	case	case	NOUN
taxlaw-2864	946	17	for	for	ADP
taxlaw-2864	946	18	a	a	DET
taxlaw-2864	946	19	basic	basic	ADJ
taxlaw-2864	946	20	income	income	NOUN
taxlaw-2864	946	21	,	,	PUNCT
taxlaw-2864	946	22	wis	wis	PROPN
taxlaw-2864	946	23	.	.	PUNCT
taxlaw-2864	947	1	l.	l.	PROPN
taxlaw-2864	947	2	rev	rev	PROPN
taxlaw-2864	947	3	.	.	PROPN
taxlaw-2864	947	4	1189	1189	NUM
taxlaw-2864	947	5	(	(	PUNCT
taxlaw-2864	947	6	2017	2017	NUM
taxlaw-2864	947	7	)	)	PUNCT
taxlaw-2864	947	8	.	.	PUNCT
taxlaw-2864	948	1	250	250	NUM
taxlaw-2864	948	2	charles	charles	PROPN
taxlaw-2864	948	3	murray	murray	PROPN
taxlaw-2864	948	4	,	,	PUNCT
taxlaw-2864	948	5	a	a	DET
taxlaw-2864	948	6	guaranteed	guarantee	VERB
taxlaw-2864	948	7	income	income	NOUN
taxlaw-2864	948	8	for	for	ADP
taxlaw-2864	948	9	every	every	DET
taxlaw-2864	948	10	american	american	PROPN
taxlaw-2864	948	11	,	,	PUNCT
taxlaw-2864	948	12	wall	wall	PROPN
taxlaw-2864	948	13	st	st	PROPN
taxlaw-2864	948	14	.	.	PROPN
taxlaw-2864	948	15	j.	j.	PROPN
taxlaw-2864	948	16	,	,	PUNCT
taxlaw-2864	948	17	june	june	PROPN
taxlaw-2864	948	18	3	3	NUM
taxlaw-2864	948	19	,	,	PUNCT
taxlaw-2864	948	20	2016	2016	NUM
taxlaw-2864	948	21	,	,	PUNCT
taxlaw-2864	948	22	at	at	ADP
taxlaw-2864	948	23	c1	c1	PROPN
taxlaw-2864	948	24	.	.	PUNCT
taxlaw-2864	949	1	murray	murray	PROPN
taxlaw-2864	949	2	’s	’s	PART
taxlaw-2864	949	3	proposal	proposal	NOUN
taxlaw-2864	949	4	would	would	AUX
taxlaw-2864	949	5	guarantee	guarantee	VERB
taxlaw-2864	949	6	$	$	SYM
taxlaw-2864	949	7	10,000	10,000	NUM
taxlaw-2864	949	8	for	for	ADP
taxlaw-2864	949	9	adults	adult	NOUN
taxlaw-2864	949	10	earning	earn	VERB
taxlaw-2864	949	11	up	up	ADP
taxlaw-2864	949	12	to	to	PART
taxlaw-2864	949	13	$	$	SYM
taxlaw-2864	949	14	30,000	30,000	NUM
taxlaw-2864	949	15	,	,	PUNCT
taxlaw-2864	949	16	but	but	CCONJ
taxlaw-2864	949	17	the	the	DET
taxlaw-2864	949	18	amount	amount	NOUN
taxlaw-2864	949	19	would	would	AUX
taxlaw-2864	949	20	gradually	gradually	ADV
taxlaw-2864	949	21	phase	phase	VERB
taxlaw-2864	949	22	down	down	ADP
taxlaw-2864	949	23	(	(	PUNCT
taxlaw-2864	949	24	through	through	ADP
taxlaw-2864	949	25	a	a	DET
taxlaw-2864	949	26	surtax	surtax	NOUN
taxlaw-2864	949	27	)	)	PUNCT
taxlaw-2864	949	28	to	to	ADP
taxlaw-2864	949	29	$	$	SYM
taxlaw-2864	949	30	6,500	6,500	NUM
taxlaw-2864	949	31	for	for	ADP
taxlaw-2864	949	32	those	those	PRON
taxlaw-2864	949	33	earning	earn	VERB
taxlaw-2864	949	34	$	$	SYM
taxlaw-2864	949	35	60,000	60,000	NUM
taxlaw-2864	949	36	of	of	ADP
taxlaw-2864	949	37	earned	earn	VERB
taxlaw-2864	949	38	income	income	NOUN
taxlaw-2864	949	39	or	or	CCONJ
taxlaw-2864	949	40	more	more	ADJ
taxlaw-2864	949	41	.	.	PUNCT
taxlaw-2864	950	1	251	251	NUM
taxlaw-2864	950	2	there	there	PRON
taxlaw-2864	950	3	are	be	VERB
taxlaw-2864	950	4	advantages	advantage	NOUN
taxlaw-2864	950	5	and	and	CCONJ
taxlaw-2864	950	6	disadvantages	disadvantage	NOUN
taxlaw-2864	950	7	associated	associate	VERB
taxlaw-2864	950	8	with	with	ADP
taxlaw-2864	950	9	the	the	DET
taxlaw-2864	950	10	ubi	ubi	ADJ
taxlaw-2864	950	11	proposal	proposal	NOUN
taxlaw-2864	950	12	.	.	PUNCT
taxlaw-2864	951	1	on	on	ADP
taxlaw-2864	951	2	the	the	DET
taxlaw-2864	951	3	one	one	NUM
taxlaw-2864	951	4	hand	hand	NOUN
taxlaw-2864	951	5	,	,	PUNCT
taxlaw-2864	951	6	it	it	PRON
taxlaw-2864	951	7	would	would	AUX
taxlaw-2864	951	8	(	(	PUNCT
taxlaw-2864	951	9	ideally	ideally	ADV
taxlaw-2864	951	10	)	)	PUNCT
taxlaw-2864	951	11	ensure	ensure	VERB
taxlaw-2864	951	12	that	that	SCONJ
taxlaw-2864	951	13	every	every	DET
taxlaw-2864	951	14	taxpayer	taxpayer	NOUN
taxlaw-2864	951	15	could	could	AUX
taxlaw-2864	951	16	afford	afford	VERB
taxlaw-2864	951	17	basic	basic	ADJ
taxlaw-2864	951	18	living	living	NOUN
taxlaw-2864	951	19	expenses	expense	NOUN
taxlaw-2864	951	20	,	,	PUNCT
taxlaw-2864	951	21	and	and	CCONJ
taxlaw-2864	951	22	it	it	PRON
taxlaw-2864	951	23	would	would	AUX
taxlaw-2864	951	24	vastly	vastly	ADV
taxlaw-2864	951	25	reduce	reduce	VERB
taxlaw-2864	951	26	the	the	DET
taxlaw-2864	951	27	enforcement	enforcement	NOUN
taxlaw-2864	951	28	costs	cost	NOUN
taxlaw-2864	951	29	associated	associate	VERB
taxlaw-2864	951	30	with	with	ADP
taxlaw-2864	951	31	the	the	DET
taxlaw-2864	951	32	current	current	ADJ
taxlaw-2864	951	33	welfare	welfare	NOUN
taxlaw-2864	951	34	regime	regime	NOUN
taxlaw-2864	951	35	because	because	SCONJ
taxlaw-2864	951	36	eligibility	eligibility	NOUN
taxlaw-2864	951	37	requirements	requirement	NOUN
taxlaw-2864	951	38	would	would	AUX
taxlaw-2864	951	39	not	not	PART
taxlaw-2864	951	40	need	need	VERB
taxlaw-2864	951	41	to	to	PART
taxlaw-2864	951	42	be	be	AUX
taxlaw-2864	951	43	policed	police	VERB
taxlaw-2864	951	44	.	.	PUNCT
taxlaw-2864	952	1	on	on	ADP
taxlaw-2864	952	2	the	the	DET
taxlaw-2864	952	3	other	other	ADJ
taxlaw-2864	952	4	hand	hand	NOUN
taxlaw-2864	952	5	,	,	PUNCT
taxlaw-2864	952	6	critics	critic	NOUN
taxlaw-2864	952	7	have	have	AUX
taxlaw-2864	952	8	noted	note	VERB
taxlaw-2864	952	9	a	a	DET
taxlaw-2864	952	10	number	number	NOUN
taxlaw-2864	952	11	of	of	ADP
taxlaw-2864	952	12	potential	potential	ADJ
taxlaw-2864	952	13	drawbacks	drawback	NOUN
taxlaw-2864	952	14	,	,	PUNCT
taxlaw-2864	952	15	the	the	DET
taxlaw-2864	952	16	biggest	big	ADJ
taxlaw-2864	952	17	of	of	ADP
taxlaw-2864	952	18	which	which	PRON
taxlaw-2864	952	19	is	be	AUX
taxlaw-2864	952	20	that	that	SCONJ
taxlaw-2864	952	21	a	a	DET
taxlaw-2864	952	22	ubi	ubi	NOUN
taxlaw-2864	952	23	would	would	AUX
taxlaw-2864	952	24	likely	likely	ADV
taxlaw-2864	952	25	require	require	VERB
taxlaw-2864	952	26	an	an	DET
taxlaw-2864	952	27	increase	increase	NOUN
taxlaw-2864	952	28	in	in	ADP
taxlaw-2864	952	29	tax	tax	NOUN
taxlaw-2864	952	30	rates	rate	NOUN
taxlaw-2864	952	31	(	(	PUNCT
taxlaw-2864	952	32	even	even	ADV
taxlaw-2864	952	33	accounting	account	VERB
taxlaw-2864	952	34	for	for	ADP
taxlaw-2864	952	35	the	the	DET
taxlaw-2864	952	36	elimination	elimination	NOUN
taxlaw-2864	952	37	of	of	ADP
taxlaw-2864	952	38	other	other	ADJ
taxlaw-2864	952	39	entitlement	entitlement	NOUN
taxlaw-2864	952	40	programs	program	NOUN
taxlaw-2864	952	41	)	)	PUNCT
taxlaw-2864	952	42	.	.	PUNCT
taxlaw-2864	953	1	see	see	VERB
taxlaw-2864	953	2	fleischer	fleischer	PROPN
taxlaw-2864	953	3	&	&	CCONJ
taxlaw-2864	953	4	hemel	hemel	PROPN
taxlaw-2864	953	5	,	,	PUNCT
taxlaw-2864	953	6	supra	supra	PROPN
taxlaw-2864	953	7	note	note	NOUN
taxlaw-2864	953	8	249	249	NUM
taxlaw-2864	953	9	(	(	PUNCT
taxlaw-2864	953	10	estimating	estimate	VERB
taxlaw-2864	953	11	that	that	SCONJ
taxlaw-2864	953	12	a	a	DET
taxlaw-2864	953	13	$	$	SYM
taxlaw-2864	953	14	10,000	10,000	NUM
taxlaw-2864	953	15	ubi	ubi	NOUN
taxlaw-2864	953	16	would	would	AUX
taxlaw-2864	953	17	require	require	VERB
taxlaw-2864	953	18	a	a	DET
taxlaw-2864	953	19	tax	tax	NOUN
taxlaw-2864	953	20	rate	rate	NOUN
taxlaw-2864	953	21	increase	increase	NOUN
taxlaw-2864	953	22	of	of	ADP
taxlaw-2864	953	23	10–11	10–11	NUM
taxlaw-2864	953	24	percent	percent	NOUN
taxlaw-2864	953	25	,	,	PUNCT
taxlaw-2864	953	26	after	after	ADP
taxlaw-2864	953	27	accounting	account	VERB
taxlaw-2864	953	28	for	for	ADP
taxlaw-2864	953	29	the	the	DET
taxlaw-2864	953	30	elimination	elimination	NOUN
taxlaw-2864	953	31	of	of	ADP
taxlaw-2864	953	32	existing	exist	VERB
taxlaw-2864	953	33	entitlement	entitlement	NOUN
taxlaw-2864	953	34	programs	program	NOUN
taxlaw-2864	953	35	)	)	PUNCT
taxlaw-2864	953	36	.	.	PUNCT
taxlaw-2864	954	1	252	252	NUM
taxlaw-2864	954	2	see	see	VERB
taxlaw-2864	954	3	fleischer	fleischer	NOUN
taxlaw-2864	954	4	&	&	CCONJ
taxlaw-2864	954	5	hemel	hemel	PROPN
taxlaw-2864	954	6	,	,	PUNCT
taxlaw-2864	954	7	supra	supra	PROPN
taxlaw-2864	954	8	note	note	NOUN
taxlaw-2864	954	9	249	249	NUM
taxlaw-2864	954	10	(	(	PUNCT
taxlaw-2864	954	11	describing	describe	VERB
taxlaw-2864	954	12	trial	trial	NOUN
taxlaw-2864	954	13	programs	program	NOUN
taxlaw-2864	954	14	involving	involve	VERB
taxlaw-2864	954	15	cash	cash	NOUN
taxlaw-2864	954	16	transfers	transfer	NOUN
taxlaw-2864	954	17	in	in	ADP
taxlaw-2864	954	18	finland	finland	PROPN
taxlaw-2864	954	19	;	;	PUNCT
taxlaw-2864	954	20	kenya	kenya	PROPN
taxlaw-2864	954	21	;	;	PUNCT
taxlaw-2864	954	22	the	the	DET
taxlaw-2864	954	23	netherlands	netherlands	PROPN
taxlaw-2864	954	24	;	;	PUNCT
taxlaw-2864	954	25	and	and	CCONJ
taxlaw-2864	954	26	oakland	oakland	PROPN
taxlaw-2864	954	27	,	,	PUNCT
taxlaw-2864	954	28	california	california	PROPN
taxlaw-2864	954	29	)	)	PUNCT
taxlaw-2864	954	30	.	.	PUNCT
taxlaw-2864	955	1	253	253	NUM
taxlaw-2864	955	2	another	another	DET
taxlaw-2864	955	3	option	option	NOUN
taxlaw-2864	955	4	would	would	AUX
taxlaw-2864	955	5	be	be	AUX
taxlaw-2864	955	6	increasing	increase	VERB
taxlaw-2864	955	7	payroll	payroll	NOUN
taxlaw-2864	955	8	taxes	taxis	NOUN
taxlaw-2864	955	9	on	on	ADP
taxlaw-2864	955	10	capital	capital	NOUN
taxlaw-2864	955	11	income	income	NOUN
taxlaw-2864	955	12	.	.	PUNCT
taxlaw-2864	956	1	see	see	VERB
taxlaw-2864	956	2	mazur	mazur	PROPN
taxlaw-2864	956	3	,	,	PUNCT
taxlaw-2864	956	4	supra	supra	PROPN
taxlaw-2864	956	5	note	note	PROPN
taxlaw-2864	956	6	132	132	NUM
taxlaw-2864	956	7	,	,	PUNCT
taxlaw-2864	956	8	at	at	ADP
taxlaw-2864	956	9	3033	3033	NUM
taxlaw-2864	956	10	.	.	PUNCT
taxlaw-2864	957	1	254	254	NUM
taxlaw-2864	957	2	see	see	VERB
taxlaw-2864	957	3	supra	supra	PROPN
taxlaw-2864	957	4	note	note	PROPN
taxlaw-2864	957	5	247	247	NUM
taxlaw-2864	957	6	.	.	NUM
taxlaw-2864	957	7	255	255	NUM
taxlaw-2864	957	8	by	by	ADP
taxlaw-2864	957	9	way	way	NOUN
taxlaw-2864	957	10	of	of	ADP
taxlaw-2864	957	11	example	example	NOUN
taxlaw-2864	957	12	,	,	PUNCT
taxlaw-2864	957	13	consider	consider	VERB
taxlaw-2864	957	14	the	the	DET
taxlaw-2864	957	15	exclusion	exclusion	NOUN
taxlaw-2864	957	16	from	from	ADP
taxlaw-2864	957	17	income	income	NOUN
taxlaw-2864	957	18	of	of	ADP
taxlaw-2864	957	19	interest	interest	NOUN
taxlaw-2864	957	20	on	on	ADP
taxlaw-2864	957	21	state	state	NOUN
taxlaw-2864	957	22	and	and	CCONJ
taxlaw-2864	957	23	local	local	ADJ
taxlaw-2864	957	24	bonds	bond	NOUN
taxlaw-2864	957	25	.	.	PUNCT
taxlaw-2864	958	1	i.r.c	i.r.c	NOUN
taxlaw-2864	958	2	.	.	PUNCT
taxlaw-2864	959	1	§	§	PROPN
taxlaw-2864	959	2	103	103	NUM
taxlaw-2864	959	3	.	.	PUNCT
taxlaw-2864	960	1	as	as	ADP
taxlaw-2864	960	2	a	a	DET
taxlaw-2864	960	3	result	result	NOUN
taxlaw-2864	960	4	of	of	ADP
taxlaw-2864	960	5	this	this	DET
taxlaw-2864	960	6	exemption	exemption	NOUN
taxlaw-2864	960	7	,	,	PUNCT
taxlaw-2864	960	8	states	state	NOUN
taxlaw-2864	960	9	and	and	CCONJ
taxlaw-2864	960	10	local	local	ADJ
taxlaw-2864	960	11	governments	government	NOUN
taxlaw-2864	960	12	can	can	AUX
taxlaw-2864	960	13	much	much	ADV
taxlaw-2864	960	14	more	more	ADV
taxlaw-2864	960	15	readily	readily	ADV
taxlaw-2864	960	16	borrow	borrow	VERB
taxlaw-2864	960	17	funds	fund	NOUN
taxlaw-2864	960	18	secured	secure	VERB
taxlaw-2864	960	19	by	by	ADP
taxlaw-2864	960	20	lower	low	ADJ
taxlaw-2864	960	21	carrying	carrying	NOUN
taxlaw-2864	960	22	costs	cost	NOUN
taxlaw-2864	960	23	.	.	PUNCT
taxlaw-2864	961	1	see	see	VERB
taxlaw-2864	961	2	,	,	PUNCT
taxlaw-2864	961	3	e.g.	e.g.	ADV
taxlaw-2864	961	4	,	,	PUNCT
taxlaw-2864	961	5	grant	grant	VERB
taxlaw-2864	961	6	a.	a.	NOUN
taxlaw-2864	961	7	driessen	driessen	PROPN
taxlaw-2864	961	8	,	,	PUNCT
taxlaw-2864	961	9	cong	cong	NOUN
taxlaw-2864	961	10	.	.	PUNCT
taxlaw-2864	962	1	res	re	NOUN
taxlaw-2864	962	2	.	.	PUNCT
taxlaw-2864	963	1	serv	serv	PROPN
taxlaw-2864	963	2	.	.	PROPN
taxlaw-2864	963	3	,	,	PUNCT
taxlaw-2864	963	4	tax	tax	NOUN
taxlaw-2864	963	5	-	-	PUNCT
taxlaw-2864	963	6	exempt	exempt	ADJ
taxlaw-2864	963	7	bonds	bond	NOUN
taxlaw-2864	963	8	:	:	PUNCT
taxlaw-2864	963	9	a	a	DET
taxlaw-2864	963	10	description	description	NOUN
taxlaw-2864	963	11	of	of	ADP
taxlaw-2864	963	12	state	state	NOUN
taxlaw-2864	963	13	and	and	CCONJ
taxlaw-2864	963	14	local	local	ADJ
taxlaw-2864	963	15	government	government	NOUN
taxlaw-2864	963	16	debt	debt	NOUN
taxlaw-2864	963	17	,	,	PUNCT
taxlaw-2864	963	18	at	at	ADP
taxlaw-2864	963	19	summary	summary	NOUN
taxlaw-2864	963	20	(	(	PUNCT
taxlaw-2864	963	21	2016	2016	NUM
taxlaw-2864	963	22	)	)	PUNCT
taxlaw-2864	963	23	,	,	PUNCT
taxlaw-2864	963	24	https://fas.org/sgp/crs/misc/rl30638.pdf	https://fas.org/sgp/crs/misc/rl30638.pdf	PROPN
taxlaw-2864	963	25	[	[	X
taxlaw-2864	963	26	https://perma.cc/l37c-t6ks	https://perma.cc/l37c-t6ks	PROPN
taxlaw-2864	963	27	]	]	PUNCT
taxlaw-2864	963	28	(	(	PUNCT
taxlaw-2864	963	29	noting	note	VERB
taxlaw-2864	963	30	that	that	SCONJ
taxlaw-2864	963	31	due	due	ADP
taxlaw-2864	963	32	to	to	ADP
taxlaw-2864	963	33	the	the	DET
taxlaw-2864	963	34	exclusion	exclusion	NOUN
taxlaw-2864	963	35	from	from	ADP
taxlaw-2864	963	36	income	income	NOUN
taxlaw-2864	963	37	of	of	ADP
taxlaw-2864	963	38	interest	interest	NOUN
taxlaw-2864	963	39	on	on	ADP
taxlaw-2864	963	40	state	state	NOUN
taxlaw-2864	963	41	and	and	CCONJ
taxlaw-2864	963	42	local	local	ADJ
taxlaw-2864	963	43	bonds	bond	NOUN
taxlaw-2864	963	44	,	,	PUNCT
taxlaw-2864	963	45	2018	2018	NUM
taxlaw-2864	963	46	]	]	PUNCT
taxlaw-2864	963	47	43	43	NUM
taxlaw-2864	963	48	automation	automation	NOUN
taxlaw-2864	963	49	and	and	CCONJ
taxlaw-2864	963	50	the	the	DET
taxlaw-2864	963	51	income	income	NOUN
taxlaw-2864	963	52	tax	tax	NOUN
taxlaw-2864	963	53	tax	tax	NOUN
taxlaw-2864	963	54	reforms	reform	NOUN
taxlaw-2864	963	55	proposed	propose	VERB
taxlaw-2864	963	56	.	.	PUNCT
taxlaw-2864	964	1	although	although	SCONJ
taxlaw-2864	964	2	congress	congress	PROPN
taxlaw-2864	964	3	understandably	understandably	ADV
taxlaw-2864	964	4	wants	want	VERB
taxlaw-2864	964	5	to	to	PART
taxlaw-2864	964	6	promote	promote	VERB
taxlaw-2864	964	7	capital	capital	NOUN
taxlaw-2864	964	8	use	use	NOUN
taxlaw-2864	964	9	and	and	CCONJ
taxlaw-2864	964	10	technological	technological	ADJ
taxlaw-2864	964	11	innovations	innovation	NOUN
taxlaw-2864	964	12	,	,	PUNCT
taxlaw-2864	964	13	it	it	PRON
taxlaw-2864	964	14	does	do	AUX
taxlaw-2864	964	15	not	not	PART
taxlaw-2864	964	16	want	want	VERB
taxlaw-2864	964	17	to	to	PART
taxlaw-2864	964	18	weaken	weaken	VERB
taxlaw-2864	964	19	or	or	CCONJ
taxlaw-2864	964	20	undermine	undermine	VERB
taxlaw-2864	964	21	the	the	DET
taxlaw-2864	964	22	vibrancy	vibrancy	NOUN
taxlaw-2864	964	23	of	of	ADP
taxlaw-2864	964	24	the	the	DET
taxlaw-2864	964	25	nation	nation	NOUN
taxlaw-2864	964	26	’s	’s	PART
taxlaw-2864	964	27	labor	labor	NOUN
taxlaw-2864	964	28	force	force	NOUN
taxlaw-2864	964	29	.	.	PUNCT
taxlaw-2864	965	1	thus	thus	ADV
taxlaw-2864	965	2	,	,	PUNCT
taxlaw-2864	965	3	it	it	PRON
taxlaw-2864	965	4	should	should	AUX
taxlaw-2864	965	5	institute	institute	VERB
taxlaw-2864	965	6	one	one	NUM
taxlaw-2864	965	7	or	or	CCONJ
taxlaw-2864	965	8	more	more	ADJ
taxlaw-2864	965	9	of	of	ADP
taxlaw-2864	965	10	the	the	DET
taxlaw-2864	965	11	tax	tax	NOUN
taxlaw-2864	965	12	reform	reform	NOUN
taxlaw-2864	965	13	measures	measure	NOUN
taxlaw-2864	965	14	enumerated	enumerate	VERB
taxlaw-2864	965	15	above	above	ADV
taxlaw-2864	965	16	:	:	PUNCT
taxlaw-2864	965	17	institute	institute	VERB
taxlaw-2864	965	18	a	a	DET
taxlaw-2864	965	19	universal	universal	ADJ
taxlaw-2864	965	20	progressive	progressive	ADJ
taxlaw-2864	965	21	tax	tax	NOUN
taxlaw-2864	965	22	rate	rate	NOUN
taxlaw-2864	965	23	structure	structure	NOUN
taxlaw-2864	965	24	,	,	PUNCT
taxlaw-2864	965	25	curtail	curtail	VERB
taxlaw-2864	965	26	subsidization	subsidization	NOUN
taxlaw-2864	965	27	of	of	ADP
taxlaw-2864	965	28	capital	capital	NOUN
taxlaw-2864	965	29	relative	relative	ADJ
taxlaw-2864	965	30	to	to	ADP
taxlaw-2864	965	31	labor	labor	NOUN
taxlaw-2864	965	32	,	,	PUNCT
taxlaw-2864	965	33	and	and	CCONJ
taxlaw-2864	965	34	adopt	adopt	VERB
taxlaw-2864	965	35	alternative	alternative	ADJ
taxlaw-2864	965	36	social	social	ADJ
taxlaw-2864	965	37	security	security	NOUN
taxlaw-2864	965	38	funding	funding	NOUN
taxlaw-2864	965	39	and	and	CCONJ
taxlaw-2864	965	40	disbursement	disbursement	NOUN
taxlaw-2864	965	41	mechanisms	mechanism	NOUN
taxlaw-2864	965	42	.	.	PUNCT
taxlaw-2864	966	1	the	the	DET
taxlaw-2864	966	2	likely	likely	ADJ
taxlaw-2864	966	3	effects	effect	NOUN
taxlaw-2864	966	4	of	of	ADP
taxlaw-2864	966	5	such	such	ADJ
taxlaw-2864	966	6	tax	tax	NOUN
taxlaw-2864	966	7	reform	reform	NOUN
taxlaw-2864	966	8	would	would	AUX
taxlaw-2864	966	9	be	be	AUX
taxlaw-2864	966	10	threefold	threefold	VERB
taxlaw-2864	966	11	:	:	PUNCT
taxlaw-2864	966	12	(	(	PUNCT
taxlaw-2864	966	13	1	1	X
taxlaw-2864	966	14	)	)	PUNCT
taxlaw-2864	966	15	labor	labor	NOUN
taxlaw-2864	966	16	’s	’s	PART
taxlaw-2864	966	17	use	use	NOUN
taxlaw-2864	966	18	would	would	AUX
taxlaw-2864	966	19	be	be	AUX
taxlaw-2864	966	20	buoyed	buoy	VERB
taxlaw-2864	966	21	or	or	CCONJ
taxlaw-2864	966	22	,	,	PUNCT
taxlaw-2864	966	23	at	at	ADP
taxlaw-2864	966	24	the	the	DET
taxlaw-2864	966	25	very	very	ADV
taxlaw-2864	966	26	least	least	ADJ
taxlaw-2864	966	27	,	,	PUNCT
taxlaw-2864	966	28	stabilized	stabilize	VERB
taxlaw-2864	966	29	;	;	PUNCT
taxlaw-2864	966	30	(	(	PUNCT
taxlaw-2864	966	31	2	2	X
taxlaw-2864	966	32	)	)	PUNCT
taxlaw-2864	966	33	administrative	administrative	ADJ
taxlaw-2864	966	34	efficiencies	efficiency	NOUN
taxlaw-2864	966	35	would	would	AUX
taxlaw-2864	966	36	be	be	AUX
taxlaw-2864	966	37	gained	gain	VERB
taxlaw-2864	966	38	;	;	PUNCT
taxlaw-2864	966	39	and	and	CCONJ
taxlaw-2864	966	40	(	(	PUNCT
taxlaw-2864	966	41	3	3	X
taxlaw-2864	966	42	)	)	PUNCT
taxlaw-2864	966	43	wealth	wealth	NOUN
taxlaw-2864	966	44	equity	equity	NOUN
taxlaw-2864	966	45	would	would	AUX
taxlaw-2864	966	46	be	be	AUX
taxlaw-2864	966	47	enhanced	enhance	VERB
taxlaw-2864	966	48	.	.	PUNCT
taxlaw-2864	967	1	1	1	X
taxlaw-2864	967	2	.	.	X
taxlaw-2864	967	3	labor	labor	NOUN
taxlaw-2864	967	4	’s	’s	PART
taxlaw-2864	967	5	use	use	NOUN
taxlaw-2864	967	6	would	would	AUX
taxlaw-2864	967	7	be	be	AUX
taxlaw-2864	967	8	buoyed	buoy	VERB
taxlaw-2864	967	9	or	or	CCONJ
taxlaw-2864	967	10	stabilized	stabilize	VERB
taxlaw-2864	967	11	elementary	elementary	ADJ
taxlaw-2864	967	12	economics	economic	NOUN
taxlaw-2864	967	13	teaches	teach	VERB
taxlaw-2864	967	14	that	that	SCONJ
taxlaw-2864	967	15	if	if	SCONJ
taxlaw-2864	967	16	something	something	PRON
taxlaw-2864	967	17	costs	cost	VERB
taxlaw-2864	967	18	less	less	ADJ
taxlaw-2864	967	19	,	,	PUNCT
taxlaw-2864	967	20	demand	demand	NOUN
taxlaw-2864	967	21	is	be	AUX
taxlaw-2864	967	22	greater.256	greater.256	ADJ
taxlaw-2864	967	23	assuming	assume	VERB
taxlaw-2864	967	24	this	this	DET
taxlaw-2864	967	25	axiom	axiom	NOUN
taxlaw-2864	967	26	’s	’s	PART
taxlaw-2864	967	27	validity	validity	NOUN
taxlaw-2864	967	28	,	,	PUNCT
taxlaw-2864	967	29	if	if	SCONJ
taxlaw-2864	967	30	congress	congress	PROPN
taxlaw-2864	967	31	were	be	AUX
taxlaw-2864	967	32	to	to	PART
taxlaw-2864	967	33	repeal	repeal	VERB
taxlaw-2864	967	34	the	the	DET
taxlaw-2864	967	35	payroll	payroll	NOUN
taxlaw-2864	967	36	tax	tax	NOUN
taxlaw-2864	967	37	,	,	PUNCT
taxlaw-2864	967	38	labor	labor	NOUN
taxlaw-2864	967	39	would	would	AUX
taxlaw-2864	967	40	cost	cost	VERB
taxlaw-2864	967	41	less	less	ADJ
taxlaw-2864	967	42	,	,	PUNCT
taxlaw-2864	967	43	making	make	VERB
taxlaw-2864	967	44	its	its	PRON
taxlaw-2864	967	45	use	use	NOUN
taxlaw-2864	967	46	more	more	ADV
taxlaw-2864	967	47	economically	economically	ADV
taxlaw-2864	967	48	attractive	attractive	ADJ
taxlaw-2864	967	49	.	.	PUNCT
taxlaw-2864	968	1	consider	consider	VERB
taxlaw-2864	968	2	the	the	DET
taxlaw-2864	968	3	implications	implication	NOUN
taxlaw-2864	968	4	for	for	ADP
taxlaw-2864	968	5	both	both	DET
taxlaw-2864	968	6	employers	employer	NOUN
taxlaw-2864	968	7	and	and	CCONJ
taxlaw-2864	968	8	employees	employee	NOUN
taxlaw-2864	968	9	.	.	PUNCT
taxlaw-2864	969	1	for	for	ADP
taxlaw-2864	969	2	starters	starter	NOUN
taxlaw-2864	969	3	,	,	PUNCT
taxlaw-2864	969	4	payroll	payroll	NOUN
taxlaw-2864	969	5	tax	tax	NOUN
taxlaw-2864	969	6	elimination	elimination	NOUN
taxlaw-2864	969	7	would	would	AUX
taxlaw-2864	969	8	enable	enable	VERB
taxlaw-2864	969	9	employers	employer	NOUN
taxlaw-2864	969	10	to	to	PART
taxlaw-2864	969	11	have	have	VERB
taxlaw-2864	969	12	greater	great	ADJ
taxlaw-2864	969	13	financial	financial	ADJ
taxlaw-2864	969	14	latitude	latitude	NOUN
taxlaw-2864	969	15	to	to	PART
taxlaw-2864	969	16	hire	hire	VERB
taxlaw-2864	969	17	more	more	ADJ
taxlaw-2864	969	18	employees	employee	NOUN
taxlaw-2864	969	19	.	.	PUNCT
taxlaw-2864	970	1	for	for	ADP
taxlaw-2864	970	2	every	every	DET
taxlaw-2864	970	3	$	$	SYM
taxlaw-2864	970	4	100	100	NUM
taxlaw-2864	970	5	of	of	ADP
taxlaw-2864	970	6	wages	wage	NOUN
taxlaw-2864	970	7	,	,	PUNCT
taxlaw-2864	970	8	an	an	DET
taxlaw-2864	970	9	employer	employer	NOUN
taxlaw-2864	970	10	could	could	AUX
taxlaw-2864	970	11	secure	secure	VERB
taxlaw-2864	970	12	$	$	SYM
taxlaw-2864	970	13	7.65	7.65	NUM
taxlaw-2864	970	14	of	of	ADP
taxlaw-2864	970	15	savings	saving	NOUN
taxlaw-2864	970	16	in	in	ADP
taxlaw-2864	970	17	the	the	DET
taxlaw-2864	970	18	absence	absence	NOUN
taxlaw-2864	970	19	of	of	ADP
taxlaw-2864	970	20	a	a	DET
taxlaw-2864	970	21	payroll	payroll	NOUN
taxlaw-2864	970	22	tax	tax	NOUN
taxlaw-2864	970	23	.	.	PUNCT
taxlaw-2864	971	1	these	these	DET
taxlaw-2864	971	2	tax	tax	NOUN
taxlaw-2864	971	3	savings	saving	NOUN
taxlaw-2864	971	4	could	could	AUX
taxlaw-2864	971	5	be	be	AUX
taxlaw-2864	971	6	used	use	VERB
taxlaw-2864	971	7	for	for	ADP
taxlaw-2864	971	8	a	a	DET
taxlaw-2864	971	9	variety	variety	NOUN
taxlaw-2864	971	10	of	of	ADP
taxlaw-2864	971	11	purposes	purpose	NOUN
taxlaw-2864	971	12	,	,	PUNCT
taxlaw-2864	971	13	including	include	VERB
taxlaw-2864	971	14	the	the	DET
taxlaw-2864	971	15	retention	retention	NOUN
taxlaw-2864	971	16	of	of	ADP
taxlaw-2864	971	17	a	a	DET
taxlaw-2864	971	18	larger	large	ADJ
taxlaw-2864	971	19	labor	labor	NOUN
taxlaw-2864	971	20	force	force	NOUN
taxlaw-2864	971	21	.	.	PUNCT
taxlaw-2864	972	1	the	the	DET
taxlaw-2864	972	2	math	math	NOUN
taxlaw-2864	972	3	is	be	AUX
taxlaw-2864	972	4	simple	simple	ADJ
taxlaw-2864	972	5	:	:	PUNCT
taxlaw-2864	972	6	for	for	ADP
taxlaw-2864	972	7	every	every	DET
taxlaw-2864	972	8	thirteen	thirteen	NUM
taxlaw-2864	972	9	employees	employee	NOUN
taxlaw-2864	972	10	that	that	SCONJ
taxlaw-2864	972	11	a	a	DET
taxlaw-2864	972	12	business	business	NOUN
taxlaw-2864	972	13	currently	currently	ADV
taxlaw-2864	972	14	hires	hire	VERB
taxlaw-2864	972	15	(	(	PUNCT
taxlaw-2864	972	16	assuming	assume	VERB
taxlaw-2864	972	17	the	the	DET
taxlaw-2864	972	18	same	same	ADJ
taxlaw-2864	972	19	wage	wage	NOUN
taxlaw-2864	972	20	)	)	PUNCT
taxlaw-2864	972	21	,	,	PUNCT
taxlaw-2864	972	22	the	the	DET
taxlaw-2864	972	23	elimination	elimination	NOUN
taxlaw-2864	972	24	of	of	ADP
taxlaw-2864	972	25	the	the	DET
taxlaw-2864	972	26	7.65	7.65	NUM
taxlaw-2864	972	27	percent	percent	NOUN
taxlaw-2864	972	28	payroll	payroll	NOUN
taxlaw-2864	972	29	tax	tax	NOUN
taxlaw-2864	972	30	would	would	AUX
taxlaw-2864	972	31	essentially	essentially	ADV
taxlaw-2864	972	32	enable	enable	VERB
taxlaw-2864	972	33	it	it	PRON
taxlaw-2864	972	34	to	to	PART
taxlaw-2864	972	35	hire	hire	VERB
taxlaw-2864	972	36	a	a	DET
taxlaw-2864	972	37	fourteenth	fourteenth	ADJ
taxlaw-2864	972	38	employee	employee	NOUN
taxlaw-2864	972	39	for	for	ADP
taxlaw-2864	972	40	no	no	DET
taxlaw-2864	972	41	additional	additional	ADJ
taxlaw-2864	972	42	out	out	ADJ
taxlaw-2864	972	43	-	-	PUNCT
taxlaw-2864	972	44	of	of	ADP
taxlaw-2864	972	45	-	-	PUNCT
taxlaw-2864	972	46	pocket	pocket	NOUN
taxlaw-2864	972	47	cost	cost	NOUN
taxlaw-2864	972	48	(	(	PUNCT
taxlaw-2864	972	49	i.e.	i.e.	X
taxlaw-2864	972	50	,	,	PUNCT
taxlaw-2864	972	51	13	13	NUM
taxlaw-2864	972	52	x	x	SYM
taxlaw-2864	972	53	7.65	7.65	NUM
taxlaw-2864	972	54	percent	percent	NOUN
taxlaw-2864	972	55	=	=	NOUN
taxlaw-2864	972	56	99.45	99.45	NUM
taxlaw-2864	972	57	percent	percent	NOUN
taxlaw-2864	972	58	)	)	PUNCT
taxlaw-2864	972	59	.	.	PUNCT
taxlaw-2864	973	1	for	for	ADP
taxlaw-2864	973	2	employees	employee	NOUN
taxlaw-2864	973	3	,	,	PUNCT
taxlaw-2864	973	4	the	the	DET
taxlaw-2864	973	5	anticipated	anticipated	ADJ
taxlaw-2864	973	6	effect	effect	NOUN
taxlaw-2864	973	7	of	of	ADP
taxlaw-2864	973	8	eliminating	eliminate	VERB
taxlaw-2864	973	9	the	the	DET
taxlaw-2864	973	10	payroll	payroll	NOUN
taxlaw-2864	973	11	tax	tax	NOUN
taxlaw-2864	973	12	is	be	AUX
taxlaw-2864	973	13	somewhat	somewhat	ADV
taxlaw-2864	973	14	more	more	ADV
taxlaw-2864	973	15	indeterminate	indeterminate	ADJ
taxlaw-2864	973	16	.	.	PUNCT
taxlaw-2864	974	1	on	on	ADP
taxlaw-2864	974	2	the	the	DET
taxlaw-2864	974	3	one	one	NUM
taxlaw-2864	974	4	hand	hand	NOUN
taxlaw-2864	974	5	,	,	PUNCT
taxlaw-2864	974	6	payroll	payroll	NOUN
taxlaw-2864	974	7	tax	tax	NOUN
taxlaw-2864	974	8	elimination	elimination	NOUN
taxlaw-2864	974	9	should	should	AUX
taxlaw-2864	974	10	reduce	reduce	VERB
taxlaw-2864	974	11	the	the	DET
taxlaw-2864	974	12	cost	cost	NOUN
taxlaw-2864	974	13	of	of	ADP
taxlaw-2864	974	14	labor	labor	NOUN
taxlaw-2864	974	15	,	,	PUNCT
taxlaw-2864	974	16	increasing	increase	VERB
taxlaw-2864	974	17	its	its	PRON
taxlaw-2864	974	18	demand	demand	NOUN
taxlaw-2864	974	19	;	;	PUNCT
taxlaw-2864	974	20	this	this	DET
taxlaw-2864	974	21	increased	increase	VERB
taxlaw-2864	974	22	demand	demand	NOUN
taxlaw-2864	974	23	should	should	AUX
taxlaw-2864	974	24	result	result	VERB
taxlaw-2864	974	25	in	in	ADP
taxlaw-2864	974	26	higher	high	ADJ
taxlaw-2864	974	27	wages	wage	NOUN
taxlaw-2864	974	28	being	be	AUX
taxlaw-2864	974	29	paid	pay	VERB
taxlaw-2864	974	30	.	.	PUNCT
taxlaw-2864	975	1	on	on	ADP
taxlaw-2864	975	2	the	the	DET
taxlaw-2864	975	3	other	other	ADJ
taxlaw-2864	975	4	hand	hand	NOUN
taxlaw-2864	975	5	,	,	PUNCT
taxlaw-2864	975	6	assuming	assume	VERB
taxlaw-2864	975	7	revenue	revenue	NOUN
taxlaw-2864	975	8	neutrality	neutrality	NOUN
taxlaw-2864	975	9	,	,	PUNCT
taxlaw-2864	975	10	payroll	payroll	NOUN
taxlaw-2864	975	11	tax	tax	NOUN
taxlaw-2864	975	12	revenue	revenue	NOUN
taxlaw-2864	975	13	would	would	AUX
taxlaw-2864	975	14	have	have	VERB
taxlaw-2864	975	15	to	to	PART
taxlaw-2864	975	16	come	come	VERB
taxlaw-2864	975	17	from	from	ADP
taxlaw-2864	975	18	an	an	DET
taxlaw-2864	975	19	alternative	alternative	ADJ
taxlaw-2864	975	20	source	source	NOUN
taxlaw-2864	975	21	,	,	PUNCT
taxlaw-2864	975	22	such	such	ADJ
taxlaw-2864	975	23	as	as	ADP
taxlaw-2864	975	24	higher	high	ADJ
taxlaw-2864	975	25	marginal	marginal	ADJ
taxlaw-2864	975	26	income	income	NOUN
taxlaw-2864	975	27	tax	tax	NOUN
taxlaw-2864	975	28	rates	rate	NOUN
taxlaw-2864	975	29	and/or	and/or	CCONJ
taxlaw-2864	975	30	the	the	DET
taxlaw-2864	975	31	introduction	introduction	NOUN
taxlaw-2864	975	32	of	of	ADP
taxlaw-2864	975	33	a	a	DET
taxlaw-2864	975	34	new	new	ADJ
taxlaw-2864	975	35	revenue	revenue	NOUN
taxlaw-2864	975	36	source	source	NOUN
taxlaw-2864	975	37	(	(	PUNCT
taxlaw-2864	975	38	e.g.	e.g.	ADV
taxlaw-2864	975	39	,	,	PUNCT
taxlaw-2864	975	40	carbon	carbon	NOUN
taxlaw-2864	975	41	tax	tax	NOUN
taxlaw-2864	975	42	)	)	PUNCT
taxlaw-2864	975	43	.	.	PUNCT
taxlaw-2864	976	1	until	until	SCONJ
taxlaw-2864	976	2	congress	congress	PROPN
taxlaw-2864	976	3	identifies	identify	VERB
taxlaw-2864	976	4	this	this	DET
taxlaw-2864	976	5	alternative	alternative	ADJ
taxlaw-2864	976	6	source	source	NOUN
taxlaw-2864	976	7	,	,	PUNCT
taxlaw-2864	976	8	the	the	DET
taxlaw-2864	976	9	overall	overall	ADJ
taxlaw-2864	976	10	net	net	ADJ
taxlaw-2864	976	11	economic	economic	ADJ
taxlaw-2864	976	12	effect	effect	NOUN
taxlaw-2864	976	13	on	on	ADP
taxlaw-2864	976	14	employees	employee	NOUN
taxlaw-2864	976	15	remains	remain	VERB
taxlaw-2864	976	16	uncertain.257	uncertain.257	NOUN
taxlaw-2864	976	17	states	state	NOUN
taxlaw-2864	976	18	and	and	CCONJ
taxlaw-2864	976	19	local	local	ADJ
taxlaw-2864	976	20	governments	government	NOUN
taxlaw-2864	976	21	can	can	AUX
taxlaw-2864	976	22	much	much	ADV
taxlaw-2864	976	23	more	more	ADV
taxlaw-2864	976	24	readily	readily	ADV
taxlaw-2864	976	25	borrow	borrow	VERB
taxlaw-2864	976	26	funds	fund	NOUN
taxlaw-2864	976	27	secured	secure	VERB
taxlaw-2864	976	28	by	by	ADP
taxlaw-2864	976	29	lower	low	ADJ
taxlaw-2864	976	30	carrying	carrying	NOUN
taxlaw-2864	976	31	costs	cost	NOUN
taxlaw-2864	976	32	,	,	PUNCT
taxlaw-2864	976	33	“	"	PUNCT
taxlaw-2864	976	34	this	this	DET
taxlaw-2864	976	35	tax	tax	NOUN
taxlaw-2864	976	36	exemption	exemption	NOUN
taxlaw-2864	976	37	of	of	ADP
taxlaw-2864	976	38	interest	interest	NOUN
taxlaw-2864	976	39	income	income	NOUN
taxlaw-2864	976	40	is	be	AUX
taxlaw-2864	976	41	granted	grant	VERB
taxlaw-2864	976	42	because	because	SCONJ
taxlaw-2864	976	43	it	it	PRON
taxlaw-2864	976	44	is	be	AUX
taxlaw-2864	976	45	believed	believe	VERB
taxlaw-2864	976	46	that	that	SCONJ
taxlaw-2864	976	47	state	state	NOUN
taxlaw-2864	976	48	and	and	CCONJ
taxlaw-2864	976	49	local	local	ADJ
taxlaw-2864	976	50	capital	capital	NOUN
taxlaw-2864	976	51	facilities	facility	NOUN
taxlaw-2864	976	52	will	will	AUX
taxlaw-2864	976	53	be	be	AUX
taxlaw-2864	976	54	underprovided	underprovided	ADJ
taxlaw-2864	976	55	if	if	SCONJ
taxlaw-2864	976	56	state	state	NOUN
taxlaw-2864	976	57	and	and	CCONJ
taxlaw-2864	976	58	local	local	ADJ
taxlaw-2864	976	59	taxpayers	taxpayer	NOUN
taxlaw-2864	976	60	have	have	VERB
taxlaw-2864	976	61	to	to	PART
taxlaw-2864	976	62	pay	pay	VERB
taxlaw-2864	976	63	the	the	DET
taxlaw-2864	976	64	full	full	ADJ
taxlaw-2864	976	65	cost	cost	NOUN
taxlaw-2864	976	66	.	.	PUNCT
taxlaw-2864	976	67	”	"	PUNCT
taxlaw-2864	976	68	)	)	PUNCT
taxlaw-2864	976	69	.	.	PUNCT
taxlaw-2864	977	1	not	not	PART
taxlaw-2864	977	2	all	all	DET
taxlaw-2864	977	3	effects	effect	NOUN
taxlaw-2864	977	4	of	of	ADP
taxlaw-2864	977	5	tax	tax	NOUN
taxlaw-2864	977	6	reform	reform	NOUN
taxlaw-2864	977	7	are	be	AUX
taxlaw-2864	977	8	easy	easy	ADJ
taxlaw-2864	977	9	to	to	PART
taxlaw-2864	977	10	predict	predict	VERB
taxlaw-2864	977	11	.	.	PUNCT
taxlaw-2864	978	1	consider	consider	VERB
taxlaw-2864	978	2	the	the	DET
taxlaw-2864	978	3	deduction	deduction	NOUN
taxlaw-2864	978	4	for	for	ADP
taxlaw-2864	978	5	home	home	NOUN
taxlaw-2864	978	6	interest	interest	NOUN
taxlaw-2864	978	7	.	.	PUNCT
taxlaw-2864	979	1	i.r.c	i.r.c	NOUN
taxlaw-2864	979	2	.	.	PUNCT
taxlaw-2864	980	1	§	§	PROPN
taxlaw-2864	980	2	163(h)(3	163(h)(3	NUM
taxlaw-2864	980	3	)	)	PUNCT
taxlaw-2864	980	4	.	.	PUNCT
taxlaw-2864	981	1	while	while	SCONJ
taxlaw-2864	981	2	the	the	DET
taxlaw-2864	981	3	real	real	ADJ
taxlaw-2864	981	4	estate	estate	NOUN
taxlaw-2864	981	5	lobby	lobby	NOUN
taxlaw-2864	981	6	claims	claim	VERB
taxlaw-2864	981	7	that	that	SCONJ
taxlaw-2864	981	8	this	this	DET
taxlaw-2864	981	9	deduction	deduction	NOUN
taxlaw-2864	981	10	entices	entice	VERB
taxlaw-2864	981	11	people	people	NOUN
taxlaw-2864	981	12	to	to	PART
taxlaw-2864	981	13	purchase	purchase	VERB
taxlaw-2864	981	14	homes	home	NOUN
taxlaw-2864	981	15	,	,	PUNCT
taxlaw-2864	981	16	there	there	PRON
taxlaw-2864	981	17	is	be	VERB
taxlaw-2864	981	18	scant	scant	ADJ
taxlaw-2864	981	19	empirical	empirical	ADJ
taxlaw-2864	981	20	evidence	evidence	NOUN
taxlaw-2864	981	21	that	that	SCONJ
taxlaw-2864	981	22	this	this	PRON
taxlaw-2864	981	23	is	be	AUX
taxlaw-2864	981	24	actually	actually	ADV
taxlaw-2864	981	25	the	the	DET
taxlaw-2864	981	26	case	case	NOUN
taxlaw-2864	981	27	.	.	PUNCT
taxlaw-2864	982	1	for	for	ADP
taxlaw-2864	982	2	excellent	excellent	ADJ
taxlaw-2864	982	3	pieces	piece	NOUN
taxlaw-2864	982	4	that	that	PRON
taxlaw-2864	982	5	present	present	VERB
taxlaw-2864	982	6	this	this	DET
taxlaw-2864	982	7	point	point	NOUN
taxlaw-2864	982	8	of	of	ADP
taxlaw-2864	982	9	view	view	NOUN
taxlaw-2864	982	10	,	,	PUNCT
taxlaw-2864	982	11	see	see	VERB
taxlaw-2864	982	12	dennis	dennis	PROPN
taxlaw-2864	982	13	j.	j.	PROPN
taxlaw-2864	982	14	ventry	ventry	PROPN
taxlaw-2864	982	15	jr	jr	PROPN
taxlaw-2864	982	16	.	.	PROPN
taxlaw-2864	982	17	,	,	PUNCT
taxlaw-2864	982	18	the	the	DET
taxlaw-2864	982	19	accidental	accidental	ADJ
taxlaw-2864	982	20	deduction	deduction	NOUN
taxlaw-2864	982	21	:	:	PUNCT
taxlaw-2864	982	22	a	a	DET
taxlaw-2864	982	23	history	history	NOUN
taxlaw-2864	982	24	and	and	CCONJ
taxlaw-2864	982	25	critique	critique	NOUN
taxlaw-2864	982	26	of	of	ADP
taxlaw-2864	982	27	the	the	DET
taxlaw-2864	982	28	tax	tax	NOUN
taxlaw-2864	982	29	subsidy	subsidy	NOUN
taxlaw-2864	982	30	for	for	ADP
taxlaw-2864	982	31	mortgage	mortgage	NOUN
taxlaw-2864	982	32	interest	interest	NOUN
taxlaw-2864	982	33	,	,	PUNCT
taxlaw-2864	982	34	73	73	NUM
taxlaw-2864	982	35	l.	l.	PROPN
taxlaw-2864	982	36	&	&	CCONJ
taxlaw-2864	982	37	contemp	contemp	PROPN
taxlaw-2864	982	38	.	.	PUNCT
taxlaw-2864	983	1	probs	prob	NOUN
taxlaw-2864	983	2	.	.	PUNCT
taxlaw-2864	984	1	233	233	NUM
taxlaw-2864	984	2	(	(	PUNCT
taxlaw-2864	984	3	2009	2009	NUM
taxlaw-2864	984	4	)	)	PUNCT
taxlaw-2864	984	5	;	;	PUNCT
taxlaw-2864	984	6	bruce	bruce	PROPN
taxlaw-2864	984	7	barlett	barlett	PROPN
taxlaw-2864	984	8	,	,	PUNCT
taxlaw-2864	984	9	the	the	DET
taxlaw-2864	984	10	sacrosanct	sacrosanct	ADJ
taxlaw-2864	984	11	mortgage	mortgage	NOUN
taxlaw-2864	984	12	interest	interest	NOUN
taxlaw-2864	984	13	deduction	deduction	NOUN
taxlaw-2864	984	14	,	,	PUNCT
taxlaw-2864	984	15	n.y	n.y	PROPN
taxlaw-2864	984	16	.	.	PROPN
taxlaw-2864	984	17	times	times	PROPN
taxlaw-2864	984	18	(	(	PUNCT
taxlaw-2864	984	19	aug	aug	PROPN
taxlaw-2864	984	20	.	.	PROPN
taxlaw-2864	984	21	6	6	NUM
taxlaw-2864	984	22	,	,	PUNCT
taxlaw-2864	984	23	2013	2013	NUM
taxlaw-2864	984	24	)	)	PUNCT
taxlaw-2864	984	25	,	,	PUNCT
taxlaw-2864	984	26	https://economix.blogs.nytimes.com/2013/08/06/the-sacrosanctmortgage-interest-deduction/	https://economix.blogs.nytimes.com/2013/08/06/the-sacrosanctmortgage-interest-deduction/	PROPN
taxlaw-2864	985	1	[	[	X
taxlaw-2864	985	2	https://perma.cc/7rmn-ljc2	https://perma.cc/7rmn-ljc2	X
taxlaw-2864	985	3	]	]	X
taxlaw-2864	985	4	256	256	NUM
taxlaw-2864	985	5	see	see	NOUN
taxlaw-2864	985	6	,	,	PUNCT
taxlaw-2864	985	7	e.g.	e.g.	ADV
taxlaw-2864	985	8	,	,	PUNCT
taxlaw-2864	985	9	catherine	catherine	PROPN
taxlaw-2864	985	10	rampell	rampell	PROPN
taxlaw-2864	985	11	,	,	PUNCT
taxlaw-2864	985	12	why	why	SCONJ
taxlaw-2864	985	13	is	be	AUX
taxlaw-2864	985	14	turkey	turkey	NOUN
taxlaw-2864	985	15	cheaper	cheap	ADJ
taxlaw-2864	985	16	when	when	SCONJ
taxlaw-2864	985	17	demand	demand	NOUN
taxlaw-2864	985	18	is	be	AUX
taxlaw-2864	985	19	higher	high	ADJ
taxlaw-2864	985	20	?	?	PUNCT
taxlaw-2864	985	21	,	,	PUNCT
taxlaw-2864	985	22	n.y	n.y	PROPN
taxlaw-2864	985	23	.	.	PROPN
taxlaw-2864	985	24	times	times	PROPN
taxlaw-2864	985	25	(	(	PUNCT
taxlaw-2864	985	26	nov	nov	PROPN
taxlaw-2864	985	27	.	.	PROPN
taxlaw-2864	985	28	19	19	NUM
taxlaw-2864	985	29	,	,	PUNCT
taxlaw-2864	985	30	2013	2013	NUM
taxlaw-2864	985	31	)	)	PUNCT
taxlaw-2864	985	32	,	,	PUNCT
taxlaw-2864	985	33	http://www.nytimes.com/2013/11/24/magazine/why-is-turkey-cheaper-when-demand-is-higher.html	http://www.nytimes.com/2013/11/24/magazine/why-is-turkey-cheaper-when-demand-is-higher.html	PROPN
taxlaw-2864	985	34	(	(	PUNCT
taxlaw-2864	985	35	“	"	PUNCT
taxlaw-2864	985	36	consumers	consumer	NOUN
taxlaw-2864	985	37	might	might	AUX
taxlaw-2864	985	38	get	get	VERB
taxlaw-2864	985	39	more	more	ADJ
taxlaw-2864	985	40	price	price	NOUN
taxlaw-2864	985	41	-	-	PUNCT
taxlaw-2864	985	42	sensitive	sensitive	ADJ
taxlaw-2864	985	43	during	during	ADP
taxlaw-2864	985	44	periods	period	NOUN
taxlaw-2864	985	45	of	of	ADP
taxlaw-2864	985	46	peak	peak	NOUN
taxlaw-2864	985	47	demand	demand	NOUN
taxlaw-2864	985	48	and	and	CCONJ
taxlaw-2864	985	49	do	do	VERB
taxlaw-2864	985	50	more	more	ADJ
taxlaw-2864	985	51	comparison	comparison	NOUN
taxlaw-2864	985	52	-	-	PUNCT
taxlaw-2864	985	53	shopping	shopping	NOUN
taxlaw-2864	985	54	,	,	PUNCT
taxlaw-2864	985	55	so	so	SCONJ
taxlaw-2864	985	56	stores	store	NOUN
taxlaw-2864	985	57	have	have	VERB
taxlaw-2864	985	58	to	to	PART
taxlaw-2864	985	59	drop	drop	VERB
taxlaw-2864	985	60	their	their	PRON
taxlaw-2864	985	61	prices	price	NOUN
taxlaw-2864	985	62	if	if	SCONJ
taxlaw-2864	985	63	they	they	PRON
taxlaw-2864	985	64	want	want	VERB
taxlaw-2864	985	65	to	to	PART
taxlaw-2864	985	66	capture	capture	VERB
taxlaw-2864	985	67	sales	sale	NOUN
taxlaw-2864	985	68	.	.	PUNCT
taxlaw-2864	985	69	”	"	PUNCT
taxlaw-2864	985	70	)	)	PUNCT
taxlaw-2864	985	71	.	.	PUNCT
taxlaw-2864	986	1	257	257	NUM
taxlaw-2864	986	2	the	the	DET
taxlaw-2864	986	3	effect	effect	NOUN
taxlaw-2864	986	4	of	of	ADP
taxlaw-2864	986	5	higher	high	ADJ
taxlaw-2864	986	6	marginal	marginal	ADJ
taxlaw-2864	986	7	tax	tax	NOUN
taxlaw-2864	986	8	rates	rate	NOUN
taxlaw-2864	986	9	remains	remain	VERB
taxlaw-2864	986	10	unsettled	unsettled	ADJ
taxlaw-2864	986	11	:	:	PUNCT
taxlaw-2864	986	12	on	on	ADP
taxlaw-2864	986	13	the	the	DET
taxlaw-2864	986	14	one	one	NUM
taxlaw-2864	986	15	hand	hand	NOUN
taxlaw-2864	986	16	,	,	PUNCT
taxlaw-2864	986	17	there	there	PRON
taxlaw-2864	986	18	are	be	VERB
taxlaw-2864	986	19	many	many	ADJ
taxlaw-2864	986	20	economists	economist	NOUN
taxlaw-2864	986	21	who	who	PRON
taxlaw-2864	986	22	contend	contend	VERB
taxlaw-2864	986	23	that	that	SCONJ
taxlaw-2864	986	24	higher	high	ADJ
taxlaw-2864	986	25	marginal	marginal	ADJ
taxlaw-2864	986	26	tax	tax	NOUN
taxlaw-2864	986	27	rates	rate	NOUN
taxlaw-2864	986	28	drive	drive	VERB
taxlaw-2864	986	29	taxpayers	taxpayer	NOUN
taxlaw-2864	986	30	to	to	PART
taxlaw-2864	986	31	pursue	pursue	VERB
taxlaw-2864	986	32	more	more	ADJ
taxlaw-2864	986	33	leisure	leisure	NOUN
taxlaw-2864	986	34	-	-	PUNCT
taxlaw-2864	986	35	oriented	orient	VERB
taxlaw-2864	986	36	activities	activity	NOUN
taxlaw-2864	986	37	(	(	PUNCT
taxlaw-2864	986	38	i.e.	i.e.	X
taxlaw-2864	986	39	,	,	PUNCT
taxlaw-2864	986	40	the	the	DET
taxlaw-2864	986	41	substitution	substitution	NOUN
taxlaw-2864	986	42	effect	effect	NOUN
taxlaw-2864	986	43	)	)	PUNCT
taxlaw-2864	986	44	;	;	PUNCT
taxlaw-2864	986	45	on	on	ADP
taxlaw-2864	986	46	the	the	DET
taxlaw-2864	986	47	other	other	ADJ
taxlaw-2864	986	48	hand	hand	NOUN
taxlaw-2864	986	49	,	,	PUNCT
taxlaw-2864	986	50	there	there	PRON
taxlaw-2864	986	51	are	be	VERB
taxlaw-2864	986	52	other	other	ADJ
taxlaw-2864	986	53	economists	economist	NOUN
taxlaw-2864	986	54	who	who	PRON
taxlaw-2864	986	55	argue	argue	VERB
taxlaw-2864	986	56	that	that	SCONJ
taxlaw-2864	986	57	higher	high	ADJ
taxlaw-2864	986	58	marginal	marginal	ADJ
taxlaw-2864	986	59	tax	tax	NOUN
taxlaw-2864	986	60	rates	rate	NOUN
taxlaw-2864	986	61	lead	lead	VERB
taxlaw-2864	986	62	taxpayers	taxpayer	NOUN
taxlaw-2864	986	63	to	to	PART
taxlaw-2864	986	64	work	work	VERB
taxlaw-2864	986	65	more	more	ADJ
taxlaw-2864	986	66	to	to	PART
taxlaw-2864	986	67	secure	secure	VERB
taxlaw-2864	986	68	the	the	DET
taxlaw-2864	986	69	same	same	ADJ
taxlaw-2864	986	70	net	net	ADJ
taxlaw-2864	986	71	take	take	NOUN
taxlaw-2864	986	72	-	-	PUNCT
taxlaw-2864	986	73	home	home	NOUN
taxlaw-2864	986	74	pay	pay	NOUN
taxlaw-2864	986	75	(	(	PUNCT
taxlaw-2864	986	76	i.e.	i.e.	X
taxlaw-2864	986	77	,	,	PUNCT
taxlaw-2864	986	78	the	the	DET
taxlaw-2864	986	79	income	income	NOUN
taxlaw-2864	986	80	effect	effect	NOUN
taxlaw-2864	986	81	)	)	PUNCT
taxlaw-2864	986	82	.	.	PUNCT
taxlaw-2864	987	1	orley	orley	ADJ
taxlaw-2864	987	2	ashenfelter	ashenfelter	NOUN
taxlaw-2864	987	3	&	&	CCONJ
taxlaw-2864	987	4	james	james	PROPN
taxlaw-2864	987	5	heckman	heckman	PROPN
taxlaw-2864	987	6	,	,	PUNCT
taxlaw-2864	987	7	the	the	DET
taxlaw-2864	987	8	estimation	estimation	NOUN
taxlaw-2864	987	9	of	of	ADP
taxlaw-2864	987	10	income	income	NOUN
taxlaw-2864	987	11	and	and	CCONJ
taxlaw-2864	987	12	substitution	substitution	NOUN
taxlaw-2864	987	13	effects	effect	NOUN
taxlaw-2864	987	14	in	in	ADP
taxlaw-2864	987	15	a	a	DET
taxlaw-2864	987	16	model	model	NOUN
taxlaw-2864	987	17	of	of	ADP
taxlaw-2864	987	18	family	family	NOUN
taxlaw-2864	987	19	labor	labor	NOUN
taxlaw-2864	987	20	supply	supply	NOUN
taxlaw-2864	987	21	,	,	PUNCT
taxlaw-2864	987	22	42	42	NUM
taxlaw-2864	987	23	econometrica	econometrica	NOUN
taxlaw-2864	987	24	73	73	NUM
taxlaw-2864	987	25	(	(	PUNCT
taxlaw-2864	987	26	1974	1974	NUM
taxlaw-2864	987	27	)	)	PUNCT
taxlaw-2864	987	28	.	.	PUNCT
taxlaw-2864	988	1	https://economix.blogs.nytimes.com/2013/08/06/the-sacrosanct-mortgage-interest-deduction/	https://economix.blogs.nytimes.com/2013/08/06/the-sacrosanct-mortgage-interest-deduction/	PROPN
taxlaw-2864	988	2	https://economix.blogs.nytimes.com/2013/08/06/the-sacrosanct-mortgage-interest-deduction/	https://economix.blogs.nytimes.com/2013/08/06/the-sacrosanct-mortgage-interest-deduction/	PROPN
taxlaw-2864	988	3	44	44	NUM
taxlaw-2864	989	1	[	[	X
taxlaw-2864	989	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	989	3	columbia	columbia	PROPN
taxlaw-2864	989	4	journal	journal	PROPN
taxlaw-2864	989	5	of	of	ADP
taxlaw-2864	989	6	tax	tax	NOUN
taxlaw-2864	989	7	law	law	NOUN
taxlaw-2864	989	8	on	on	ADP
taxlaw-2864	989	9	balance	balance	NOUN
taxlaw-2864	989	10	,	,	PUNCT
taxlaw-2864	989	11	a	a	DET
taxlaw-2864	989	12	reduction	reduction	NOUN
taxlaw-2864	989	13	or	or	CCONJ
taxlaw-2864	989	14	elimination	elimination	NOUN
taxlaw-2864	989	15	of	of	ADP
taxlaw-2864	989	16	the	the	DET
taxlaw-2864	989	17	payroll	payroll	NOUN
taxlaw-2864	989	18	tax	tax	NOUN
taxlaw-2864	989	19	should	should	AUX
taxlaw-2864	989	20	have	have	VERB
taxlaw-2864	989	21	a	a	DET
taxlaw-2864	989	22	positive	positive	ADJ
taxlaw-2864	989	23	bearing	bearing	NOUN
taxlaw-2864	989	24	on	on	ADP
taxlaw-2864	989	25	the	the	DET
taxlaw-2864	989	26	economy	economy	NOUN
taxlaw-2864	989	27	and	and	CCONJ
taxlaw-2864	989	28	,	,	PUNCT
taxlaw-2864	989	29	in	in	ADP
taxlaw-2864	989	30	particular	particular	ADJ
taxlaw-2864	989	31	,	,	PUNCT
taxlaw-2864	989	32	provide	provide	VERB
taxlaw-2864	989	33	vibrancy	vibrancy	NOUN
taxlaw-2864	989	34	to	to	ADP
taxlaw-2864	989	35	the	the	DET
taxlaw-2864	989	36	labor	labor	NOUN
taxlaw-2864	989	37	market	market	NOUN
taxlaw-2864	989	38	.	.	PUNCT
taxlaw-2864	990	1	as	as	SCONJ
taxlaw-2864	990	2	employers	employer	NOUN
taxlaw-2864	990	3	ramped	ramp	VERB
taxlaw-2864	990	4	up	up	ADP
taxlaw-2864	990	5	hiring	hire	VERB
taxlaw-2864	990	6	,	,	PUNCT
taxlaw-2864	990	7	the	the	DET
taxlaw-2864	990	8	nation	nation	NOUN
taxlaw-2864	990	9	’s	’s	PART
taxlaw-2864	990	10	workforce	workforce	NOUN
taxlaw-2864	990	11	would	would	AUX
taxlaw-2864	990	12	benefit	benefit	VERB
taxlaw-2864	990	13	;	;	PUNCT
taxlaw-2864	990	14	meanwhile	meanwhile	ADV
taxlaw-2864	990	15	,	,	PUNCT
taxlaw-2864	990	16	higher	high	ADJ
taxlaw-2864	990	17	wages	wage	NOUN
taxlaw-2864	990	18	combined	combine	VERB
taxlaw-2864	990	19	with	with	ADP
taxlaw-2864	990	20	a	a	DET
taxlaw-2864	990	21	larger	large	ADJ
taxlaw-2864	990	22	tax	tax	NOUN
taxlaw-2864	990	23	burden	burden	NOUN
taxlaw-2864	990	24	(	(	PUNCT
taxlaw-2864	990	25	be	be	AUX
taxlaw-2864	990	26	it	it	PRON
taxlaw-2864	990	27	in	in	ADP
taxlaw-2864	990	28	the	the	DET
taxlaw-2864	990	29	form	form	NOUN
taxlaw-2864	990	30	of	of	ADP
taxlaw-2864	990	31	income	income	NOUN
taxlaw-2864	990	32	tax	tax	NOUN
taxlaw-2864	990	33	,	,	PUNCT
taxlaw-2864	990	34	carbon	carbon	NOUN
taxlaw-2864	990	35	tax	tax	NOUN
taxlaw-2864	990	36	,	,	PUNCT
taxlaw-2864	990	37	or	or	CCONJ
taxlaw-2864	990	38	other	other	ADJ
taxlaw-2864	990	39	tax	tax	NOUN
taxlaw-2864	990	40	)	)	PUNCT
taxlaw-2864	990	41	would	would	AUX
taxlaw-2864	990	42	essentially	essentially	ADV
taxlaw-2864	990	43	leave	leave	VERB
taxlaw-2864	990	44	employees	employee	NOUN
taxlaw-2864	990	45	in	in	ADP
taxlaw-2864	990	46	the	the	DET
taxlaw-2864	990	47	same	same	ADJ
taxlaw-2864	990	48	position	position	NOUN
taxlaw-2864	990	49	that	that	SCONJ
taxlaw-2864	990	50	they	they	PRON
taxlaw-2864	990	51	were	be	AUX
taxlaw-2864	990	52	in	in	ADV
taxlaw-2864	990	53	prior	prior	ADV
taxlaw-2864	990	54	to	to	ADP
taxlaw-2864	990	55	the	the	DET
taxlaw-2864	990	56	institution	institution	NOUN
taxlaw-2864	990	57	of	of	ADP
taxlaw-2864	990	58	this	this	DET
taxlaw-2864	990	59	proposed	propose	VERB
taxlaw-2864	990	60	tax	tax	NOUN
taxlaw-2864	990	61	reform	reform	NOUN
taxlaw-2864	990	62	measure	measure	NOUN
taxlaw-2864	990	63	.	.	PUNCT
taxlaw-2864	991	1	ultimately	ultimately	ADV
taxlaw-2864	991	2	,	,	PUNCT
taxlaw-2864	991	3	an	an	DET
taxlaw-2864	991	4	economic	economic	ADJ
taxlaw-2864	991	5	equilibrium	equilibrium	NOUN
taxlaw-2864	991	6	point	point	NOUN
taxlaw-2864	991	7	would	would	AUX
taxlaw-2864	991	8	be	be	AUX
taxlaw-2864	991	9	reached	reach	VERB
taxlaw-2864	991	10	in	in	ADP
taxlaw-2864	991	11	which	which	PRON
taxlaw-2864	991	12	labor	labor	NOUN
taxlaw-2864	991	13	’s	’s	PART
taxlaw-2864	991	14	use	use	NOUN
taxlaw-2864	991	15	would	would	AUX
taxlaw-2864	991	16	be	be	AUX
taxlaw-2864	991	17	either	either	CCONJ
taxlaw-2864	991	18	buoyed	buoy	VERB
taxlaw-2864	991	19	or	or	CCONJ
taxlaw-2864	991	20	,	,	PUNCT
taxlaw-2864	991	21	at	at	ADP
taxlaw-2864	991	22	the	the	DET
taxlaw-2864	991	23	very	very	ADV
taxlaw-2864	991	24	least	least	ADJ
taxlaw-2864	991	25	,	,	PUNCT
taxlaw-2864	991	26	stabilized	stabilize	VERB
taxlaw-2864	991	27	.	.	PUNCT
taxlaw-2864	992	1	further	far	ADV
taxlaw-2864	992	2	,	,	PUNCT
taxlaw-2864	992	3	congress	congress	PROPN
taxlaw-2864	992	4	could	could	AUX
taxlaw-2864	992	5	use	use	VERB
taxlaw-2864	992	6	the	the	DET
taxlaw-2864	992	7	projected	project	VERB
taxlaw-2864	992	8	revenue	revenue	NOUN
taxlaw-2864	992	9	savings	saving	NOUN
taxlaw-2864	992	10	from	from	ADP
taxlaw-2864	992	11	no	no	ADV
taxlaw-2864	992	12	longer	long	ADV
taxlaw-2864	992	13	subsidizing	subsidize	VERB
taxlaw-2864	992	14	business	business	NOUN
taxlaw-2864	992	15	and	and	CCONJ
taxlaw-2864	992	16	investment	investment	NOUN
taxlaw-2864	992	17	profits	profit	NOUN
taxlaw-2864	992	18	to	to	PART
taxlaw-2864	992	19	augment	augment	VERB
taxlaw-2864	992	20	educational	educational	ADJ
taxlaw-2864	992	21	opportunities	opportunity	NOUN
taxlaw-2864	992	22	.	.	PUNCT
taxlaw-2864	993	1	study	study	NOUN
taxlaw-2864	993	2	after	after	ADP
taxlaw-2864	993	3	study	study	NOUN
taxlaw-2864	993	4	reports	report	VERB
taxlaw-2864	993	5	that	that	SCONJ
taxlaw-2864	993	6	the	the	DET
taxlaw-2864	993	7	united	united	PROPN
taxlaw-2864	993	8	states	states	PROPN
taxlaw-2864	993	9	is	be	AUX
taxlaw-2864	993	10	lagging	lag	VERB
taxlaw-2864	993	11	in	in	ADP
taxlaw-2864	993	12	training	train	VERB
taxlaw-2864	993	13	the	the	DET
taxlaw-2864	993	14	next	next	ADJ
taxlaw-2864	993	15	generation	generation	NOUN
taxlaw-2864	993	16	of	of	ADP
taxlaw-2864	993	17	engineers	engineer	NOUN
taxlaw-2864	993	18	and	and	CCONJ
taxlaw-2864	993	19	scientists.258	scientists.258	PROPN
taxlaw-2864	993	20	congress	congress	PROPN
taxlaw-2864	993	21	therefore	therefore	ADV
taxlaw-2864	993	22	needs	need	VERB
taxlaw-2864	993	23	to	to	PART
taxlaw-2864	993	24	send	send	VERB
taxlaw-2864	993	25	a	a	DET
taxlaw-2864	993	26	signal	signal	NOUN
taxlaw-2864	993	27	that	that	SCONJ
taxlaw-2864	993	28	this	this	PRON
taxlaw-2864	993	29	is	be	AUX
taxlaw-2864	993	30	where	where	SCONJ
taxlaw-2864	993	31	the	the	DET
taxlaw-2864	993	32	future	future	NOUN
taxlaw-2864	993	33	lies	lie	VERB
taxlaw-2864	993	34	and	and	CCONJ
taxlaw-2864	993	35	that	that	SCONJ
taxlaw-2864	993	36	,	,	PUNCT
taxlaw-2864	993	37	to	to	ADP
taxlaw-2864	993	38	this	this	DET
taxlaw-2864	993	39	end	end	NOUN
taxlaw-2864	993	40	,	,	PUNCT
taxlaw-2864	993	41	it	it	PRON
taxlaw-2864	993	42	is	be	AUX
taxlaw-2864	993	43	willing	willing	ADJ
taxlaw-2864	993	44	to	to	PART
taxlaw-2864	993	45	invest	invest	VERB
taxlaw-2864	993	46	in	in	ADP
taxlaw-2864	993	47	the	the	DET
taxlaw-2864	993	48	human	human	ADJ
taxlaw-2864	993	49	capital	capital	NOUN
taxlaw-2864	993	50	of	of	ADP
taxlaw-2864	993	51	its	its	PRON
taxlaw-2864	993	52	youth	youth	NOUN
taxlaw-2864	993	53	.	.	PUNCT
taxlaw-2864	994	1	how	how	SCONJ
taxlaw-2864	994	2	exactly	exactly	ADV
taxlaw-2864	994	3	this	this	DET
taxlaw-2864	994	4	objective	objective	NOUN
taxlaw-2864	994	5	is	be	AUX
taxlaw-2864	994	6	achieved	achieve	VERB
taxlaw-2864	994	7	is	be	AUX
taxlaw-2864	994	8	the	the	DET
taxlaw-2864	994	9	fodder	fodder	NOUN
taxlaw-2864	994	10	of	of	ADP
taxlaw-2864	994	11	a	a	DET
taxlaw-2864	994	12	vast	vast	ADJ
taxlaw-2864	994	13	array	array	NOUN
taxlaw-2864	994	14	of	of	ADP
taxlaw-2864	994	15	analysis	analysis	NOUN
taxlaw-2864	994	16	in	in	ADP
taxlaw-2864	994	17	the	the	DET
taxlaw-2864	994	18	educational	educational	ADJ
taxlaw-2864	994	19	arena	arena	NOUN
taxlaw-2864	994	20	.	.	PUNCT
taxlaw-2864	995	1	suffice	suffice	VERB
taxlaw-2864	995	2	it	it	PRON
taxlaw-2864	995	3	to	to	PART
taxlaw-2864	995	4	say	say	VERB
taxlaw-2864	995	5	that	that	SCONJ
taxlaw-2864	995	6	congress	congress	PROPN
taxlaw-2864	995	7	should	should	AUX
taxlaw-2864	995	8	be	be	AUX
taxlaw-2864	995	9	creative	creative	ADJ
taxlaw-2864	995	10	in	in	ADP
taxlaw-2864	995	11	its	its	PRON
taxlaw-2864	995	12	approaches	approach	NOUN
taxlaw-2864	995	13	and	and	CCONJ
taxlaw-2864	995	14	utilize	utilize	VERB
taxlaw-2864	995	15	the	the	DET
taxlaw-2864	995	16	code	code	NOUN
taxlaw-2864	995	17	as	as	ADP
taxlaw-2864	995	18	a	a	DET
taxlaw-2864	995	19	tool	tool	NOUN
taxlaw-2864	995	20	to	to	PART
taxlaw-2864	995	21	promote	promote	VERB
taxlaw-2864	995	22	investments	investment	NOUN
taxlaw-2864	995	23	in	in	ADP
taxlaw-2864	995	24	human	human	ADJ
taxlaw-2864	995	25	capital	capital	NOUN
taxlaw-2864	995	26	.	.	PUNCT
taxlaw-2864	996	1	a	a	DET
taxlaw-2864	996	2	myriad	myriad	NOUN
taxlaw-2864	996	3	of	of	ADP
taxlaw-2864	996	4	opportunities	opportunity	NOUN
taxlaw-2864	996	5	exists	exist	VERB
taxlaw-2864	996	6	;	;	PUNCT
taxlaw-2864	996	7	none	none	NOUN
taxlaw-2864	996	8	of	of	ADP
taxlaw-2864	996	9	which	which	PRON
taxlaw-2864	996	10	is	be	AUX
taxlaw-2864	996	11	the	the	DET
taxlaw-2864	996	12	unequivocal	unequivocal	ADJ
taxlaw-2864	996	13	answer	answer	NOUN
taxlaw-2864	996	14	.	.	PUNCT
taxlaw-2864	997	1	2	2	X
taxlaw-2864	997	2	.	.	X
taxlaw-2864	997	3	administrative	administrative	ADJ
taxlaw-2864	997	4	efficiencies	efficiency	NOUN
taxlaw-2864	997	5	would	would	AUX
taxlaw-2864	997	6	be	be	AUX
taxlaw-2864	997	7	gained	gain	VERB
taxlaw-2864	997	8	a	a	DET
taxlaw-2864	997	9	major	major	ADJ
taxlaw-2864	997	10	contributing	contribute	VERB
taxlaw-2864	997	11	factor	factor	NOUN
taxlaw-2864	997	12	to	to	ADP
taxlaw-2864	997	13	the	the	DET
taxlaw-2864	997	14	code	code	NOUN
taxlaw-2864	997	15	’s	’s	PART
taxlaw-2864	997	16	girth	girth	NOUN
taxlaw-2864	997	17	and	and	CCONJ
taxlaw-2864	997	18	complexity	complexity	NOUN
taxlaw-2864	997	19	is	be	AUX
taxlaw-2864	997	20	the	the	DET
taxlaw-2864	997	21	preferential	preferential	ADJ
taxlaw-2864	997	22	tax	tax	NOUN
taxlaw-2864	997	23	rate	rate	NOUN
taxlaw-2864	997	24	treatment	treatment	NOUN
taxlaw-2864	997	25	of	of	ADP
taxlaw-2864	997	26	capital	capital	NOUN
taxlaw-2864	997	27	gains	gain	NOUN
taxlaw-2864	997	28	.	.	PUNCT
taxlaw-2864	998	1	the	the	DET
taxlaw-2864	998	2	code	code	NOUN
taxlaw-2864	998	3	is	be	AUX
taxlaw-2864	998	4	replete	replete	ADJ
taxlaw-2864	998	5	with	with	ADP
taxlaw-2864	998	6	sections	section	NOUN
taxlaw-2864	998	7	,	,	PUNCT
taxlaw-2864	998	8	subsections	subsection	NOUN
taxlaw-2864	998	9	,	,	PUNCT
taxlaw-2864	998	10	clauses	clause	NOUN
taxlaw-2864	998	11	,	,	PUNCT
taxlaw-2864	998	12	and	and	CCONJ
taxlaw-2864	998	13	subclauses	subclause	NOUN
taxlaw-2864	998	14	that	that	PRON
taxlaw-2864	998	15	elaborate	elaborate	VERB
taxlaw-2864	998	16	when	when	SCONJ
taxlaw-2864	998	17	and	and	CCONJ
taxlaw-2864	998	18	if	if	SCONJ
taxlaw-2864	998	19	something	something	PRON
taxlaw-2864	998	20	is	be	AUX
taxlaw-2864	998	21	a	a	DET
taxlaw-2864	998	22	capital	capital	NOUN
taxlaw-2864	998	23	asset	asset	NOUN
taxlaw-2864	998	24	and	and	CCONJ
taxlaw-2864	998	25	the	the	DET
taxlaw-2864	998	26	appropriate	appropriate	ADJ
taxlaw-2864	998	27	tax	tax	NOUN
taxlaw-2864	998	28	treatment	treatment	NOUN
taxlaw-2864	998	29	associated	associate	VERB
taxlaw-2864	998	30	with	with	ADP
taxlaw-2864	998	31	this	this	DET
taxlaw-2864	998	32	label.259	label.259	NOUN
taxlaw-2864	998	33	these	these	PRON
taxlaw-2864	998	34	are	be	AUX
taxlaw-2864	998	35	not	not	PART
taxlaw-2864	998	36	easy	easy	ADJ
taxlaw-2864	998	37	-	-	PUNCT
taxlaw-2864	998	38	to	to	PART
taxlaw-2864	998	39	-	-	PUNCT
taxlaw-2864	998	40	understand	understand	VERB
taxlaw-2864	998	41	provisions	provision	NOUN
taxlaw-2864	998	42	;	;	PUNCT
taxlaw-2864	998	43	to	to	ADP
taxlaw-2864	998	44	the	the	DET
taxlaw-2864	998	45	contrary	contrary	NOUN
taxlaw-2864	998	46	,	,	PUNCT
taxlaw-2864	998	47	some	some	PRON
taxlaw-2864	998	48	of	of	ADP
taxlaw-2864	998	49	the	the	DET
taxlaw-2864	998	50	code	code	NOUN
taxlaw-2864	998	51	’s	’s	PART
taxlaw-2864	998	52	most	most	ADV
taxlaw-2864	998	53	challenging	challenging	ADJ
taxlaw-2864	998	54	attributes	attribute	NOUN
taxlaw-2864	998	55	relate	relate	VERB
taxlaw-2864	998	56	to	to	ADP
taxlaw-2864	998	57	capital	capital	NOUN
taxlaw-2864	998	58	gains	gain	NOUN
taxlaw-2864	998	59	treatment	treatment	NOUN
taxlaw-2864	998	60	and	and	CCONJ
taxlaw-2864	998	61	the	the	DET
taxlaw-2864	998	62	concomitant	concomitant	ADJ
taxlaw-2864	998	63	computations	computation	NOUN
taxlaw-2864	998	64	that	that	PRON
taxlaw-2864	998	65	these	these	DET
taxlaw-2864	998	66	determinations	determination	NOUN
taxlaw-2864	998	67	engender.260	engender.260	ADV
taxlaw-2864	998	68	if	if	SCONJ
taxlaw-2864	998	69	congress	congress	PROPN
taxlaw-2864	998	70	eliminated	eliminate	VERB
taxlaw-2864	998	71	the	the	DET
taxlaw-2864	998	72	capital	capital	NOUN
taxlaw-2864	998	73	gains	gain	NOUN
taxlaw-2864	998	74	tax	tax	NOUN
taxlaw-2864	998	75	rate	rate	NOUN
taxlaw-2864	998	76	preference	preference	NOUN
taxlaw-2864	998	77	,	,	PUNCT
taxlaw-2864	998	78	administrative	administrative	ADJ
taxlaw-2864	998	79	efficiencies	efficiency	NOUN
taxlaw-2864	998	80	would	would	AUX
taxlaw-2864	998	81	result	result	VERB
taxlaw-2864	998	82	.	.	PUNCT
taxlaw-2864	999	1	if	if	SCONJ
taxlaw-2864	999	2	all	all	DET
taxlaw-2864	999	3	income	income	NOUN
taxlaw-2864	999	4	was	be	AUX
taxlaw-2864	999	5	subject	subject	ADJ
taxlaw-2864	999	6	to	to	ADP
taxlaw-2864	999	7	the	the	DET
taxlaw-2864	999	8	same	same	ADJ
taxlaw-2864	999	9	tax	tax	NOUN
taxlaw-2864	999	10	rates	rate	NOUN
taxlaw-2864	999	11	,	,	PUNCT
taxlaw-2864	999	12	taxpayers	taxpayer	NOUN
taxlaw-2864	999	13	would	would	AUX
taxlaw-2864	999	14	have	have	VERB
taxlaw-2864	999	15	an	an	DET
taxlaw-2864	999	16	easier	easy	ADJ
taxlaw-2864	999	17	time	time	NOUN
taxlaw-2864	999	18	comprehending	comprehend	VERB
taxlaw-2864	999	19	their	their	PRON
taxlaw-2864	999	20	tax	tax	NOUN
taxlaw-2864	999	21	burden	burden	NOUN
taxlaw-2864	999	22	.	.	PUNCT
taxlaw-2864	1000	1	with	with	ADP
taxlaw-2864	1000	2	a	a	DET
taxlaw-2864	1000	3	few	few	ADJ
taxlaw-2864	1000	4	keystrokes	keystroke	NOUN
taxlaw-2864	1000	5	on	on	ADP
taxlaw-2864	1000	6	their	their	PRON
taxlaw-2864	1000	7	computer	computer	NOUN
taxlaw-2864	1000	8	or	or	CCONJ
taxlaw-2864	1000	9	numeric	numeric	ADJ
taxlaw-2864	1000	10	entries	entry	NOUN
taxlaw-2864	1000	11	on	on	ADP
taxlaw-2864	1000	12	their	their	PRON
taxlaw-2864	1000	13	smartphone	smartphone	NOUN
taxlaw-2864	1000	14	,	,	PUNCT
taxlaw-2864	1000	15	taxpayers	taxpayer	NOUN
taxlaw-2864	1000	16	could	could	AUX
taxlaw-2864	1000	17	quickly	quickly	ADV
taxlaw-2864	1000	18	secure	secure	VERB
taxlaw-2864	1000	19	a	a	DET
taxlaw-2864	1000	20	good	good	ADJ
taxlaw-2864	1000	21	idea	idea	NOUN
taxlaw-2864	1000	22	of	of	ADP
taxlaw-2864	1000	23	their	their	PRON
taxlaw-2864	1000	24	anticipated	anticipate	VERB
taxlaw-2864	1000	25	annual	annual	ADJ
taxlaw-2864	1000	26	tax	tax	NOUN
taxlaw-2864	1000	27	burden	burden	NOUN
taxlaw-2864	1000	28	.	.	PUNCT
taxlaw-2864	1001	1	furthermore	furthermore	ADV
taxlaw-2864	1001	2	,	,	PUNCT
taxlaw-2864	1001	3	they	they	PRON
taxlaw-2864	1001	4	would	would	AUX
taxlaw-2864	1001	5	no	no	ADV
taxlaw-2864	1001	6	longer	long	ADV
taxlaw-2864	1001	7	have	have	VERB
taxlaw-2864	1001	8	to	to	PART
taxlaw-2864	1001	9	dwell	dwell	VERB
taxlaw-2864	1001	10	on	on	ADP
taxlaw-2864	1001	11	whether	whether	SCONJ
taxlaw-2864	1001	12	they	they	PRON
taxlaw-2864	1001	13	should	should	AUX
taxlaw-2864	1001	14	hold	hold	VERB
taxlaw-2864	1001	15	onto	onto	ADP
taxlaw-2864	1001	16	their	their	PRON
taxlaw-2864	1001	17	capital	capital	NOUN
taxlaw-2864	1001	18	investments	investment	NOUN
taxlaw-2864	1001	19	for	for	ADP
taxlaw-2864	1001	20	a	a	DET
taxlaw-2864	1001	21	particular	particular	ADJ
taxlaw-2864	1001	22	period	period	NOUN
taxlaw-2864	1001	23	of	of	ADP
taxlaw-2864	1001	24	time	time	NOUN
taxlaw-2864	1001	25	(	(	PUNCT
taxlaw-2864	1001	26	e.g.	e.g.	ADV
taxlaw-2864	1001	27	,	,	PUNCT
taxlaw-2864	1001	28	more	more	ADJ
taxlaw-2864	1001	29	than	than	ADP
taxlaw-2864	1001	30	one	one	NUM
taxlaw-2864	1001	31	year	year	NOUN
taxlaw-2864	1001	32	)	)	PUNCT
taxlaw-2864	1001	33	261	261	NUM
taxlaw-2864	1001	34	or	or	CCONJ
taxlaw-2864	1001	35	how	how	SCONJ
taxlaw-2864	1001	36	deductions	deduction	NOUN
taxlaw-2864	1001	37	for	for	ADP
taxlaw-2864	1001	38	certain	certain	ADJ
taxlaw-2864	1001	39	charitable	charitable	ADJ
taxlaw-2864	1001	40	contributions	contribution	NOUN
taxlaw-2864	1001	41	might	might	AUX
taxlaw-2864	1001	42	be	be	AUX
taxlaw-2864	1001	43	limited.262	limited.262	VERB
taxlaw-2864	1001	44	to	to	PART
taxlaw-2864	1001	45	be	be	AUX
taxlaw-2864	1001	46	sure	sure	ADJ
taxlaw-2864	1001	47	,	,	PUNCT
taxlaw-2864	1001	48	even	even	ADV
taxlaw-2864	1001	49	if	if	SCONJ
taxlaw-2864	1001	50	congress	congress	PROPN
taxlaw-2864	1001	51	eliminated	eliminate	VERB
taxlaw-2864	1001	52	258	258	NUM
taxlaw-2864	1001	53	see	see	NOUN
taxlaw-2864	1001	54	drew	draw	VERB
taxlaw-2864	1001	55	desilver	desilver	PROPN
taxlaw-2864	1001	56	,	,	PUNCT
taxlaw-2864	1001	57	u.s	u.s	PROPN
taxlaw-2864	1001	58	.	.	PROPN
taxlaw-2864	1001	59	students	student	NOUN
taxlaw-2864	1001	60	’	'	PUNCT
taxlaw-2864	1001	61	academic	academic	ADJ
taxlaw-2864	1001	62	achievement	achievement	NOUN
taxlaw-2864	1001	63	still	still	ADV
taxlaw-2864	1001	64	lags	lag	VERB
taxlaw-2864	1001	65	that	that	PRON
taxlaw-2864	1001	66	of	of	ADP
taxlaw-2864	1001	67	their	their	PRON
taxlaw-2864	1001	68	peers	peer	NOUN
taxlaw-2864	1001	69	in	in	ADP
taxlaw-2864	1001	70	many	many	ADJ
taxlaw-2864	1001	71	other	other	ADJ
taxlaw-2864	1001	72	countries	country	NOUN
taxlaw-2864	1001	73	,	,	PUNCT
taxlaw-2864	1001	74	pew	pew	NOUN
taxlaw-2864	1001	75	res	re	NOUN
taxlaw-2864	1001	76	.	.	PUNCT
taxlaw-2864	1002	1	center	center	NOUN
taxlaw-2864	1002	2	.	.	PUNCT
taxlaw-2864	1003	1	:	:	PUNCT
taxlaw-2864	1004	1	facttank	facttank	ADJ
taxlaw-2864	1004	2	,	,	PUNCT
taxlaw-2864	1004	3	feb	feb	PROPN
taxlaw-2864	1004	4	.	.	PROPN
taxlaw-2864	1004	5	15	15	NUM
taxlaw-2864	1004	6	,	,	PUNCT
taxlaw-2864	1004	7	2017	2017	NUM
taxlaw-2864	1004	8	,	,	PUNCT
taxlaw-2864	1004	9	http://www.pewresearch.org/fact-tank/2017/02/15/u-sstudents-internationally-math-science/	http://www.pewresearch.org/fact-tank/2017/02/15/u-sstudents-internationally-math-science/	PROPN
taxlaw-2864	1005	1	[	[	X
taxlaw-2864	1005	2	https://perma.cc/gs5k-vs4v	https://perma.cc/gs5k-vs4v	X
taxlaw-2864	1005	3	]	]	X
taxlaw-2864	1005	4	(	(	PUNCT
taxlaw-2864	1005	5	“	"	PUNCT
taxlaw-2864	1005	6	recently	recently	ADV
taxlaw-2864	1005	7	released	release	VERB
taxlaw-2864	1005	8	data	datum	NOUN
taxlaw-2864	1005	9	from	from	ADP
taxlaw-2864	1005	10	international	international	ADJ
taxlaw-2864	1005	11	math	math	NOUN
taxlaw-2864	1005	12	and	and	CCONJ
taxlaw-2864	1005	13	science	science	NOUN
taxlaw-2864	1005	14	assessments	assessment	NOUN
taxlaw-2864	1005	15	indicate	indicate	VERB
taxlaw-2864	1005	16	that	that	SCONJ
taxlaw-2864	1005	17	u.s	u.s	PROPN
taxlaw-2864	1005	18	.	.	PROPN
taxlaw-2864	1005	19	students	student	NOUN
taxlaw-2864	1005	20	continue	continue	VERB
taxlaw-2864	1005	21	to	to	PART
taxlaw-2864	1005	22	rank	rank	VERB
taxlaw-2864	1005	23	around	around	ADP
taxlaw-2864	1005	24	the	the	DET
taxlaw-2864	1005	25	middle	middle	NOUN
taxlaw-2864	1005	26	of	of	ADP
taxlaw-2864	1005	27	the	the	DET
taxlaw-2864	1005	28	pack	pack	NOUN
taxlaw-2864	1005	29	,	,	PUNCT
taxlaw-2864	1005	30	and	and	CCONJ
taxlaw-2864	1005	31	behind	behind	ADP
taxlaw-2864	1005	32	many	many	ADJ
taxlaw-2864	1005	33	other	other	ADJ
taxlaw-2864	1005	34	advanced	advanced	ADJ
taxlaw-2864	1005	35	industrial	industrial	ADJ
taxlaw-2864	1005	36	nations	nation	NOUN
taxlaw-2864	1005	37	.	.	PUNCT
taxlaw-2864	1005	38	”	"	PUNCT
taxlaw-2864	1005	39	)	)	PUNCT
taxlaw-2864	1005	40	;	;	PUNCT
taxlaw-2864	1005	41	katherine	katherine	PROPN
taxlaw-2864	1005	42	beard	beard	PROPN
taxlaw-2864	1005	43	,	,	PUNCT
taxlaw-2864	1005	44	behind	behind	ADP
taxlaw-2864	1005	45	america	america	PROPN
taxlaw-2864	1005	46	’s	’s	PART
taxlaw-2864	1005	47	decline	decline	NOUN
taxlaw-2864	1005	48	in	in	ADP
taxlaw-2864	1005	49	math	math	NOUN
taxlaw-2864	1005	50	,	,	PUNCT
taxlaw-2864	1005	51	science	science	NOUN
taxlaw-2864	1005	52	and	and	CCONJ
taxlaw-2864	1005	53	technology	technology	NOUN
taxlaw-2864	1005	54	,	,	PUNCT
taxlaw-2864	1005	55	u.s	u.s	PROPN
taxlaw-2864	1005	56	.	.	PROPN
taxlaw-2864	1005	57	news	news	PROPN
taxlaw-2864	1005	58	(	(	PUNCT
taxlaw-2864	1005	59	nov	nov	PROPN
taxlaw-2864	1005	60	.	.	PROPN
taxlaw-2864	1005	61	13	13	NUM
taxlaw-2864	1005	62	,	,	PUNCT
taxlaw-2864	1005	63	2013	2013	NUM
taxlaw-2864	1005	64	)	)	PUNCT
taxlaw-2864	1005	65	,	,	PUNCT
taxlaw-2864	1005	66	https://www.usnews.com/news/articles/2013/11/13/behind-americasdecline-in-math-science-and-technology	https://www.usnews.com/news/articles/2013/11/13/behind-americasdecline-in-math-science-and-technology	X
taxlaw-2864	1006	1	[	[	X
taxlaw-2864	1006	2	https://perma.cc/8cwm-bssk	https://perma.cc/8cwm-bssk	X
taxlaw-2864	1006	3	]	]	X
taxlaw-2864	1006	4	(	(	PUNCT
taxlaw-2864	1006	5	“	"	PUNCT
taxlaw-2864	1006	6	america	america	PROPN
taxlaw-2864	1006	7	has	have	AUX
taxlaw-2864	1006	8	fallen	fall	VERB
taxlaw-2864	1006	9	far	far	ADV
taxlaw-2864	1006	10	from	from	ADP
taxlaw-2864	1006	11	its	its	PRON
taxlaw-2864	1006	12	place	place	NOUN
taxlaw-2864	1006	13	as	as	ADP
taxlaw-2864	1006	14	a	a	DET
taxlaw-2864	1006	15	leader	leader	NOUN
taxlaw-2864	1006	16	in	in	ADP
taxlaw-2864	1006	17	math	math	NOUN
taxlaw-2864	1006	18	and	and	CCONJ
taxlaw-2864	1006	19	science	science	NOUN
taxlaw-2864	1006	20	,	,	PUNCT
taxlaw-2864	1006	21	experts	expert	NOUN
taxlaw-2864	1006	22	said	say	VERB
taxlaw-2864	1006	23	during	during	ADP
taxlaw-2864	1006	24	a	a	DET
taxlaw-2864	1006	25	science	science	NOUN
taxlaw-2864	1006	26	,	,	PUNCT
taxlaw-2864	1006	27	technology	technology	NOUN
taxlaw-2864	1006	28	,	,	PUNCT
taxlaw-2864	1006	29	engineering	engineering	NOUN
taxlaw-2864	1006	30	and	and	CCONJ
taxlaw-2864	1006	31	math	math	NOUN
taxlaw-2864	1006	32	(	(	PUNCT
taxlaw-2864	1006	33	stem	stem	NOUN
taxlaw-2864	1006	34	)	)	PUNCT
taxlaw-2864	1006	35	diversity	diversity	NOUN
taxlaw-2864	1006	36	symposium	symposium	NOUN
taxlaw-2864	1006	37	on	on	ADP
taxlaw-2864	1006	38	capitol	capitol	PROPN
taxlaw-2864	1006	39	hill	hill	PROPN
taxlaw-2864	1006	40	.	.	PUNCT
taxlaw-2864	1006	41	.	.	PUNCT
taxlaw-2864	1006	42	.	.	PUNCT
taxlaw-2864	1006	43	.	.	PUNCT
taxlaw-2864	1006	44	”	"	PUNCT
taxlaw-2864	1006	45	)	)	PUNCT
taxlaw-2864	1006	46	.	.	PUNCT
taxlaw-2864	1007	1	259	259	NUM
taxlaw-2864	1007	2	see	see	VERB
taxlaw-2864	1007	3	e.g.	e.g.	ADV
taxlaw-2864	1007	4	,	,	PUNCT
taxlaw-2864	1007	5	i.r.c	i.r.c	NOUN
taxlaw-2864	1007	6	.	.	PUNCT
taxlaw-2864	1008	1	§	§	PROPN
taxlaw-2864	1008	2	§	§	PROPN
taxlaw-2864	1008	3	1211	1211	NUM
taxlaw-2864	1008	4	,	,	PUNCT
taxlaw-2864	1008	5	1212	1212	NUM
taxlaw-2864	1008	6	,	,	PUNCT
taxlaw-2864	1008	7	1221	1221	NUM
taxlaw-2864	1008	8	,	,	PUNCT
taxlaw-2864	1008	9	1222	1222	NUM
taxlaw-2864	1008	10	,	,	PUNCT
taxlaw-2864	1008	11	1231	1231	NUM
taxlaw-2864	1008	12	,	,	PUNCT
taxlaw-2864	1008	13	1234	1234	NUM
taxlaw-2864	1008	14	,	,	PUNCT
taxlaw-2864	1008	15	1239	1239	NUM
taxlaw-2864	1008	16	,	,	PUNCT
taxlaw-2864	1008	17	1245	1245	NUM
taxlaw-2864	1008	18	,	,	PUNCT
taxlaw-2864	1008	19	1248	1248	NUM
taxlaw-2864	1008	20	,	,	PUNCT
taxlaw-2864	1008	21	and	and	CCONJ
taxlaw-2864	1008	22	1250	1250	NUM
taxlaw-2864	1008	23	.	.	PUNCT
taxlaw-2864	1009	1	260	260	NUM
taxlaw-2864	1009	2	see	see	VERB
taxlaw-2864	1009	3	generally	generally	ADV
taxlaw-2864	1009	4	samuel	samuel	PROPN
taxlaw-2864	1009	5	a.	a.	PROPN
taxlaw-2864	1009	6	donaldson	donaldson	PROPN
taxlaw-2864	1009	7	,	,	PUNCT
taxlaw-2864	1009	8	the	the	DET
taxlaw-2864	1009	9	easy	easy	ADJ
taxlaw-2864	1009	10	case	case	NOUN
taxlaw-2864	1009	11	against	against	ADP
taxlaw-2864	1009	12	tax	tax	NOUN
taxlaw-2864	1009	13	simplification	simplification	NOUN
taxlaw-2864	1009	14	,	,	PUNCT
taxlaw-2864	1009	15	22	22	NUM
taxlaw-2864	1009	16	va	va	NOUN
taxlaw-2864	1009	17	.	.	PUNCT
taxlaw-2864	1009	18	tax	tax	PROPN
taxlaw-2864	1009	19	rev	rev	PROPN
taxlaw-2864	1009	20	.	.	PROPN
taxlaw-2864	1009	21	645	645	NUM
taxlaw-2864	1009	22	,	,	PUNCT
taxlaw-2864	1009	23	713–22	713–22	NUM
taxlaw-2864	1009	24	(	(	PUNCT
taxlaw-2864	1009	25	2003	2003	NUM
taxlaw-2864	1009	26	)	)	PUNCT
taxlaw-2864	1009	27	;	;	PUNCT
taxlaw-2864	1009	28	john	john	PROPN
taxlaw-2864	1009	29	w.	w.	PROPN
taxlaw-2864	1009	30	lee	lee	PROPN
taxlaw-2864	1009	31	,	,	PUNCT
taxlaw-2864	1009	32	critique	critique	NOUN
taxlaw-2864	1009	33	of	of	ADP
taxlaw-2864	1009	34	current	current	ADJ
taxlaw-2864	1009	35	congressional	congressional	ADJ
taxlaw-2864	1009	36	capital	capital	NOUN
taxlaw-2864	1009	37	gains	gain	NOUN
taxlaw-2864	1009	38	contentions	contention	NOUN
taxlaw-2864	1009	39	,	,	PUNCT
taxlaw-2864	1009	40	15	15	NUM
taxlaw-2864	1009	41	va	va	NOUN
taxlaw-2864	1009	42	.	.	PUNCT
taxlaw-2864	1009	43	tax	tax	PROPN
taxlaw-2864	1009	44	rev	rev	PROPN
taxlaw-2864	1009	45	.	.	PROPN
taxlaw-2864	1009	46	1	1	NUM
taxlaw-2864	1009	47	(	(	PUNCT
taxlaw-2864	1009	48	1995	1995	NUM
taxlaw-2864	1009	49	)	)	PUNCT
taxlaw-2864	1009	50	.	.	PUNCT
taxlaw-2864	1010	1	261	261	NUM
taxlaw-2864	1010	2	i.r.c	i.r.c	NOUN
taxlaw-2864	1010	3	.	.	PUNCT
taxlaw-2864	1011	1	§	§	PROPN
taxlaw-2864	1011	2	1222(3	1222(3	NUM
taxlaw-2864	1011	3	)	)	PUNCT
taxlaw-2864	1011	4	.	.	PUNCT
taxlaw-2864	1012	1	262	262	NUM
taxlaw-2864	1012	2	i.r.c	i.r.c	NOUN
taxlaw-2864	1012	3	.	.	PUNCT
taxlaw-2864	1013	1	§	§	PROPN
taxlaw-2864	1013	2	170(e	170(e	PROPN
taxlaw-2864	1013	3	)	)	PUNCT
taxlaw-2864	1013	4	.	.	PUNCT
taxlaw-2864	1014	1	2018	2018	NUM
taxlaw-2864	1014	2	]	]	PUNCT
taxlaw-2864	1014	3	45	45	NUM
taxlaw-2864	1014	4	automation	automation	NOUN
taxlaw-2864	1014	5	and	and	CCONJ
taxlaw-2864	1014	6	the	the	DET
taxlaw-2864	1014	7	income	income	NOUN
taxlaw-2864	1014	8	tax	tax	NOUN
taxlaw-2864	1014	9	the	the	DET
taxlaw-2864	1014	10	capital	capital	NOUN
taxlaw-2864	1014	11	gains	gain	VERB
taxlaw-2864	1014	12	tax	tax	NOUN
taxlaw-2864	1014	13	rate	rate	NOUN
taxlaw-2864	1014	14	preference	preference	NOUN
taxlaw-2864	1014	15	for	for	ADP
taxlaw-2864	1014	16	some	some	DET
taxlaw-2864	1014	17	taxpayers	taxpayer	NOUN
taxlaw-2864	1014	18	,	,	PUNCT
taxlaw-2864	1014	19	the	the	DET
taxlaw-2864	1014	20	code	code	NOUN
taxlaw-2864	1014	21	would	would	AUX
taxlaw-2864	1014	22	remain	remain	VERB
taxlaw-2864	1014	23	shrouded	shrouded	ADJ
taxlaw-2864	1014	24	in	in	ADP
taxlaw-2864	1014	25	mystery	mystery	NOUN
taxlaw-2864	1014	26	—	—	PUNCT
taxlaw-2864	1014	27	however	however	ADV
taxlaw-2864	1014	28	,	,	PUNCT
taxlaw-2864	1014	29	for	for	ADP
taxlaw-2864	1014	30	far	far	ADV
taxlaw-2864	1014	31	more	more	ADJ
taxlaw-2864	1014	32	taxpayers	taxpayer	NOUN
taxlaw-2864	1014	33	,	,	PUNCT
taxlaw-2864	1014	34	its	its	PRON
taxlaw-2864	1014	35	enigmatic	enigmatic	ADJ
taxlaw-2864	1014	36	veil	veil	NOUN
taxlaw-2864	1014	37	would	would	AUX
taxlaw-2864	1014	38	be	be	AUX
taxlaw-2864	1014	39	lifted	lift	VERB
taxlaw-2864	1014	40	.	.	PUNCT
taxlaw-2864	1015	1	repealing	repeal	VERB
taxlaw-2864	1015	2	the	the	DET
taxlaw-2864	1015	3	capital	capital	NOUN
taxlaw-2864	1015	4	gains	gain	NOUN
taxlaw-2864	1015	5	tax	tax	NOUN
taxlaw-2864	1015	6	preference	preference	NOUN
taxlaw-2864	1015	7	would	would	AUX
taxlaw-2864	1015	8	also	also	ADV
taxlaw-2864	1015	9	eliminate	eliminate	VERB
taxlaw-2864	1015	10	socially	socially	ADV
taxlaw-2864	1015	11	wasteful	wasteful	ADJ
taxlaw-2864	1015	12	tax	tax	NOUN
taxlaw-2864	1015	13	planning	planning	NOUN
taxlaw-2864	1015	14	resulting	result	VERB
taxlaw-2864	1015	15	from	from	ADP
taxlaw-2864	1015	16	taxpayers	taxpayer	NOUN
taxlaw-2864	1015	17	and	and	CCONJ
taxlaw-2864	1015	18	their	their	PRON
taxlaw-2864	1015	19	advisers	adviser	NOUN
taxlaw-2864	1015	20	seeking	seek	VERB
taxlaw-2864	1015	21	out	out	ADP
taxlaw-2864	1015	22	strategies	strategy	NOUN
taxlaw-2864	1015	23	to	to	PART
taxlaw-2864	1015	24	recharacterize	recharacterize	VERB
taxlaw-2864	1015	25	labor	labor	NOUN
taxlaw-2864	1015	26	income	income	NOUN
taxlaw-2864	1015	27	as	as	ADP
taxlaw-2864	1015	28	capital	capital	NOUN
taxlaw-2864	1015	29	gains.263	gains.263	ADV
taxlaw-2864	1015	30	furthermore	furthermore	ADV
taxlaw-2864	1015	31	,	,	PUNCT
taxlaw-2864	1015	32	the	the	DET
taxlaw-2864	1015	33	i.r.s	i.r.	NOUN
taxlaw-2864	1015	34	.	.	PUNCT
taxlaw-2864	1016	1	would	would	AUX
taxlaw-2864	1016	2	be	be	AUX
taxlaw-2864	1016	3	a	a	DET
taxlaw-2864	1016	4	benefactor	benefactor	NOUN
taxlaw-2864	1016	5	of	of	ADP
taxlaw-2864	1016	6	a	a	DET
taxlaw-2864	1016	7	unified	unified	ADJ
taxlaw-2864	1016	8	tax	tax	NOUN
taxlaw-2864	1016	9	rate	rate	NOUN
taxlaw-2864	1016	10	structure	structure	NOUN
taxlaw-2864	1016	11	.	.	PUNCT
taxlaw-2864	1017	1	a	a	DET
taxlaw-2864	1017	2	by	by	ADP
taxlaw-2864	1017	3	-	-	PUNCT
taxlaw-2864	1017	4	product	product	NOUN
taxlaw-2864	1017	5	of	of	ADP
taxlaw-2864	1017	6	eliminating	eliminate	VERB
taxlaw-2864	1017	7	the	the	DET
taxlaw-2864	1017	8	distinction	distinction	NOUN
taxlaw-2864	1017	9	between	between	ADP
taxlaw-2864	1017	10	capital	capital	NOUN
taxlaw-2864	1017	11	gains	gain	NOUN
taxlaw-2864	1017	12	and	and	CCONJ
taxlaw-2864	1017	13	ordinary	ordinary	ADJ
taxlaw-2864	1017	14	income	income	NOUN
taxlaw-2864	1017	15	tax	tax	NOUN
taxlaw-2864	1017	16	treatment	treatment	NOUN
taxlaw-2864	1017	17	is	be	AUX
taxlaw-2864	1017	18	that	that	SCONJ
taxlaw-2864	1017	19	fewer	few	ADJ
taxlaw-2864	1017	20	resources	resource	NOUN
taxlaw-2864	1017	21	would	would	AUX
taxlaw-2864	1017	22	need	need	VERB
taxlaw-2864	1017	23	to	to	PART
taxlaw-2864	1017	24	be	be	AUX
taxlaw-2864	1017	25	dedicated	dedicate	VERB
taxlaw-2864	1017	26	not	not	PART
taxlaw-2864	1017	27	only	only	ADV
taxlaw-2864	1017	28	to	to	ADP
taxlaw-2864	1017	29	training	train	VERB
taxlaw-2864	1017	30	i.r.s	i.r.	NOUN
taxlaw-2864	1017	31	.	.	PUNCT
taxlaw-2864	1018	1	personnel	personnel	NOUN
taxlaw-2864	1018	2	to	to	PART
taxlaw-2864	1018	3	identify	identify	VERB
taxlaw-2864	1018	4	capital	capital	NOUN
taxlaw-2864	1018	5	assets	asset	NOUN
taxlaw-2864	1018	6	but	but	CCONJ
taxlaw-2864	1018	7	also	also	ADV
taxlaw-2864	1018	8	to	to	ADP
taxlaw-2864	1018	9	uncovering	uncover	VERB
taxlaw-2864	1018	10	taxpayer	taxpayer	NOUN
taxlaw-2864	1018	11	-	-	PUNCT
taxlaw-2864	1018	12	exploitation	exploitation	NOUN
taxlaw-2864	1018	13	strategies	strategy	NOUN
taxlaw-2864	1018	14	.	.	PUNCT
taxlaw-2864	1019	1	in	in	ADP
taxlaw-2864	1019	2	addition	addition	NOUN
taxlaw-2864	1019	3	,	,	PUNCT
taxlaw-2864	1019	4	the	the	DET
taxlaw-2864	1019	5	i.r.s	i.r.	NOUN
taxlaw-2864	1019	6	.	.	PUNCT
taxlaw-2864	1020	1	could	could	AUX
taxlaw-2864	1020	2	redirect	redirect	VERB
taxlaw-2864	1020	3	resources	resource	NOUN
taxlaw-2864	1020	4	away	away	ADV
taxlaw-2864	1020	5	from	from	ADP
taxlaw-2864	1020	6	monitoring	monitor	VERB
taxlaw-2864	1020	7	whether	whether	SCONJ
taxlaw-2864	1020	8	taxpayers	taxpayer	NOUN
taxlaw-2864	1020	9	were	be	AUX
taxlaw-2864	1020	10	being	be	AUX
taxlaw-2864	1020	11	compliant	compliant	ADJ
taxlaw-2864	1020	12	in	in	ADP
taxlaw-2864	1020	13	this	this	DET
taxlaw-2864	1020	14	sphere	sphere	NOUN
taxlaw-2864	1020	15	of	of	ADP
taxlaw-2864	1020	16	tax	tax	NOUN
taxlaw-2864	1020	17	practice	practice	NOUN
taxlaw-2864	1020	18	and	and	CCONJ
taxlaw-2864	1020	19	toward	toward	ADP
taxlaw-2864	1020	20	other	other	ADJ
taxlaw-2864	1020	21	pressing	press	VERB
taxlaw-2864	1020	22	needs	need	NOUN
taxlaw-2864	1020	23	(	(	PUNCT
taxlaw-2864	1020	24	e.g.	e.g.	ADV
taxlaw-2864	1020	25	,	,	PUNCT
taxlaw-2864	1020	26	identity	identity	NOUN
taxlaw-2864	1020	27	theft	theft	NOUN
taxlaw-2864	1020	28	and	and	CCONJ
taxlaw-2864	1020	29	privacy	privacy	NOUN
taxlaw-2864	1020	30	concerns	concern	NOUN
taxlaw-2864	1020	31	)	)	PUNCT
taxlaw-2864	1020	32	that	that	PRON
taxlaw-2864	1020	33	are	be	AUX
taxlaw-2864	1020	34	currently	currently	ADV
taxlaw-2864	1020	35	besieging	besiege	VERB
taxlaw-2864	1020	36	the	the	DET
taxlaw-2864	1020	37	agency	agency	NOUN
taxlaw-2864	1020	38	and	and	CCONJ
taxlaw-2864	1020	39	the	the	DET
taxlaw-2864	1020	40	general	general	ADJ
taxlaw-2864	1020	41	public.264	public.264	NOUN
taxlaw-2864	1020	42	3	3	NUM
taxlaw-2864	1020	43	.	.	PUNCT
taxlaw-2864	1020	44	wealth	wealth	NOUN
taxlaw-2864	1020	45	equity	equity	NOUN
taxlaw-2864	1020	46	would	would	AUX
taxlaw-2864	1020	47	be	be	AUX
taxlaw-2864	1020	48	enhanced	enhance	VERB
taxlaw-2864	1020	49	over	over	ADP
taxlaw-2864	1020	50	the	the	DET
taxlaw-2864	1020	51	last	last	ADJ
taxlaw-2864	1020	52	several	several	ADJ
taxlaw-2864	1020	53	decades	decade	NOUN
taxlaw-2864	1020	54	,	,	PUNCT
taxlaw-2864	1020	55	there	there	PRON
taxlaw-2864	1020	56	has	have	AUX
taxlaw-2864	1020	57	been	be	AUX
taxlaw-2864	1020	58	compelling	compelling	ADJ
taxlaw-2864	1020	59	evidence	evidence	NOUN
taxlaw-2864	1020	60	that	that	SCONJ
taxlaw-2864	1020	61	the	the	DET
taxlaw-2864	1020	62	vast	vast	ADJ
taxlaw-2864	1020	63	majority	majority	NOUN
taxlaw-2864	1020	64	of	of	ADP
taxlaw-2864	1020	65	the	the	DET
taxlaw-2864	1020	66	nation	nation	NOUN
taxlaw-2864	1020	67	’s	’s	PART
taxlaw-2864	1020	68	income	income	NOUN
taxlaw-2864	1020	69	has	have	AUX
taxlaw-2864	1020	70	inured	inure	VERB
taxlaw-2864	1020	71	disproportionately	disproportionately	ADV
taxlaw-2864	1020	72	to	to	ADP
taxlaw-2864	1020	73	the	the	DET
taxlaw-2864	1020	74	wealthy.265	wealthy.265	NOUN
taxlaw-2864	1020	75	furthermore	furthermore	ADV
taxlaw-2864	1020	76	,	,	PUNCT
taxlaw-2864	1020	77	it	it	PRON
taxlaw-2864	1020	78	is	be	AUX
taxlaw-2864	1020	79	likewise	likewise	ADV
taxlaw-2864	1020	80	clear	clear	ADJ
taxlaw-2864	1020	81	that	that	SCONJ
taxlaw-2864	1020	82	the	the	DET
taxlaw-2864	1020	83	code	code	NOUN
taxlaw-2864	1020	84	has	have	AUX
taxlaw-2864	1020	85	played	play	VERB
taxlaw-2864	1020	86	a	a	DET
taxlaw-2864	1020	87	contributory	contributory	ADJ
taxlaw-2864	1020	88	role	role	NOUN
taxlaw-2864	1020	89	in	in	ADP
taxlaw-2864	1020	90	perpetuating	perpetuate	VERB
taxlaw-2864	1020	91	wealth	wealth	NOUN
taxlaw-2864	1020	92	inequity.266	inequity.266	NOUN
taxlaw-2864	1020	93	indeed	indeed	ADV
taxlaw-2864	1020	94	,	,	PUNCT
taxlaw-2864	1020	95	for	for	ADP
taxlaw-2864	1020	96	the	the	DET
taxlaw-2864	1020	97	wealthiest	wealthy	ADJ
taxlaw-2864	1020	98	americans	americans	PROPN
taxlaw-2864	1020	99	,	,	PUNCT
taxlaw-2864	1020	100	only	only	ADV
taxlaw-2864	1020	101	a	a	DET
taxlaw-2864	1020	102	small	small	ADJ
taxlaw-2864	1020	103	portion	portion	NOUN
taxlaw-2864	1020	104	of	of	ADP
taxlaw-2864	1020	105	income	income	NOUN
taxlaw-2864	1020	106	stems	stem	VERB
taxlaw-2864	1020	107	from	from	ADP
taxlaw-2864	1020	108	salaries	salary	NOUN
taxlaw-2864	1020	109	—	—	PUNCT
taxlaw-2864	1020	110	the	the	DET
taxlaw-2864	1020	111	majority	majority	NOUN
taxlaw-2864	1020	112	of	of	ADP
taxlaw-2864	1020	113	income	income	NOUN
taxlaw-2864	1020	114	is	be	AUX
taxlaw-2864	1020	115	passive	passive	ADJ
taxlaw-2864	1020	116	,	,	PUNCT
taxlaw-2864	1020	117	taxed	tax	VERB
taxlaw-2864	1020	118	at	at	ADP
taxlaw-2864	1020	119	preferential	preferential	ADJ
taxlaw-2864	1020	120	rates.267	rates.267	NOUN
taxlaw-2864	1020	121	while	while	SCONJ
taxlaw-2864	1020	122	there	there	PRON
taxlaw-2864	1020	123	is	be	VERB
taxlaw-2864	1020	124	no	no	DET
taxlaw-2864	1020	125	single	single	ADJ
taxlaw-2864	1020	126	panacea	panacea	NOUN
taxlaw-2864	1020	127	for	for	ADP
taxlaw-2864	1020	128	reducing	reduce	VERB
taxlaw-2864	1020	129	wealth	wealth	NOUN
taxlaw-2864	1020	130	inequality	inequality	NOUN
taxlaw-2864	1020	131	,	,	PUNCT
taxlaw-2864	1020	132	reforming	reform	VERB
taxlaw-2864	1020	133	the	the	DET
taxlaw-2864	1020	134	code	code	NOUN
taxlaw-2864	1020	135	263	263	NUM
taxlaw-2864	1020	136	see	see	NOUN
taxlaw-2864	1020	137	,	,	PUNCT
taxlaw-2864	1020	138	e.g.	e.g.	ADV
taxlaw-2864	1020	139	,	,	PUNCT
taxlaw-2864	1020	140	supra	supra	NOUN
taxlaw-2864	1020	141	notes	note	VERB
taxlaw-2864	1020	142	185	185	NUM
taxlaw-2864	1020	143	-	-	SYM
taxlaw-2864	1020	144	194	194	NUM
taxlaw-2864	1020	145	and	and	CCONJ
taxlaw-2864	1020	146	accompanying	accompany	VERB
taxlaw-2864	1020	147	text	text	NOUN
taxlaw-2864	1020	148	.	.	PUNCT
taxlaw-2864	1021	1	264	264	NUM
taxlaw-2864	1021	2	see	see	VERB
taxlaw-2864	1021	3	dennis	dennis	PROPN
taxlaw-2864	1021	4	j.	j.	PROPN
taxlaw-2864	1021	5	ventry	ventry	PROPN
taxlaw-2864	1021	6	jr	jr	PROPN
taxlaw-2864	1021	7	.	.	PROPN
taxlaw-2864	1021	8	,	,	PUNCT
taxlaw-2864	1021	9	why	why	SCONJ
taxlaw-2864	1021	10	steven	steven	PROPN
taxlaw-2864	1021	11	mnuchin	mnuchin	PROPN
taxlaw-2864	1021	12	wants	want	VERB
taxlaw-2864	1021	13	a	a	DET
taxlaw-2864	1021	14	stronger	strong	ADJ
taxlaw-2864	1021	15	i.r.s	i.r.	NOUN
taxlaw-2864	1021	16	.	.	PUNCT
taxlaw-2864	1021	17	,	,	PUNCT
taxlaw-2864	1021	18	n.y	n.y	PROPN
taxlaw-2864	1021	19	.	.	PROPN
taxlaw-2864	1021	20	times	times	PROPN
taxlaw-2864	1021	21	(	(	PUNCT
taxlaw-2864	1021	22	mar	mar	PROPN
taxlaw-2864	1021	23	.	.	PROPN
taxlaw-2864	1021	24	27	27	NUM
taxlaw-2864	1021	25	,	,	PUNCT
taxlaw-2864	1021	26	2017	2017	NUM
taxlaw-2864	1021	27	)	)	PUNCT
taxlaw-2864	1021	28	,	,	PUNCT
taxlaw-2864	1021	29	https://www.nytimes.com/2017/03/27/opinion/why-steven-mnuchin-wants-a-stronger-irs.html	https://www.nytimes.com/2017/03/27/opinion/why-steven-mnuchin-wants-a-stronger-irs.html	PROPN
taxlaw-2864	1021	30	:	:	PUNCT
taxlaw-2864	1021	31	unfortunately	unfortunately	ADV
taxlaw-2864	1021	32	,	,	PUNCT
taxlaw-2864	1021	33	the	the	DET
taxlaw-2864	1021	34	seemingly	seemingly	ADV
taxlaw-2864	1021	35	endless	endless	ADJ
taxlaw-2864	1021	36	cuts	cut	NOUN
taxlaw-2864	1021	37	have	have	AUX
taxlaw-2864	1021	38	compromised	compromise	VERB
taxlaw-2864	1021	39	the	the	DET
taxlaw-2864	1021	40	agency	agency	NOUN
taxlaw-2864	1021	41	’s	’s	PART
taxlaw-2864	1021	42	ability	ability	NOUN
taxlaw-2864	1021	43	to	to	PART
taxlaw-2864	1021	44	collect	collect	VERB
taxlaw-2864	1021	45	taxes	taxis	NOUN
taxlaw-2864	1021	46	,	,	PUNCT
taxlaw-2864	1021	47	combat	combat	NOUN
taxlaw-2864	1021	48	identity	identity	NOUN
taxlaw-2864	1021	49	theft	theft	NOUN
taxlaw-2864	1021	50	,	,	PUNCT
taxlaw-2864	1021	51	prosecute	prosecute	VERB
taxlaw-2864	1021	52	tax	tax	NOUN
taxlaw-2864	1021	53	criminals	criminal	NOUN
taxlaw-2864	1021	54	and	and	CCONJ
taxlaw-2864	1021	55	deliver	deliver	VERB
taxlaw-2864	1021	56	taxpayer	taxpayer	NOUN
taxlaw-2864	1021	57	services	service	NOUN
taxlaw-2864	1021	58	.	.	PUNCT
taxlaw-2864	1022	1	the	the	DET
taxlaw-2864	1022	2	size	size	NOUN
taxlaw-2864	1022	3	of	of	ADP
taxlaw-2864	1022	4	the	the	DET
taxlaw-2864	1022	5	audit	audit	NOUN
taxlaw-2864	1022	6	staff	staff	NOUN
taxlaw-2864	1022	7	has	have	AUX
taxlaw-2864	1022	8	fallen	fall	VERB
taxlaw-2864	1022	9	by	by	ADP
taxlaw-2864	1022	10	30	30	NUM
taxlaw-2864	1022	11	percent	percent	NOUN
taxlaw-2864	1022	12	,	,	PUNCT
taxlaw-2864	1022	13	resulting	result	VERB
taxlaw-2864	1022	14	in	in	ADP
taxlaw-2864	1022	15	a	a	DET
taxlaw-2864	1022	16	decades	decade	NOUN
taxlaw-2864	1022	17	-	-	PUNCT
taxlaw-2864	1022	18	low	low	ADJ
taxlaw-2864	1022	19	audit	audit	NOUN
taxlaw-2864	1022	20	rate	rate	NOUN
taxlaw-2864	1022	21	of	of	ADP
taxlaw-2864	1022	22	0.7	0.7	NUM
taxlaw-2864	1022	23	percent	percent	NOUN
taxlaw-2864	1022	24	for	for	ADP
taxlaw-2864	1022	25	individual	individual	ADJ
taxlaw-2864	1022	26	taxpayers	taxpayer	NOUN
taxlaw-2864	1022	27	.	.	PUNCT
taxlaw-2864	1023	1	for	for	ADP
taxlaw-2864	1023	2	large	large	ADJ
taxlaw-2864	1023	3	corporations	corporation	NOUN
taxlaw-2864	1023	4	,	,	PUNCT
taxlaw-2864	1023	5	the	the	DET
taxlaw-2864	1023	6	number	number	NOUN
taxlaw-2864	1023	7	of	of	ADP
taxlaw-2864	1023	8	returns	return	NOUN
taxlaw-2864	1023	9	audited	audit	VERB
taxlaw-2864	1023	10	in	in	ADP
taxlaw-2864	1023	11	2016	2016	NUM
taxlaw-2864	1023	12	fell	fall	VERB
taxlaw-2864	1023	13	by	by	ADP
taxlaw-2864	1023	14	nearly	nearly	ADV
taxlaw-2864	1023	15	half	half	NOUN
taxlaw-2864	1023	16	compared	compare	VERB
taxlaw-2864	1023	17	to	to	ADP
taxlaw-2864	1023	18	2006	2006	NUM
taxlaw-2864	1023	19	,	,	PUNCT
taxlaw-2864	1023	20	to	to	ADP
taxlaw-2864	1023	21	9.5	9.5	NUM
taxlaw-2864	1023	22	percent	percent	NOUN
taxlaw-2864	1023	23	from	from	ADP
taxlaw-2864	1023	24	17	17	NUM
taxlaw-2864	1023	25	percent	percent	NOUN
taxlaw-2864	1023	26	.	.	PUNCT
taxlaw-2864	1024	1	meanwhile	meanwhile	ADV
taxlaw-2864	1024	2	,	,	PUNCT
taxlaw-2864	1024	3	the	the	DET
taxlaw-2864	1024	4	enforcement	enforcement	NOUN
taxlaw-2864	1024	5	unit	unit	NOUN
taxlaw-2864	1024	6	lost	lose	VERB
taxlaw-2864	1024	7	7,000	7,000	NUM
taxlaw-2864	1024	8	employees	employee	NOUN
taxlaw-2864	1024	9	.	.	PUNCT
taxlaw-2864	1025	1	the	the	DET
taxlaw-2864	1025	2	criminal	criminal	ADJ
taxlaw-2864	1025	3	investigations	investigation	NOUN
taxlaw-2864	1025	4	unit	unit	NOUN
taxlaw-2864	1025	5	has	have	AUX
taxlaw-2864	1025	6	also	also	ADV
taxlaw-2864	1025	7	suffered	suffer	VERB
taxlaw-2864	1025	8	staff	staff	NOUN
taxlaw-2864	1025	9	reductions	reduction	NOUN
taxlaw-2864	1025	10	,	,	PUNCT
taxlaw-2864	1025	11	resulting	result	VERB
taxlaw-2864	1025	12	in	in	ADP
taxlaw-2864	1025	13	fewer	few	ADJ
taxlaw-2864	1025	14	cases	case	NOUN
taxlaw-2864	1025	15	,	,	PUNCT
taxlaw-2864	1025	16	prosecutions	prosecution	NOUN
taxlaw-2864	1025	17	and	and	CCONJ
taxlaw-2864	1025	18	convictions	conviction	NOUN
taxlaw-2864	1025	19	.	.	PUNCT
taxlaw-2864	1026	1	265	265	NUM
taxlaw-2864	1026	2	see	see	VERB
taxlaw-2864	1026	3	emmanuel	emmanuel	PROPN
taxlaw-2864	1026	4	saez	saez	PROPN
taxlaw-2864	1026	5	&	&	CCONJ
taxlaw-2864	1026	6	gabriel	gabriel	PROPN
taxlaw-2864	1026	7	zucman	zucman	PROPN
taxlaw-2864	1026	8	,	,	PUNCT
taxlaw-2864	1026	9	wealth	wealth	NOUN
taxlaw-2864	1026	10	inequality	inequality	NOUN
taxlaw-2864	1026	11	in	in	ADP
taxlaw-2864	1026	12	the	the	DET
taxlaw-2864	1026	13	united	united	PROPN
taxlaw-2864	1026	14	states	states	PROPN
taxlaw-2864	1026	15	since	since	SCONJ
taxlaw-2864	1026	16	1913	1913	NUM
taxlaw-2864	1026	17	:	:	PUNCT
taxlaw-2864	1026	18	evidence	evidence	NOUN
taxlaw-2864	1026	19	from	from	ADP
taxlaw-2864	1026	20	capitalized	capitalize	VERB
taxlaw-2864	1026	21	income	income	NOUN
taxlaw-2864	1026	22	tax	tax	NOUN
taxlaw-2864	1026	23	data	datum	NOUN
taxlaw-2864	1026	24	(	(	PUNCT
taxlaw-2864	1026	25	nat’l	nat’l	NUM
taxlaw-2864	1026	26	bureau	bureau	PROPN
taxlaw-2864	1026	27	of	of	ADP
taxlaw-2864	1026	28	econ	econ	PROPN
taxlaw-2864	1026	29	.	.	PUNCT
taxlaw-2864	1027	1	research	research	PROPN
taxlaw-2864	1027	2	,	,	PUNCT
taxlaw-2864	1027	3	working	work	VERB
taxlaw-2864	1027	4	paper	paper	NOUN
taxlaw-2864	1027	5	no	no	NOUN
taxlaw-2864	1027	6	.	.	PROPN
taxlaw-2864	1027	7	20625	20625	NUM
taxlaw-2864	1027	8	,	,	PUNCT
taxlaw-2864	1027	9	2014	2014	NUM
taxlaw-2864	1027	10	)	)	PUNCT
taxlaw-2864	1027	11	,	,	PUNCT
taxlaw-2864	1027	12	https://gabrielzucman.eu/files/saezzucman2014.pdf	https://gabrielzucman.eu/files/saezzucman2014.pdf	PUNCT
taxlaw-2864	1028	1	[	[	X
taxlaw-2864	1028	2	https://perma.cc/495j-52kv	https://perma.cc/495j-52kv	X
taxlaw-2864	1028	3	]	]	X
taxlaw-2864	1028	4	(	(	PUNCT
taxlaw-2864	1028	5	“	"	PUNCT
taxlaw-2864	1028	6	the	the	DET
taxlaw-2864	1028	7	rise	rise	NOUN
taxlaw-2864	1028	8	of	of	ADP
taxlaw-2864	1028	9	wealth	wealth	NOUN
taxlaw-2864	1028	10	inequality	inequality	NOUN
taxlaw-2864	1028	11	is	be	AUX
taxlaw-2864	1028	12	almost	almost	ADV
taxlaw-2864	1028	13	entirely	entirely	ADV
taxlaw-2864	1028	14	due	due	ADJ
taxlaw-2864	1028	15	to	to	ADP
taxlaw-2864	1028	16	the	the	DET
taxlaw-2864	1028	17	rise	rise	NOUN
taxlaw-2864	1028	18	of	of	ADP
taxlaw-2864	1028	19	the	the	DET
taxlaw-2864	1028	20	top	top	ADJ
taxlaw-2864	1028	21	0.1	0.1	NUM
taxlaw-2864	1028	22	%	%	NOUN
taxlaw-2864	1028	23	wealth	wealth	NOUN
taxlaw-2864	1028	24	share	share	NOUN
taxlaw-2864	1028	25	,	,	PUNCT
taxlaw-2864	1028	26	from	from	ADP
taxlaw-2864	1028	27	7	7	NUM
taxlaw-2864	1028	28	%	%	NOUN
taxlaw-2864	1028	29	in	in	ADP
taxlaw-2864	1028	30	1979	1979	NUM
taxlaw-2864	1028	31	to	to	ADP
taxlaw-2864	1028	32	22	22	NUM
taxlaw-2864	1028	33	%	%	NOUN
taxlaw-2864	1028	34	in	in	ADP
taxlaw-2864	1028	35	2012	2012	NUM
taxlaw-2864	1028	36	—	—	PUNCT
taxlaw-2864	1028	37	a	a	DET
taxlaw-2864	1028	38	level	level	NOUN
taxlaw-2864	1028	39	almost	almost	ADV
taxlaw-2864	1028	40	as	as	ADV
taxlaw-2864	1028	41	high	high	ADJ
taxlaw-2864	1028	42	as	as	ADP
taxlaw-2864	1028	43	in	in	ADP
taxlaw-2864	1028	44	1929	1929	NUM
taxlaw-2864	1028	45	.	.	PUNCT
taxlaw-2864	1029	1	the	the	DET
taxlaw-2864	1029	2	bottom	bottom	ADJ
taxlaw-2864	1029	3	90	90	NUM
taxlaw-2864	1029	4	%	%	NOUN
taxlaw-2864	1029	5	wealth	wealth	NOUN
taxlaw-2864	1029	6	share	share	NOUN
taxlaw-2864	1029	7	first	first	ADV
taxlaw-2864	1029	8	increased	increase	VERB
taxlaw-2864	1029	9	up	up	ADP
taxlaw-2864	1029	10	to	to	ADP
taxlaw-2864	1029	11	the	the	DET
taxlaw-2864	1029	12	mid-1980s	mid-1980	NOUN
taxlaw-2864	1029	13	and	and	CCONJ
taxlaw-2864	1029	14	then	then	ADV
taxlaw-2864	1029	15	steadily	steadily	ADV
taxlaw-2864	1029	16	declined	decline	VERB
taxlaw-2864	1029	17	.	.	PUNCT
taxlaw-2864	1030	1	the	the	DET
taxlaw-2864	1030	2	increase	increase	NOUN
taxlaw-2864	1030	3	in	in	ADP
taxlaw-2864	1030	4	wealth	wealth	NOUN
taxlaw-2864	1030	5	concentration	concentration	NOUN
taxlaw-2864	1030	6	is	be	AUX
taxlaw-2864	1030	7	due	due	ADJ
taxlaw-2864	1030	8	to	to	ADP
taxlaw-2864	1030	9	the	the	DET
taxlaw-2864	1030	10	surge	surge	NOUN
taxlaw-2864	1030	11	of	of	ADP
taxlaw-2864	1030	12	top	top	ADJ
taxlaw-2864	1030	13	incomes	income	NOUN
taxlaw-2864	1030	14	combined	combine	VERB
taxlaw-2864	1030	15	with	with	ADP
taxlaw-2864	1030	16	an	an	DET
taxlaw-2864	1030	17	increase	increase	NOUN
taxlaw-2864	1030	18	in	in	ADP
taxlaw-2864	1030	19	saving	save	VERB
taxlaw-2864	1030	20	rate	rate	NOUN
taxlaw-2864	1030	21	inequality	inequality	NOUN
taxlaw-2864	1030	22	.	.	PUNCT
taxlaw-2864	1030	23	”	"	PUNCT
taxlaw-2864	1030	24	)	)	PUNCT
taxlaw-2864	1030	25	;	;	PUNCT
taxlaw-2864	1031	1	emmanuel	emmanuel	PROPN
taxlaw-2864	1031	2	saez	saez	PROPN
taxlaw-2864	1031	3	,	,	PUNCT
taxlaw-2864	1031	4	striking	strike	VERB
taxlaw-2864	1031	5	it	it	PRON
taxlaw-2864	1031	6	richer	rich	ADJ
taxlaw-2864	1031	7	:	:	PUNCT
taxlaw-2864	1031	8	the	the	DET
taxlaw-2864	1031	9	evolution	evolution	NOUN
taxlaw-2864	1031	10	of	of	ADP
taxlaw-2864	1031	11	top	top	ADJ
taxlaw-2864	1031	12	incomes	income	NOUN
taxlaw-2864	1031	13	in	in	ADP
taxlaw-2864	1031	14	the	the	DET
taxlaw-2864	1031	15	united	united	PROPN
taxlaw-2864	1031	16	states	states	PROPN
taxlaw-2864	1031	17	,	,	PUNCT
taxlaw-2864	1031	18	at	at	ADP
taxlaw-2864	1031	19	1st	1st	ADJ
taxlaw-2864	1031	20	page	page	NOUN
taxlaw-2864	1031	21	.	.	PUNCT
taxlaw-2864	1032	1	(	(	PUNCT
taxlaw-2864	1032	2	unnumbered	unnumbered	ADJ
taxlaw-2864	1032	3	)	)	PUNCT
taxlaw-2864	1032	4	(	(	PUNCT
taxlaw-2864	1032	5	2013	2013	NUM
taxlaw-2864	1032	6	)	)	PUNCT
taxlaw-2864	1032	7	,	,	PUNCT
taxlaw-2864	1032	8	http://eml.berkeley.edu//~saez/saez-ustopincomes-2012.pdf	http://eml.berkeley.edu//~saez/saez-ustopincomes-2012.pdf	X
taxlaw-2864	1033	1	[	[	X
taxlaw-2864	1033	2	https://perma.cc/p5ss-gzx9	https://perma.cc/p5ss-gzx9	X
taxlaw-2864	1033	3	]	]	X
taxlaw-2864	1033	4	(	(	PUNCT
taxlaw-2864	1033	5	“	"	PUNCT
taxlaw-2864	1033	6	top	top	ADJ
taxlaw-2864	1033	7	1	1	NUM
taxlaw-2864	1033	8	%	%	NOUN
taxlaw-2864	1033	9	incomes	income	NOUN
taxlaw-2864	1033	10	grew	grow	VERB
taxlaw-2864	1033	11	by	by	ADP
taxlaw-2864	1033	12	31.4	31.4	NUM
taxlaw-2864	1033	13	%	%	NOUN
taxlaw-2864	1033	14	while	while	SCONJ
taxlaw-2864	1033	15	bottom	bottom	ADJ
taxlaw-2864	1033	16	99	99	NUM
taxlaw-2864	1033	17	%	%	NOUN
taxlaw-2864	1033	18	incomes	income	NOUN
taxlaw-2864	1033	19	grew	grow	VERB
taxlaw-2864	1033	20	only	only	ADV
taxlaw-2864	1033	21	by	by	ADP
taxlaw-2864	1033	22	0.4	0.4	NUM
taxlaw-2864	1033	23	%	%	NOUN
taxlaw-2864	1033	24	from	from	ADP
taxlaw-2864	1033	25	2009	2009	NUM
taxlaw-2864	1033	26	to	to	ADP
taxlaw-2864	1033	27	2012	2012	NUM
taxlaw-2864	1033	28	.	.	PUNCT
taxlaw-2864	1033	29	”	"	PUNCT
taxlaw-2864	1033	30	)	)	PUNCT
taxlaw-2864	1033	31	.	.	PUNCT
taxlaw-2864	1034	1	266	266	NUM
taxlaw-2864	1034	2	wojciech	wojciech	NOUN
taxlaw-2864	1034	3	kopczuk	kopczuk	NOUN
taxlaw-2864	1034	4	,	,	PUNCT
taxlaw-2864	1034	5	recent	recent	ADJ
taxlaw-2864	1034	6	evolution	evolution	NOUN
taxlaw-2864	1034	7	of	of	ADP
taxlaw-2864	1034	8	income	income	NOUN
taxlaw-2864	1034	9	and	and	CCONJ
taxlaw-2864	1034	10	wealth	wealth	NOUN
taxlaw-2864	1034	11	inequity	inequity	NOUN
taxlaw-2864	1034	12	,	,	PUNCT
taxlaw-2864	1034	13	comments	comment	NOUN
taxlaw-2864	1034	14	on	on	ADP
taxlaw-2864	1034	15	piketty	piketty	NOUN
taxlaw-2864	1034	16	’s	’s	PART
taxlaw-2864	1034	17	capital	capital	NOUN
taxlaw-2864	1034	18	in	in	ADP
taxlaw-2864	1034	19	the	the	DET
taxlaw-2864	1034	20	twenty	twenty	NUM
taxlaw-2864	1034	21	-	-	PUNCT
taxlaw-2864	1034	22	first	first	ADJ
taxlaw-2864	1034	23	century	century	NOUN
taxlaw-2864	1034	24	,	,	PUNCT
taxlaw-2864	1034	25	68	68	NUM
taxlaw-2864	1034	26	tax	tax	NOUN
taxlaw-2864	1034	27	l.	l.	PROPN
taxlaw-2864	1034	28	rev	rev	PROPN
taxlaw-2864	1034	29	.	.	PROPN
taxlaw-2864	1034	30	545	545	NUM
taxlaw-2864	1034	31	(	(	PUNCT
taxlaw-2864	1034	32	2015	2015	NUM
taxlaw-2864	1034	33	)	)	PUNCT
taxlaw-2864	1034	34	;	;	PUNCT
taxlaw-2864	1034	35	beverly	beverly	PROPN
taxlaw-2864	1034	36	moran	moran	PROPN
taxlaw-2864	1034	37	,	,	PUNCT
taxlaw-2864	1034	38	wealth	wealth	NOUN
taxlaw-2864	1034	39	redistribution	redistribution	NOUN
taxlaw-2864	1034	40	and	and	CCONJ
taxlaw-2864	1034	41	the	the	DET
taxlaw-2864	1034	42	income	income	NOUN
taxlaw-2864	1034	43	tax	tax	NOUN
taxlaw-2864	1034	44	,	,	PUNCT
taxlaw-2864	1034	45	53	53	NUM
taxlaw-2864	1034	46	how	how	SCONJ
taxlaw-2864	1034	47	.	.	PUNCT
taxlaw-2864	1035	1	l.j	l.j	PROPN
taxlaw-2864	1035	2	.	.	PROPN
taxlaw-2864	1036	1	319	319	NUM
taxlaw-2864	1036	2	(	(	PUNCT
taxlaw-2864	1036	3	2010	2010	NUM
taxlaw-2864	1036	4	)	)	PUNCT
taxlaw-2864	1036	5	.	.	PUNCT
taxlaw-2864	1037	1	267	267	NUM
taxlaw-2864	1037	2	see	see	VERB
taxlaw-2864	1037	3	,	,	PUNCT
taxlaw-2864	1037	4	e.g.	e.g.	ADV
taxlaw-2864	1037	5	,	,	PUNCT
taxlaw-2864	1037	6	sanjay	sanjay	ADJ
taxlaw-2864	1037	7	sanghoee	sanghoee	NOUN
taxlaw-2864	1037	8	,	,	PUNCT
taxlaw-2864	1037	9	fantasy	fantasy	NOUN
taxlaw-2864	1037	10	cliff	cliff	NOUN
taxlaw-2864	1037	11	:	:	PUNCT
taxlaw-2864	1037	12	debunking	debunk	VERB
taxlaw-2864	1037	13	the	the	DET
taxlaw-2864	1037	14	biggest	big	ADJ
taxlaw-2864	1037	15	myths	myth	NOUN
taxlaw-2864	1037	16	about	about	ADP
taxlaw-2864	1037	17	the	the	DET
taxlaw-2864	1037	18	bush	bush	PROPN
taxlaw-2864	1037	19	tax	tax	NOUN
taxlaw-2864	1037	20	cuts	cut	NOUN
taxlaw-2864	1037	21	and	and	CCONJ
taxlaw-2864	1037	22	the	the	DET
taxlaw-2864	1037	23	rich	rich	ADJ
taxlaw-2864	1037	24	,	,	PUNCT
taxlaw-2864	1037	25	huffpost	huffpost	NOUN
taxlaw-2864	1037	26	(	(	PUNCT
taxlaw-2864	1037	27	jan	jan	PROPN
taxlaw-2864	1037	28	.	.	PROPN
taxlaw-2864	1037	29	30	30	NUM
taxlaw-2864	1037	30	,	,	PUNCT
taxlaw-2864	1037	31	2012	2012	NUM
taxlaw-2864	1037	32	,	,	PUNCT
taxlaw-2864	1037	33	10:45	10:45	NUM
taxlaw-2864	1037	34	am	am	NOUN
taxlaw-2864	1037	35	)	)	PUNCT
taxlaw-2864	1037	36	,	,	PUNCT
taxlaw-2864	1037	37	https://www.huffingtonpost.com/sanjay-sanghoee/bush-taxcuts_b_2207472.html	https://www.huffingtonpost.com/sanjay-sanghoee/bush-taxcuts_b_2207472.html	PROPN
taxlaw-2864	1038	1	[	[	X
taxlaw-2864	1038	2	https://perma.cc/cvl7-32tw	https://perma.cc/cvl7-32tw	X
taxlaw-2864	1038	3	]	]	PUNCT
taxlaw-2864	1038	4	(	(	PUNCT
taxlaw-2864	1038	5	“	"	PUNCT
taxlaw-2864	1038	6	unlike	unlike	ADP
taxlaw-2864	1038	7	most	most	ADV
taxlaw-2864	1038	8	low	low	ADJ
taxlaw-2864	1038	9	or	or	CCONJ
taxlaw-2864	1038	10	middle	middle	ADJ
taxlaw-2864	1038	11	income	income	NOUN
taxlaw-2864	1038	12	americans	americans	PROPN
taxlaw-2864	1038	13	,	,	PUNCT
taxlaw-2864	1038	14	the	the	DET
taxlaw-2864	1038	15	rich	rich	ADJ
taxlaw-2864	1038	16	make	make	VERB
taxlaw-2864	1038	17	a	a	DET
taxlaw-2864	1038	18	substantial	substantial	ADJ
taxlaw-2864	1038	19	portion	portion	NOUN
taxlaw-2864	1038	20	of	of	ADP
taxlaw-2864	1038	21	their	their	PRON
taxlaw-2864	1038	22	money	money	NOUN
taxlaw-2864	1038	23	from	from	ADP
taxlaw-2864	1038	24	passive	passive	ADJ
taxlaw-2864	1038	25	income	income	NOUN
taxlaw-2864	1038	26	(	(	PUNCT
taxlaw-2864	1038	27	on	on	ADP
taxlaw-2864	1038	28	average	average	ADJ
taxlaw-2864	1038	29	,	,	PUNCT
taxlaw-2864	1038	30	the	the	DET
taxlaw-2864	1038	31	top	top	ADJ
taxlaw-2864	1038	32	400	400	NUM
taxlaw-2864	1038	33	earners	earner	NOUN
taxlaw-2864	1038	34	in	in	ADP
taxlaw-2864	1038	35	the	the	DET
taxlaw-2864	1038	36	us	us	PROPN
taxlaw-2864	1038	37	make	make	VERB
taxlaw-2864	1038	38	59	59	NUM
taxlaw-2864	1038	39	percent	percent	NOUN
taxlaw-2864	1038	40	of	of	ADP
taxlaw-2864	1038	41	their	their	PRON
taxlaw-2864	1038	42	income	income	NOUN
taxlaw-2864	1038	43	from	from	ADP
taxlaw-2864	1038	44	capital	capital	NOUN
taxlaw-2864	1038	45	gains	gain	NOUN
taxlaw-2864	1038	46	or	or	CCONJ
taxlaw-2864	1038	47	dividends	dividend	NOUN
taxlaw-2864	1038	48	versus	versus	ADP
taxlaw-2864	1038	49	only	only	ADV
taxlaw-2864	1038	50	9	9	NUM
taxlaw-2864	1038	51	percent	percent	NOUN
taxlaw-2864	1038	52	from	from	ADP
taxlaw-2864	1038	53	salaries	salary	NOUN
taxlaw-2864	1038	54	)	)	PUNCT
taxlaw-2864	1038	55	,	,	PUNCT
taxlaw-2864	1038	56	which	which	PRON
taxlaw-2864	1038	57	is	be	AUX
taxlaw-2864	1038	58	taxed	tax	VERB
taxlaw-2864	1038	59	at	at	ADP
taxlaw-2864	1038	60	a	a	DET
taxlaw-2864	1038	61	preferential	preferential	ADJ
taxlaw-2864	1038	62	rate	rate	NOUN
taxlaw-2864	1038	63	of	of	ADP
taxlaw-2864	1038	64	15	15	NUM
taxlaw-2864	1038	65	percent	percent	NOUN
taxlaw-2864	1038	66	.	.	PUNCT
taxlaw-2864	1038	67	”	"	PUNCT
taxlaw-2864	1038	68	)	)	PUNCT
taxlaw-2864	1038	69	.	.	PUNCT
taxlaw-2864	1039	1	https://www.nytimes.com/2017/03/27/opinion/why-steven-mnuchin-wants-a-stronger-irs.html	https://www.nytimes.com/2017/03/27/opinion/why-steven-mnuchin-wants-a-stronger-irs.html	PROPN
taxlaw-2864	1039	2	http://topics.nytimes.com/your-money/credit/identity-theft/index.html?inline=nyt-classifier	http://topics.nytimes.com/your-money/credit/identity-theft/index.html?inline=nyt-classifi	ADJ
taxlaw-2864	1039	3	https://gabriel-zucman.eu/files/saezzucman2014.pdf	https://gabriel-zucman.eu/files/saezzucman2014.pdf	NOUN
taxlaw-2864	1039	4	https://gabriel-zucman.eu/files/saezzucman2014.pdf	https://gabriel-zucman.eu/files/saezzucman2014.pdf	NOUN
taxlaw-2864	1039	5	https://perma.cc/p5ss-gzx9	https://perma.cc/p5ss-gzx9	ADV
taxlaw-2864	1039	6	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0353597605&pubnum=0001531&originatingdoc=if157dac1076711e498db8b09b4f043e0&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0353597605&pubnum=0001531&originatingdoc=if157dac1076711e498db8b09b4f043e0&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2864	1039	7	)	)	PUNCT
taxlaw-2864	1039	8	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0353597605&pubnum=0001531&originatingdoc=if157dac1076711e498db8b09b4f043e0&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=0353597605&pubnum=0001531&originatingdoc=if157dac1076711e498db8b09b4f043e0&reftype=lr&originationcontext=document&transitiontype=documentitem&contextdata=(sc.search	NOUN
taxlaw-2864	1039	9	)	)	PUNCT
taxlaw-2864	1039	10	https://www.huffingtonpost.com/sanjay-sanghoee/bush-tax-cuts_b_2207472.html	https://www.huffingtonpost.com/sanjay-sanghoee/bush-tax-cuts_b_2207472.html	NOUN
taxlaw-2864	1039	11	https://www.huffingtonpost.com/sanjay-sanghoee/bush-tax-cuts_b_2207472.html	https://www.huffingtonpost.com/sanjay-sanghoee/bush-tax-cuts_b_2207472.html	VERB
taxlaw-2864	1039	12	46	46	NUM
taxlaw-2864	1040	1	[	[	X
taxlaw-2864	1040	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	1040	3	columbia	columbia	PROPN
taxlaw-2864	1040	4	journal	journal	PROPN
taxlaw-2864	1040	5	of	of	ADP
taxlaw-2864	1040	6	tax	tax	NOUN
taxlaw-2864	1040	7	law	law	NOUN
taxlaw-2864	1040	8	constitutes	constitute	VERB
taxlaw-2864	1040	9	a	a	DET
taxlaw-2864	1040	10	viable	viable	ADJ
taxlaw-2864	1040	11	starting	starting	NOUN
taxlaw-2864	1040	12	point	point	NOUN
taxlaw-2864	1040	13	.	.	PUNCT
taxlaw-2864	1041	1	consider	consider	VERB
taxlaw-2864	1041	2	that	that	SCONJ
taxlaw-2864	1041	3	tax	tax	NOUN
taxlaw-2864	1041	4	expenditures	expenditure	NOUN
taxlaw-2864	1041	5	inure	inure	NOUN
taxlaw-2864	1041	6	disproportionately	disproportionately	ADV
taxlaw-2864	1041	7	to	to	PART
taxlaw-2864	1041	8	upperincome	upperincome	VERB
taxlaw-2864	1041	9	taxpayers268	taxpayers268	PROPN
taxlaw-2864	1041	10	and	and	CCONJ
taxlaw-2864	1041	11	,	,	PUNCT
taxlaw-2864	1041	12	furthermore	furthermore	ADV
taxlaw-2864	1041	13	,	,	PUNCT
taxlaw-2864	1041	14	that	that	SCONJ
taxlaw-2864	1041	15	the	the	DET
taxlaw-2864	1041	16	vast	vast	ADJ
taxlaw-2864	1041	17	majority	majority	NOUN
taxlaw-2864	1041	18	of	of	ADP
taxlaw-2864	1041	19	business	business	NOUN
taxlaw-2864	1041	20	and	and	CCONJ
taxlaw-2864	1041	21	investment	investment	NOUN
taxlaw-2864	1041	22	income	income	NOUN
taxlaw-2864	1041	23	plus	plus	CCONJ
taxlaw-2864	1041	24	capital	capital	NOUN
taxlaw-2864	1041	25	gains	gain	NOUN
taxlaw-2864	1041	26	is	be	AUX
taxlaw-2864	1041	27	earned	earn	VERB
taxlaw-2864	1041	28	by	by	ADP
taxlaw-2864	1041	29	higher	high	ADJ
taxlaw-2864	1041	30	-	-	PUNCT
taxlaw-2864	1041	31	income	income	NOUN
taxlaw-2864	1041	32	earners.269	earners.269	ADV
taxlaw-2864	1041	33	axiomatically	axiomatically	ADV
taxlaw-2864	1041	34	,	,	PUNCT
taxlaw-2864	1041	35	the	the	DET
taxlaw-2864	1041	36	converse	converse	NOUN
taxlaw-2864	1041	37	must	must	AUX
taxlaw-2864	1041	38	be	be	AUX
taxlaw-2864	1041	39	true	true	ADJ
taxlaw-2864	1041	40	as	as	ADV
taxlaw-2864	1041	41	well	well	ADV
taxlaw-2864	1041	42	:	:	PUNCT
taxlaw-2864	1041	43	the	the	DET
taxlaw-2864	1041	44	less	less	ADV
taxlaw-2864	1041	45	-	-	PUNCT
taxlaw-2864	1041	46	well	well	NOUN
taxlaw-2864	1041	47	-	-	PUNCT
taxlaw-2864	1041	48	to	to	PART
taxlaw-2864	1041	49	-	-	PUNCT
taxlaw-2864	1041	50	do	do	AUX
taxlaw-2864	1041	51	enjoy	enjoy	VERB
taxlaw-2864	1041	52	fewer	few	ADJ
taxlaw-2864	1041	53	tax	tax	NOUN
taxlaw-2864	1041	54	expenditures	expenditure	NOUN
taxlaw-2864	1041	55	,	,	PUNCT
taxlaw-2864	1041	56	and	and	CCONJ
taxlaw-2864	1041	57	,	,	PUNCT
taxlaw-2864	1041	58	furthermore	furthermore	ADV
taxlaw-2864	1041	59	,	,	PUNCT
taxlaw-2864	1041	60	they	they	PRON
taxlaw-2864	1041	61	derive	derive	VERB
taxlaw-2864	1041	62	their	their	PRON
taxlaw-2864	1041	63	income	income	NOUN
taxlaw-2864	1041	64	primarily	primarily	ADV
taxlaw-2864	1041	65	through	through	ADP
taxlaw-2864	1041	66	labor	labor	NOUN
taxlaw-2864	1041	67	.	.	PUNCT
taxlaw-2864	1042	1	left	leave	VERB
taxlaw-2864	1042	2	untouched	untouched	ADJ
taxlaw-2864	1042	3	,	,	PUNCT
taxlaw-2864	1042	4	the	the	DET
taxlaw-2864	1042	5	code	code	NOUN
taxlaw-2864	1042	6	thus	thus	ADV
taxlaw-2864	1042	7	appears	appear	VERB
taxlaw-2864	1042	8	poised	poise	VERB
taxlaw-2864	1042	9	to	to	PART
taxlaw-2864	1042	10	worsen	worsen	VERB
taxlaw-2864	1042	11	the	the	DET
taxlaw-2864	1042	12	existing	exist	VERB
taxlaw-2864	1042	13	wealth	wealth	NOUN
taxlaw-2864	1042	14	gap	gap	NOUN
taxlaw-2864	1042	15	.	.	PUNCT
taxlaw-2864	1043	1	to	to	PART
taxlaw-2864	1043	2	close	close	VERB
taxlaw-2864	1043	3	or	or	CCONJ
taxlaw-2864	1043	4	,	,	PUNCT
taxlaw-2864	1043	5	at	at	ADP
taxlaw-2864	1043	6	the	the	DET
taxlaw-2864	1043	7	very	very	ADV
taxlaw-2864	1043	8	least	least	ADJ
taxlaw-2864	1043	9	,	,	PUNCT
taxlaw-2864	1043	10	reduce	reduce	VERB
taxlaw-2864	1043	11	the	the	DET
taxlaw-2864	1043	12	wealth	wealth	NOUN
taxlaw-2864	1043	13	gap	gap	NOUN
taxlaw-2864	1043	14	,	,	PUNCT
taxlaw-2864	1043	15	congress	congress	PROPN
taxlaw-2864	1043	16	must	must	AUX
taxlaw-2864	1043	17	recognize	recognize	VERB
taxlaw-2864	1043	18	that	that	SCONJ
taxlaw-2864	1043	19	technological	technological	ADJ
taxlaw-2864	1043	20	advances	advance	NOUN
taxlaw-2864	1043	21	are	be	AUX
taxlaw-2864	1043	22	fundamentally	fundamentally	ADV
taxlaw-2864	1043	23	changing	change	VERB
taxlaw-2864	1043	24	the	the	DET
taxlaw-2864	1043	25	economic	economic	ADJ
taxlaw-2864	1043	26	landscape	landscape	NOUN
taxlaw-2864	1043	27	.	.	PUNCT
taxlaw-2864	1044	1	relative	relative	ADJ
taxlaw-2864	1044	2	to	to	ADP
taxlaw-2864	1044	3	labor	labor	NOUN
taxlaw-2864	1044	4	,	,	PUNCT
taxlaw-2864	1044	5	capital	capital	NOUN
taxlaw-2864	1044	6	has	have	AUX
taxlaw-2864	1044	7	become	become	VERB
taxlaw-2864	1044	8	the	the	DET
taxlaw-2864	1044	9	dominant	dominant	ADJ
taxlaw-2864	1044	10	force	force	NOUN
taxlaw-2864	1044	11	.	.	PUNCT
taxlaw-2864	1045	1	in	in	ADP
taxlaw-2864	1045	2	this	this	DET
taxlaw-2864	1045	3	environment	environment	NOUN
taxlaw-2864	1045	4	,	,	PUNCT
taxlaw-2864	1045	5	the	the	DET
taxlaw-2864	1045	6	use	use	NOUN
taxlaw-2864	1045	7	of	of	ADP
taxlaw-2864	1045	8	capital	capital	NOUN
taxlaw-2864	1045	9	no	no	ADV
taxlaw-2864	1045	10	longer	long	ADV
taxlaw-2864	1045	11	needs	need	VERB
taxlaw-2864	1045	12	to	to	PART
taxlaw-2864	1045	13	be	be	AUX
taxlaw-2864	1045	14	subsidized	subsidize	VERB
taxlaw-2864	1045	15	;	;	PUNCT
taxlaw-2864	1045	16	instead	instead	ADV
taxlaw-2864	1045	17	,	,	PUNCT
taxlaw-2864	1045	18	labor	labor	NOUN
taxlaw-2864	1045	19	in	in	ADP
taxlaw-2864	1045	20	the	the	DET
taxlaw-2864	1045	21	form	form	NOUN
taxlaw-2864	1045	22	of	of	ADP
taxlaw-2864	1045	23	human	human	ADJ
taxlaw-2864	1045	24	capital	capital	NOUN
taxlaw-2864	1045	25	needs	need	VERB
taxlaw-2864	1045	26	to	to	PART
taxlaw-2864	1045	27	be	be	AUX
taxlaw-2864	1045	28	cultivated	cultivate	VERB
taxlaw-2864	1045	29	.	.	PUNCT
taxlaw-2864	1046	1	two	two	NUM
taxlaw-2864	1046	2	ways	way	NOUN
taxlaw-2864	1046	3	that	that	PRON
taxlaw-2864	1046	4	this	this	PRON
taxlaw-2864	1046	5	can	can	AUX
taxlaw-2864	1046	6	be	be	AUX
taxlaw-2864	1046	7	achieved	achieve	VERB
taxlaw-2864	1046	8	are	be	AUX
taxlaw-2864	1046	9	as	as	SCONJ
taxlaw-2864	1046	10	follows	follow	VERB
taxlaw-2864	1046	11	:	:	PUNCT
taxlaw-2864	1046	12	first	first	ADV
taxlaw-2864	1046	13	,	,	PUNCT
taxlaw-2864	1046	14	congress	congress	PROPN
taxlaw-2864	1046	15	must	must	AUX
taxlaw-2864	1046	16	overhaul	overhaul	VERB
taxlaw-2864	1046	17	the	the	DET
taxlaw-2864	1046	18	nation	nation	NOUN
taxlaw-2864	1046	19	’s	’s	PART
taxlaw-2864	1046	20	tax	tax	NOUN
taxlaw-2864	1046	21	expenditures	expenditure	NOUN
taxlaw-2864	1046	22	and	and	CCONJ
taxlaw-2864	1046	23	dedicate	dedicate	VERB
taxlaw-2864	1046	24	a	a	DET
taxlaw-2864	1046	25	larger	large	ADJ
taxlaw-2864	1046	26	proportion	proportion	NOUN
taxlaw-2864	1046	27	to	to	ADP
taxlaw-2864	1046	28	strengthening	strengthen	VERB
taxlaw-2864	1046	29	human	human	ADJ
taxlaw-2864	1046	30	capital	capital	NOUN
taxlaw-2864	1046	31	;	;	PUNCT
taxlaw-2864	1046	32	second	second	ADV
taxlaw-2864	1046	33	,	,	PUNCT
taxlaw-2864	1046	34	taxing	tax	VERB
taxlaw-2864	1046	35	income	income	NOUN
taxlaw-2864	1046	36	at	at	ADP
taxlaw-2864	1046	37	similar	similar	ADJ
taxlaw-2864	1046	38	rates	rate	NOUN
taxlaw-2864	1046	39	—	—	PUNCT
taxlaw-2864	1046	40	no	no	ADV
taxlaw-2864	1046	41	matter	matter	ADV
taxlaw-2864	1046	42	how	how	SCONJ
taxlaw-2864	1046	43	derived	derive	VERB
taxlaw-2864	1046	44	—	—	PUNCT
taxlaw-2864	1046	45	would	would	AUX
taxlaw-2864	1046	46	help	help	VERB
taxlaw-2864	1046	47	narrow	narrow	VERB
taxlaw-2864	1046	48	existing	exist	VERB
taxlaw-2864	1046	49	wealth	wealth	NOUN
taxlaw-2864	1046	50	disparities	disparity	NOUN
taxlaw-2864	1046	51	.	.	PUNCT
taxlaw-2864	1047	1	v.	v.	ADP
taxlaw-2864	1047	2	conclusion	conclusion	NOUN
taxlaw-2864	1047	3	when	when	SCONJ
taxlaw-2864	1047	4	it	it	PRON
taxlaw-2864	1047	5	comes	come	VERB
taxlaw-2864	1047	6	to	to	ADP
taxlaw-2864	1047	7	fundamental	fundamental	ADJ
taxlaw-2864	1047	8	tax	tax	NOUN
taxlaw-2864	1047	9	reform	reform	NOUN
taxlaw-2864	1047	10	,	,	PUNCT
taxlaw-2864	1047	11	congress	congress	PROPN
taxlaw-2864	1047	12	can	can	AUX
taxlaw-2864	1047	13	no	no	ADV
taxlaw-2864	1047	14	longer	long	ADV
taxlaw-2864	1047	15	afford	afford	VERB
taxlaw-2864	1047	16	to	to	PART
taxlaw-2864	1047	17	ignore	ignore	VERB
taxlaw-2864	1047	18	the	the	DET
taxlaw-2864	1047	19	transformation	transformation	NOUN
taxlaw-2864	1047	20	of	of	ADP
taxlaw-2864	1047	21	the	the	DET
taxlaw-2864	1047	22	nation	nation	NOUN
taxlaw-2864	1047	23	’s	’s	PART
taxlaw-2864	1047	24	economic	economic	ADJ
taxlaw-2864	1047	25	landscape	landscape	NOUN
taxlaw-2864	1047	26	.	.	PUNCT
taxlaw-2864	1048	1	relative	relative	ADJ
taxlaw-2864	1048	2	to	to	ADP
taxlaw-2864	1048	3	labor	labor	NOUN
taxlaw-2864	1048	4	,	,	PUNCT
taxlaw-2864	1048	5	capital	capital	NOUN
taxlaw-2864	1048	6	has	have	AUX
taxlaw-2864	1048	7	catapulted	catapult	VERB
taxlaw-2864	1048	8	economic	economic	ADJ
taxlaw-2864	1048	9	productivity	productivity	NOUN
taxlaw-2864	1048	10	to	to	ADP
taxlaw-2864	1048	11	new	new	ADJ
taxlaw-2864	1048	12	heights	height	NOUN
taxlaw-2864	1048	13	—	—	PUNCT
taxlaw-2864	1048	14	a	a	DET
taxlaw-2864	1048	15	trend	trend	NOUN
taxlaw-2864	1048	16	that	that	PRON
taxlaw-2864	1048	17	will	will	AUX
taxlaw-2864	1048	18	undoubtedly	undoubtedly	ADV
taxlaw-2864	1048	19	continue	continue	VERB
taxlaw-2864	1048	20	and	and	CCONJ
taxlaw-2864	1048	21	likely	likely	ADV
taxlaw-2864	1048	22	accelerate	accelerate	NOUN
taxlaw-2864	1048	23	.	.	PUNCT
taxlaw-2864	1049	1	and	and	CCONJ
taxlaw-2864	1049	2	while	while	SCONJ
taxlaw-2864	1049	3	the	the	DET
taxlaw-2864	1049	4	interplay	interplay	NOUN
taxlaw-2864	1049	5	between	between	ADP
taxlaw-2864	1049	6	capital	capital	NOUN
taxlaw-2864	1049	7	and	and	CCONJ
taxlaw-2864	1049	8	labor	labor	NOUN
taxlaw-2864	1049	9	has	have	VERB
taxlaw-2864	1049	10	many	many	ADJ
taxlaw-2864	1049	11	important	important	ADJ
taxlaw-2864	1049	12	public	public	ADJ
taxlaw-2864	1049	13	policy	policy	NOUN
taxlaw-2864	1049	14	implications	implication	NOUN
taxlaw-2864	1049	15	,	,	PUNCT
taxlaw-2864	1049	16	perhaps	perhaps	ADV
taxlaw-2864	1049	17	none	none	NOUN
taxlaw-2864	1049	18	is	be	AUX
taxlaw-2864	1049	19	as	as	ADV
taxlaw-2864	1049	20	important	important	ADJ
taxlaw-2864	1049	21	as	as	ADP
taxlaw-2864	1049	22	the	the	DET
taxlaw-2864	1049	23	direction	direction	NOUN
taxlaw-2864	1049	24	that	that	PRON
taxlaw-2864	1049	25	tax	tax	NOUN
taxlaw-2864	1049	26	reform	reform	NOUN
taxlaw-2864	1049	27	should	should	AUX
taxlaw-2864	1049	28	take	take	VERB
taxlaw-2864	1049	29	.	.	PUNCT
taxlaw-2864	1050	1	for	for	ADP
taxlaw-2864	1050	2	close	close	ADJ
taxlaw-2864	1050	3	to	to	ADP
taxlaw-2864	1050	4	a	a	DET
taxlaw-2864	1050	5	century	century	NOUN
taxlaw-2864	1050	6	,	,	PUNCT
taxlaw-2864	1050	7	congress	congress	PROPN
taxlaw-2864	1050	8	has	have	AUX
taxlaw-2864	1050	9	harbored	harbor	VERB
taxlaw-2864	1050	10	what	what	PRON
taxlaw-2864	1050	11	amounts	amount	VERB
taxlaw-2864	1050	12	to	to	ADP
taxlaw-2864	1050	13	a	a	DET
taxlaw-2864	1050	14	fixation	fixation	NOUN
taxlaw-2864	1050	15	on	on	ADP
taxlaw-2864	1050	16	taxing	tax	VERB
taxlaw-2864	1050	17	the	the	DET
taxlaw-2864	1050	18	income	income	NOUN
taxlaw-2864	1050	19	that	that	PRON
taxlaw-2864	1050	20	labor	labor	NOUN
taxlaw-2864	1050	21	produces	produce	VERB
taxlaw-2864	1050	22	.	.	PUNCT
taxlaw-2864	1051	1	it	it	PRON
taxlaw-2864	1051	2	has	have	AUX
taxlaw-2864	1051	3	proven	prove	VERB
taxlaw-2864	1051	4	to	to	PART
taxlaw-2864	1051	5	be	be	AUX
taxlaw-2864	1051	6	a	a	DET
taxlaw-2864	1051	7	plentiful	plentiful	ADJ
taxlaw-2864	1051	8	“	"	PUNCT
taxlaw-2864	1051	9	crop	crop	NOUN
taxlaw-2864	1051	10	”	"	PUNCT
taxlaw-2864	1051	11	that	that	PRON
taxlaw-2864	1051	12	historically	historically	ADV
taxlaw-2864	1051	13	was	be	AUX
taxlaw-2864	1051	14	easy	easy	ADJ
taxlaw-2864	1051	15	to	to	PART
taxlaw-2864	1051	16	harvest	harvest	VERB
taxlaw-2864	1051	17	.	.	PUNCT
taxlaw-2864	1052	1	but	but	CCONJ
taxlaw-2864	1052	2	as	as	SCONJ
taxlaw-2864	1052	3	labor	labor	NOUN
taxlaw-2864	1052	4	’s	’s	PART
taxlaw-2864	1052	5	yields	yield	NOUN
taxlaw-2864	1052	6	dwindle	dwindle	VERB
taxlaw-2864	1052	7	and	and	CCONJ
taxlaw-2864	1052	8	,	,	PUNCT
taxlaw-2864	1052	9	in	in	ADP
taxlaw-2864	1052	10	some	some	DET
taxlaw-2864	1052	11	cases	case	NOUN
taxlaw-2864	1052	12	,	,	PUNCT
taxlaw-2864	1052	13	entirely	entirely	ADV
taxlaw-2864	1052	14	dry	dry	ADJ
taxlaw-2864	1052	15	up	up	ADP
taxlaw-2864	1052	16	,	,	PUNCT
taxlaw-2864	1052	17	bountiful	bountiful	ADJ
taxlaw-2864	1052	18	new	new	ADJ
taxlaw-2864	1052	19	crops	crop	NOUN
taxlaw-2864	1052	20	are	be	AUX
taxlaw-2864	1052	21	emerging	emerge	VERB
taxlaw-2864	1052	22	in	in	ADP
taxlaw-2864	1052	23	the	the	DET
taxlaw-2864	1052	24	form	form	NOUN
taxlaw-2864	1052	25	of	of	ADP
taxlaw-2864	1052	26	business	business	NOUN
taxlaw-2864	1052	27	profits	profit	NOUN
taxlaw-2864	1052	28	,	,	PUNCT
taxlaw-2864	1052	29	investment	investment	NOUN
taxlaw-2864	1052	30	income	income	NOUN
taxlaw-2864	1052	31	,	,	PUNCT
taxlaw-2864	1052	32	and	and	CCONJ
taxlaw-2864	1052	33	capital	capital	NOUN
taxlaw-2864	1052	34	gains	gain	NOUN
taxlaw-2864	1052	35	.	.	PUNCT
taxlaw-2864	1053	1	congress	congress	PROPN
taxlaw-2864	1053	2	must	must	AUX
taxlaw-2864	1053	3	therefore	therefore	ADV
taxlaw-2864	1053	4	revisit	revisit	VERB
taxlaw-2864	1053	5	how	how	SCONJ
taxlaw-2864	1053	6	it	it	PRON
taxlaw-2864	1053	7	tends	tend	VERB
taxlaw-2864	1053	8	to	to	ADP
taxlaw-2864	1053	9	these	these	DET
taxlaw-2864	1053	10	crops	crop	NOUN
taxlaw-2864	1053	11	and	and	CCONJ
taxlaw-2864	1053	12	shares	share	NOUN
taxlaw-2864	1053	13	in	in	ADP
taxlaw-2864	1053	14	taxpayers	taxpayer	NOUN
taxlaw-2864	1053	15	’	’	PART
taxlaw-2864	1053	16	harvest	harvest	NOUN
taxlaw-2864	1053	17	of	of	ADP
taxlaw-2864	1053	18	them	they	PRON
taxlaw-2864	1053	19	.	.	PUNCT
taxlaw-2864	1054	1	to	to	PART
taxlaw-2864	1054	2	state	state	VERB
taxlaw-2864	1054	3	the	the	DET
taxlaw-2864	1054	4	obvious	obvious	ADJ
taxlaw-2864	1054	5	,	,	PUNCT
taxlaw-2864	1054	6	in	in	ADP
taxlaw-2864	1054	7	the	the	DET
taxlaw-2864	1054	8	nation	nation	NOUN
taxlaw-2864	1054	9	’s	’s	PART
taxlaw-2864	1054	10	economic	economic	ADJ
taxlaw-2864	1054	11	field	field	NOUN
taxlaw-2864	1054	12	,	,	PUNCT
taxlaw-2864	1054	13	capital	capital	NOUN
taxlaw-2864	1054	14	has	have	VERB
taxlaw-2864	1054	15	overtaken	overtake	VERB
taxlaw-2864	1054	16	labor	labor	NOUN
taxlaw-2864	1054	17	.	.	PUNCT
taxlaw-2864	1055	1	the	the	DET
taxlaw-2864	1055	2	only	only	ADJ
taxlaw-2864	1055	3	unanswered	unanswered	ADJ
taxlaw-2864	1055	4	question	question	NOUN
taxlaw-2864	1055	5	is	be	AUX
taxlaw-2864	1055	6	whether	whether	SCONJ
taxlaw-2864	1055	7	congress	congress	PROPN
taxlaw-2864	1055	8	will	will	AUX
taxlaw-2864	1055	9	strategically	strategically	ADV
taxlaw-2864	1055	10	tend	tend	VERB
taxlaw-2864	1055	11	this	this	DET
taxlaw-2864	1055	12	field	field	NOUN
taxlaw-2864	1055	13	and	and	CCONJ
taxlaw-2864	1055	14	cultivate	cultivate	VERB
taxlaw-2864	1055	15	it	it	PRON
taxlaw-2864	1055	16	to	to	ADP
taxlaw-2864	1055	17	the	the	DET
taxlaw-2864	1055	18	nation	nation	NOUN
taxlaw-2864	1055	19	’s	’s	PART
taxlaw-2864	1055	20	advantage	advantage	NOUN
taxlaw-2864	1055	21	.	.	PUNCT
taxlaw-2864	1056	1	to	to	PART
taxlaw-2864	1056	2	preserve	preserve	VERB
taxlaw-2864	1056	3	the	the	DET
taxlaw-2864	1056	4	code	code	NOUN
taxlaw-2864	1056	5	’s	’s	PART
taxlaw-2864	1056	6	sanctity	sanctity	NOUN
taxlaw-2864	1056	7	,	,	PUNCT
taxlaw-2864	1056	8	the	the	DET
taxlaw-2864	1056	9	conclusion	conclusion	NOUN
taxlaw-2864	1056	10	is	be	AUX
taxlaw-2864	1056	11	elementary	elementary	ADJ
taxlaw-2864	1056	12	.	.	PUNCT
taxlaw-2864	1057	1	instead	instead	ADV
taxlaw-2864	1057	2	of	of	ADP
taxlaw-2864	1057	3	taxing	tax	VERB
taxlaw-2864	1057	4	income	income	NOUN
taxlaw-2864	1057	5	from	from	ADP
taxlaw-2864	1057	6	labor	labor	NOUN
taxlaw-2864	1057	7	heavily	heavily	ADV
taxlaw-2864	1057	8	,	,	PUNCT
taxlaw-2864	1057	9	business	business	NOUN
taxlaw-2864	1057	10	profits	profit	NOUN
taxlaw-2864	1057	11	and	and	CCONJ
taxlaw-2864	1057	12	investment	investment	NOUN
taxlaw-2864	1057	13	income	income	NOUN
taxlaw-2864	1057	14	moderately	moderately	ADV
taxlaw-2864	1057	15	,	,	PUNCT
taxlaw-2864	1057	16	and	and	CCONJ
taxlaw-2864	1057	17	capital	capital	NOUN
taxlaw-2864	1057	18	gains	gain	NOUN
taxlaw-2864	1057	19	lightly	lightly	ADV
taxlaw-2864	1057	20	268	268	NUM
taxlaw-2864	1057	21	see	see	VERB
taxlaw-2864	1057	22	cong	cong	NOUN
taxlaw-2864	1057	23	.	.	PUNCT
taxlaw-2864	1058	1	budget	budget	NOUN
taxlaw-2864	1058	2	office	office	PROPN
taxlaw-2864	1058	3	,	,	PUNCT
taxlaw-2864	1058	4	the	the	DET
taxlaw-2864	1058	5	distribution	distribution	NOUN
taxlaw-2864	1058	6	of	of	ADP
taxlaw-2864	1058	7	major	major	ADJ
taxlaw-2864	1058	8	tax	tax	NOUN
taxlaw-2864	1058	9	expenditures	expenditure	NOUN
taxlaw-2864	1058	10	in	in	ADP
taxlaw-2864	1058	11	the	the	DET
taxlaw-2864	1058	12	individual	individual	ADJ
taxlaw-2864	1058	13	income	income	NOUN
taxlaw-2864	1058	14	tax	tax	NOUN
taxlaw-2864	1058	15	system	system	NOUN
taxlaw-2864	1058	16	2	2	NUM
taxlaw-2864	1058	17	(	(	PUNCT
taxlaw-2864	1058	18	2013	2013	NUM
taxlaw-2864	1058	19	)	)	PUNCT
taxlaw-2864	1058	20	,	,	PUNCT
taxlaw-2864	1058	21	http://cbo.gov/sites/default/files/cbofiles/attachments/43768_distributiontaxexpenditures.pdf	http://cbo.gov/sites/default/files/cbofiles/attachments/43768_distributiontaxexpenditures.pdf	PROPN
taxlaw-2864	1059	1	[	[	X
taxlaw-2864	1059	2	https://perma.cc/caz2-85qt	https://perma.cc/caz2-85qt	SYM
taxlaw-2864	1059	3	]	]	X
taxlaw-2864	1059	4	(	(	PUNCT
taxlaw-2864	1059	5	“	"	PUNCT
taxlaw-2864	1059	6	in	in	ADP
taxlaw-2864	1059	7	calendar	calendar	NOUN
taxlaw-2864	1059	8	year	year	NOUN
taxlaw-2864	1059	9	2013	2013	NUM
taxlaw-2864	1059	10	,	,	PUNCT
taxlaw-2864	1059	11	more	more	ADJ
taxlaw-2864	1059	12	than	than	ADP
taxlaw-2864	1059	13	half	half	NOUN
taxlaw-2864	1059	14	of	of	ADP
taxlaw-2864	1059	15	the	the	DET
taxlaw-2864	1059	16	combined	combine	VERB
taxlaw-2864	1059	17	benefits	benefit	NOUN
taxlaw-2864	1059	18	of	of	ADP
taxlaw-2864	1059	19	those	those	DET
taxlaw-2864	1059	20	tax	tax	NOUN
taxlaw-2864	1059	21	expenditures	expenditure	NOUN
taxlaw-2864	1059	22	will	will	AUX
taxlaw-2864	1059	23	accrue	accrue	VERB
taxlaw-2864	1059	24	to	to	ADP
taxlaw-2864	1059	25	households	household	NOUN
taxlaw-2864	1059	26	with	with	ADP
taxlaw-2864	1059	27	income	income	NOUN
taxlaw-2864	1059	28	in	in	ADP
taxlaw-2864	1059	29	the	the	DET
taxlaw-2864	1059	30	highest	high	ADJ
taxlaw-2864	1059	31	quintile	quintile	NOUN
taxlaw-2864	1059	32	(	(	PUNCT
taxlaw-2864	1059	33	or	or	CCONJ
taxlaw-2864	1059	34	one	one	NUM
taxlaw-2864	1059	35	-	-	PUNCT
taxlaw-2864	1059	36	fifth	fifth	NOUN
taxlaw-2864	1059	37	)	)	PUNCT
taxlaw-2864	1059	38	of	of	ADP
taxlaw-2864	1059	39	the	the	DET
taxlaw-2864	1059	40	population	population	NOUN
taxlaw-2864	1059	41	(	(	PUNCT
taxlaw-2864	1059	42	with	with	ADP
taxlaw-2864	1059	43	17	17	NUM
taxlaw-2864	1059	44	percent	percent	NOUN
taxlaw-2864	1059	45	going	go	VERB
taxlaw-2864	1059	46	to	to	ADP
taxlaw-2864	1059	47	households	household	NOUN
taxlaw-2864	1059	48	in	in	ADP
taxlaw-2864	1059	49	the	the	DET
taxlaw-2864	1059	50	top	top	ADJ
taxlaw-2864	1059	51	1	1	NUM
taxlaw-2864	1059	52	percent	percent	NOUN
taxlaw-2864	1059	53	of	of	ADP
taxlaw-2864	1059	54	the	the	DET
taxlaw-2864	1059	55	population	population	NOUN
taxlaw-2864	1059	56	)	)	PUNCT
taxlaw-2864	1059	57	,	,	PUNCT
taxlaw-2864	1059	58	cbo	cbo	PROPN
taxlaw-2864	1059	59	estimates	estimate	VERB
taxlaw-2864	1059	60	.	.	PUNCT
taxlaw-2864	1060	1	in	in	ADP
taxlaw-2864	1060	2	contrast	contrast	NOUN
taxlaw-2864	1060	3	,	,	PUNCT
taxlaw-2864	1060	4	13	13	NUM
taxlaw-2864	1060	5	percent	percent	NOUN
taxlaw-2864	1060	6	of	of	ADP
taxlaw-2864	1060	7	those	those	DET
taxlaw-2864	1060	8	tax	tax	NOUN
taxlaw-2864	1060	9	expenditures	expenditure	NOUN
taxlaw-2864	1060	10	will	will	AUX
taxlaw-2864	1060	11	accrue	accrue	VERB
taxlaw-2864	1060	12	to	to	ADP
taxlaw-2864	1060	13	households	household	NOUN
taxlaw-2864	1060	14	in	in	ADP
taxlaw-2864	1060	15	the	the	DET
taxlaw-2864	1060	16	middle	middle	ADJ
taxlaw-2864	1060	17	quintile	quintile	NOUN
taxlaw-2864	1060	18	,	,	PUNCT
taxlaw-2864	1060	19	and	and	CCONJ
taxlaw-2864	1060	20	only	only	ADV
taxlaw-2864	1060	21	8	8	NUM
taxlaw-2864	1060	22	percent	percent	NOUN
taxlaw-2864	1060	23	will	will	AUX
taxlaw-2864	1060	24	accrue	accrue	VERB
taxlaw-2864	1060	25	to	to	ADP
taxlaw-2864	1060	26	households	household	NOUN
taxlaw-2864	1060	27	in	in	ADP
taxlaw-2864	1060	28	the	the	DET
taxlaw-2864	1060	29	lowest	low	ADJ
taxlaw-2864	1060	30	quintile	quintile	NOUN
taxlaw-2864	1060	31	.	.	PUNCT
taxlaw-2864	1060	32	.	.	PUNCT
taxlaw-2864	1060	33	.	.	PUNCT
taxlaw-2864	1060	34	.	.	PUNCT
taxlaw-2864	1060	35	”	"	PUNCT
taxlaw-2864	1060	36	)	)	PUNCT
taxlaw-2864	1060	37	.	.	PUNCT
taxlaw-2864	1061	1	269	269	NUM
taxlaw-2864	1061	2	see	see	VERB
taxlaw-2864	1061	3	internal	internal	ADJ
taxlaw-2864	1061	4	revenue	revenue	NOUN
taxlaw-2864	1061	5	serv	serv	X
taxlaw-2864	1061	6	.	.	PUNCT
taxlaw-2864	1061	7	,	,	PUNCT
taxlaw-2864	1061	8	cumulative	cumulative	VERB
taxlaw-2864	1061	9	2015	2015	NUM
taxlaw-2864	1061	10	filing	filing	NOUN
taxlaw-2864	1061	11	season	season	NOUN
taxlaw-2864	1061	12	information	information	NOUN
taxlaw-2864	1061	13	for	for	ADP
taxlaw-2864	1061	14	tax	tax	NOUN
taxlaw-2864	1061	15	returns	return	NOUN
taxlaw-2864	1061	16	processed	process	VERB
taxlaw-2864	1061	17	by	by	ADP
taxlaw-2864	1061	18	the	the	DET
taxlaw-2864	1061	19	irs	irs	PROPN
taxlaw-2864	1061	20	through	through	ADP
taxlaw-2864	1061	21	may	may	PROPN
taxlaw-2864	1061	22	28	28	NUM
taxlaw-2864	1061	23	,	,	PUNCT
taxlaw-2864	1061	24	2015	2015	NUM
taxlaw-2864	1061	25	,	,	PUNCT
taxlaw-2864	1061	26	https://www.irs.gov/pub/irs-soi/15inweek21.xls	https://www.irs.gov/pub/irs-soi/15inweek21.xls	PROPN
taxlaw-2864	1062	1	[	[	X
taxlaw-2864	1062	2	https://perma.cc/by8x-w3hx	https://perma.cc/by8x-w3hx	X
taxlaw-2864	1062	3	]	]	X
taxlaw-2864	1062	4	(	(	PUNCT
taxlaw-2864	1062	5	of	of	ADP
taxlaw-2864	1062	6	those	those	DET
taxlaw-2864	1062	7	taxpayers	taxpayer	NOUN
taxlaw-2864	1062	8	who	who	PRON
taxlaw-2864	1062	9	have	have	AUX
taxlaw-2864	1062	10	adjusted	adjust	VERB
taxlaw-2864	1062	11	gross	gross	ADJ
taxlaw-2864	1062	12	incomes	income	NOUN
taxlaw-2864	1062	13	in	in	ADP
taxlaw-2864	1062	14	excess	excess	NOUN
taxlaw-2864	1062	15	of	of	ADP
taxlaw-2864	1062	16	$	$	SYM
taxlaw-2864	1062	17	10	10	NUM
taxlaw-2864	1062	18	million	million	NUM
taxlaw-2864	1062	19	,	,	PUNCT
taxlaw-2864	1062	20	showing	show	VERB
taxlaw-2864	1062	21	that	that	SCONJ
taxlaw-2864	1062	22	39.6	39.6	NUM
taxlaw-2864	1062	23	percent	percent	NOUN
taxlaw-2864	1062	24	of	of	ADP
taxlaw-2864	1062	25	their	their	PRON
taxlaw-2864	1062	26	income	income	NOUN
taxlaw-2864	1062	27	was	be	AUX
taxlaw-2864	1062	28	comprised	comprise	VERB
taxlaw-2864	1062	29	of	of	ADP
taxlaw-2864	1062	30	capital	capital	NOUN
taxlaw-2864	1062	31	gains	gain	NOUN
taxlaw-2864	1062	32	)	)	PUNCT
taxlaw-2864	1062	33	.	.	PUNCT
taxlaw-2864	1063	1	see	see	VERB
taxlaw-2864	1063	2	also	also	ADV
taxlaw-2864	1063	3	tony	tony	PROPN
taxlaw-2864	1063	4	nitti	nitti	PROPN
taxlaw-2864	1063	5	,	,	PUNCT
taxlaw-2864	1063	6	why	why	SCONJ
taxlaw-2864	1063	7	republicans	republican	NOUN
taxlaw-2864	1063	8	should	should	AUX
taxlaw-2864	1063	9	embrace	embrace	VERB
taxlaw-2864	1063	10	a	a	DET
taxlaw-2864	1063	11	28	28	NUM
taxlaw-2864	1063	12	%	%	NOUN
taxlaw-2864	1063	13	tax	tax	NOUN
taxlaw-2864	1063	14	on	on	ADP
taxlaw-2864	1063	15	capital	capital	NOUN
taxlaw-2864	1063	16	gains	gain	NOUN
taxlaw-2864	1063	17	,	,	PUNCT
taxlaw-2864	1063	18	forbes	forbes	PROPN
taxlaw-2864	1063	19	(	(	PUNCT
taxlaw-2864	1063	20	jan	jan	PROPN
taxlaw-2864	1063	21	.	.	PROPN
taxlaw-2864	1063	22	20	20	NUM
taxlaw-2864	1063	23	,	,	PUNCT
taxlaw-2864	1063	24	2015	2015	NUM
taxlaw-2864	1063	25	)	)	PUNCT
taxlaw-2864	1063	26	(	(	PUNCT
taxlaw-2864	1063	27	“	"	PUNCT
taxlaw-2864	1063	28	these	these	DET
taxlaw-2864	1063	29	preferential	preferential	ADJ
taxlaw-2864	1063	30	rates	rate	NOUN
taxlaw-2864	1063	31	are	be	AUX
taxlaw-2864	1063	32	expected	expect	VERB
taxlaw-2864	1063	33	to	to	PART
taxlaw-2864	1063	34	save	save	VERB
taxlaw-2864	1063	35	taxpayers	taxpayer	NOUN
taxlaw-2864	1063	36	$	$	SYM
taxlaw-2864	1063	37	540	540	NUM
taxlaw-2864	1063	38	billion	billion	NUM
taxlaw-2864	1063	39	over	over	ADP
taxlaw-2864	1063	40	the	the	DET
taxlaw-2864	1063	41	next	next	ADJ
taxlaw-2864	1063	42	four	four	NUM
taxlaw-2864	1063	43	years	year	NOUN
taxlaw-2864	1063	44	.	.	PUNCT
taxlaw-2864	1064	1	and	and	CCONJ
taxlaw-2864	1064	2	of	of	ADP
taxlaw-2864	1064	3	that	that	DET
taxlaw-2864	1064	4	$	$	SYM
taxlaw-2864	1064	5	540	540	NUM
taxlaw-2864	1064	6	billion	billion	NUM
taxlaw-2864	1064	7	in	in	ADP
taxlaw-2864	1064	8	savings	saving	NOUN
taxlaw-2864	1064	9	,	,	PUNCT
taxlaw-2864	1064	10	approximately	approximately	ADV
taxlaw-2864	1064	11	85	85	NUM
taxlaw-2864	1064	12	%	%	NOUN
taxlaw-2864	1064	13	of	of	ADP
taxlaw-2864	1064	14	it	it	PRON
taxlaw-2864	1064	15	will	will	AUX
taxlaw-2864	1064	16	inure	inure	VERB
taxlaw-2864	1064	17	to	to	ADP
taxlaw-2864	1064	18	the	the	DET
taxlaw-2864	1064	19	wealthiest	wealthy	ADJ
taxlaw-2864	1064	20	2	2	NUM
taxlaw-2864	1064	21	%	%	NOUN
taxlaw-2864	1064	22	.	.	PUNCT
taxlaw-2864	1064	23	”	"	PUNCT
taxlaw-2864	1064	24	)	)	PUNCT
taxlaw-2864	1064	25	.	.	PUNCT
taxlaw-2864	1065	1	https://perma.cc/caz2-85qt	https://perma.cc/caz2-85qt	NOUN
taxlaw-2864	1065	2	https://www.irs.gov/pub/irs-soi/15inweek21.xls	https://www.irs.gov/pub/irs-soi/15inweek21.xls	ADP
taxlaw-2864	1065	3	2018	2018	NUM
taxlaw-2864	1065	4	]	]	PUNCT
taxlaw-2864	1065	5	47	47	NUM
taxlaw-2864	1065	6	automation	automation	NOUN
taxlaw-2864	1065	7	and	and	CCONJ
taxlaw-2864	1065	8	the	the	DET
taxlaw-2864	1065	9	income	income	NOUN
taxlaw-2864	1065	10	tax	tax	NOUN
taxlaw-2864	1065	11	(	(	PUNCT
taxlaw-2864	1065	12	or	or	CCONJ
taxlaw-2864	1065	13	not	not	PART
taxlaw-2864	1065	14	at	at	ADV
taxlaw-2864	1065	15	all	all	ADV
taxlaw-2864	1065	16	)	)	PUNCT
taxlaw-2864	1065	17	,	,	PUNCT
taxlaw-2864	1065	18	all	all	DET
taxlaw-2864	1065	19	income	income	NOUN
taxlaw-2864	1065	20	—	—	PUNCT
taxlaw-2864	1065	21	regardless	regardless	ADV
taxlaw-2864	1065	22	of	of	ADP
taxlaw-2864	1065	23	source	source	NOUN
taxlaw-2864	1065	24	—	—	PUNCT
taxlaw-2864	1065	25	must	must	AUX
taxlaw-2864	1065	26	bear	bear	VERB
taxlaw-2864	1065	27	a	a	DET
taxlaw-2864	1065	28	similar	similar	ADJ
taxlaw-2864	1065	29	tax	tax	NOUN
taxlaw-2864	1065	30	burden.270	burden.270	NOUN
taxlaw-2864	1065	31	adhering	adhere	VERB
taxlaw-2864	1065	32	to	to	ADP
taxlaw-2864	1065	33	this	this	DET
taxlaw-2864	1065	34	straightforward	straightforward	ADJ
taxlaw-2864	1065	35	approach	approach	NOUN
taxlaw-2864	1065	36	would	would	AUX
taxlaw-2864	1065	37	,	,	PUNCT
taxlaw-2864	1065	38	for	for	ADP
taxlaw-2864	1065	39	purposes	purpose	NOUN
taxlaw-2864	1065	40	of	of	ADP
taxlaw-2864	1065	41	the	the	DET
taxlaw-2864	1065	42	code	code	NOUN
taxlaw-2864	1065	43	,	,	PUNCT
taxlaw-2864	1065	44	be	be	AUX
taxlaw-2864	1065	45	in	in	ADP
taxlaw-2864	1065	46	line	line	NOUN
taxlaw-2864	1065	47	with	with	ADP
taxlaw-2864	1065	48	restoring	restore	VERB
taxlaw-2864	1065	49	the	the	DET
taxlaw-2864	1065	50	concept	concept	NOUN
taxlaw-2864	1065	51	of	of	ADP
taxlaw-2864	1065	52	income	income	NOUN
taxlaw-2864	1065	53	to	to	ADP
taxlaw-2864	1065	54	its	its	PRON
taxlaw-2864	1065	55	theoretical	theoretical	ADJ
taxlaw-2864	1065	56	roots	root	NOUN
taxlaw-2864	1065	57	.	.	PUNCT
taxlaw-2864	1066	1	this	this	PRON
taxlaw-2864	1066	2	would	would	AUX
taxlaw-2864	1066	3	have	have	VERB
taxlaw-2864	1066	4	several	several	ADJ
taxlaw-2864	1066	5	virtues	virtue	NOUN
taxlaw-2864	1066	6	,	,	PUNCT
taxlaw-2864	1066	7	including	include	VERB
taxlaw-2864	1066	8	resurrecting	resurrect	VERB
taxlaw-2864	1066	9	labor	labor	NOUN
taxlaw-2864	1066	10	’s	’s	PART
taxlaw-2864	1066	11	economic	economic	ADJ
taxlaw-2864	1066	12	role	role	NOUN
taxlaw-2864	1066	13	in	in	ADP
taxlaw-2864	1066	14	the	the	DET
taxlaw-2864	1066	15	economy	economy	NOUN
taxlaw-2864	1066	16	,	,	PUNCT
taxlaw-2864	1066	17	simplifying	simplify	VERB
taxlaw-2864	1066	18	tax	tax	NOUN
taxlaw-2864	1066	19	administration	administration	NOUN
taxlaw-2864	1066	20	,	,	PUNCT
taxlaw-2864	1066	21	and	and	CCONJ
taxlaw-2864	1066	22	fostering	foster	VERB
taxlaw-2864	1066	23	equity	equity	NOUN
taxlaw-2864	1066	24	.	.	PUNCT
taxlaw-2864	1067	1	transforming	transform	VERB
taxlaw-2864	1067	2	the	the	DET
taxlaw-2864	1067	3	code	code	NOUN
taxlaw-2864	1067	4	into	into	ADP
taxlaw-2864	1067	5	a	a	DET
taxlaw-2864	1067	6	more	more	ADV
taxlaw-2864	1067	7	efficient	efficient	ADJ
taxlaw-2864	1067	8	revenue	revenue	NOUN
taxlaw-2864	1067	9	-	-	PUNCT
taxlaw-2864	1067	10	raising	raise	VERB
taxlaw-2864	1067	11	tool	tool	NOUN
taxlaw-2864	1067	12	will	will	AUX
taxlaw-2864	1067	13	strengthen	strengthen	VERB
taxlaw-2864	1067	14	the	the	DET
taxlaw-2864	1067	15	nation	nation	NOUN
taxlaw-2864	1067	16	’s	’s	PART
taxlaw-2864	1067	17	fiscal	fiscal	ADJ
taxlaw-2864	1067	18	solvency	solvency	NOUN
taxlaw-2864	1067	19	and	and	CCONJ
taxlaw-2864	1067	20	,	,	PUNCT
taxlaw-2864	1067	21	thus	thus	ADV
taxlaw-2864	1067	22	,	,	PUNCT
taxlaw-2864	1067	23	ensure	ensure	VERB
taxlaw-2864	1067	24	the	the	DET
taxlaw-2864	1067	25	country	country	NOUN
taxlaw-2864	1067	26	’s	’s	PART
taxlaw-2864	1067	27	enduring	endure	VERB
taxlaw-2864	1067	28	vitality	vitality	NOUN
taxlaw-2864	1067	29	.	.	PUNCT
taxlaw-2864	1068	1	270	270	NUM
taxlaw-2864	1068	2	see	see	VERB
taxlaw-2864	1068	3	richard	richard	PROPN
taxlaw-2864	1068	4	goode	goode	PROPN
taxlaw-2864	1068	5	,	,	PUNCT
taxlaw-2864	1068	6	the	the	DET
taxlaw-2864	1068	7	individual	individual	ADJ
taxlaw-2864	1068	8	income	income	NOUN
taxlaw-2864	1068	9	tax	tax	NOUN
taxlaw-2864	1068	10	11	11	NUM
taxlaw-2864	1068	11	(	(	PUNCT
taxlaw-2864	1068	12	1964	1964	NUM
taxlaw-2864	1068	13	)	)	PUNCT
taxlaw-2864	1068	14	(	(	PUNCT
taxlaw-2864	1068	15	calling	call	VERB
taxlaw-2864	1068	16	for	for	ADP
taxlaw-2864	1068	17	a	a	DET
taxlaw-2864	1068	18	system	system	NOUN
taxlaw-2864	1068	19	of	of	ADP
taxlaw-2864	1068	20	uniform	uniform	ADJ
taxlaw-2864	1068	21	taxation	taxation	PROPN
taxlaw-2864	1068	22	)	)	PUNCT
taxlaw-2864	1068	23	;	;	PUNCT
taxlaw-2864	1068	24	walter	walter	PROPN
taxlaw-2864	1068	25	j.	j.	PROPN
taxlaw-2864	1068	26	blum	blum	PROPN
taxlaw-2864	1068	27	,	,	PUNCT
taxlaw-2864	1068	28	federal	federal	ADJ
taxlaw-2864	1068	29	income	income	NOUN
taxlaw-2864	1068	30	tax	tax	NOUN
taxlaw-2864	1068	31	reform	reform	NOUN
taxlaw-2864	1068	32	—	—	PUNCT
taxlaw-2864	1068	33	twenty	twenty	NUM
taxlaw-2864	1068	34	questions	question	NOUN
taxlaw-2864	1068	35	,	,	PUNCT
taxlaw-2864	1068	36	41	41	NUM
taxlaw-2864	1068	37	taxes	taxis	NOUN
taxlaw-2864	1068	38	672	672	NUM
taxlaw-2864	1068	39	,	,	PUNCT
taxlaw-2864	1068	40	680–82	680–82	NUM
taxlaw-2864	1068	41	(	(	PUNCT
taxlaw-2864	1068	42	1963	1963	NUM
taxlaw-2864	1068	43	)	)	PUNCT
taxlaw-2864	1068	44	(	(	PUNCT
taxlaw-2864	1068	45	same	same	ADJ
taxlaw-2864	1068	46	)	)	PUNCT
taxlaw-2864	1068	47	.	.	PUNCT
taxlaw-2864	1069	1	there	there	PRON
taxlaw-2864	1069	2	are	be	VERB
taxlaw-2864	1069	3	commentators	commentator	NOUN
taxlaw-2864	1069	4	who	who	PRON
taxlaw-2864	1069	5	instead	instead	ADV
taxlaw-2864	1069	6	advocate	advocate	VERB
taxlaw-2864	1069	7	for	for	ADP
taxlaw-2864	1069	8	“	"	PUNCT
taxlaw-2864	1069	9	optimal	optimal	ADJ
taxlaw-2864	1069	10	tax	tax	NOUN
taxlaw-2864	1069	11	.	.	PUNCT
taxlaw-2864	1069	12	”	"	PUNCT
taxlaw-2864	1070	1	see	see	VERB
taxlaw-2864	1070	2	,	,	PUNCT
taxlaw-2864	1070	3	e.g.	e.g.	ADV
taxlaw-2864	1070	4	,	,	PUNCT
taxlaw-2864	1070	5	eric	eric	PROPN
taxlaw-2864	1070	6	m.	m.	PROPN
taxlaw-2864	1070	7	zolt	zolt	PROPN
taxlaw-2864	1070	8	,	,	PUNCT
taxlaw-2864	1070	9	the	the	DET
taxlaw-2864	1070	10	uneasy	uneasy	ADJ
taxlaw-2864	1070	11	case	case	NOUN
taxlaw-2864	1070	12	for	for	ADP
taxlaw-2864	1070	13	uniform	uniform	ADJ
taxlaw-2864	1070	14	taxation	taxation	NOUN
taxlaw-2864	1070	15	,	,	PUNCT
taxlaw-2864	1070	16	16	16	NUM
taxlaw-2864	1070	17	va	va	NOUN
taxlaw-2864	1070	18	.	.	PUNCT
taxlaw-2864	1071	1	tax	tax	PROPN
taxlaw-2864	1071	2	rev	rev	PROPN
taxlaw-2864	1071	3	.	.	PROPN
taxlaw-2864	1071	4	39	39	NUM
taxlaw-2864	1071	5	,	,	PUNCT
taxlaw-2864	1071	6	41	41	NUM
taxlaw-2864	1071	7	(	(	PUNCT
taxlaw-2864	1071	8	1996	1996	NUM
taxlaw-2864	1071	9	):	):	PUNCT
taxlaw-2864	1071	10	there	there	PRON
taxlaw-2864	1071	11	are	be	VERB
taxlaw-2864	1071	12	at	at	ADV
taxlaw-2864	1071	13	least	least	ADJ
taxlaw-2864	1071	14	three	three	NUM
taxlaw-2864	1071	15	reasons	reason	NOUN
taxlaw-2864	1071	16	[	[	X
taxlaw-2864	1071	17	that	that	SCONJ
taxlaw-2864	1071	18	optimal	optimal	ADJ
taxlaw-2864	1071	19	taxation	taxation	NOUN
taxlaw-2864	1071	20	is	be	AUX
taxlaw-2864	1071	21	better	well	ADJ
taxlaw-2864	1071	22	than	than	ADP
taxlaw-2864	1071	23	uniform	uniform	ADJ
taxlaw-2864	1071	24	taxation	taxation	NOUN
taxlaw-2864	1071	25	]	]	PUNCT
taxlaw-2864	1071	26	.	.	PUNCT
taxlaw-2864	1072	1	first	first	ADV
taxlaw-2864	1072	2	,	,	PUNCT
taxlaw-2864	1072	3	advances	advance	NOUN
taxlaw-2864	1072	4	in	in	ADP
taxlaw-2864	1072	5	economic	economic	ADJ
taxlaw-2864	1072	6	and	and	CCONJ
taxlaw-2864	1072	7	political	political	ADJ
taxlaw-2864	1072	8	theory	theory	NOUN
taxlaw-2864	1072	9	throw	throw	VERB
taxlaw-2864	1072	10	new	new	ADJ
taxlaw-2864	1072	11	light	light	NOUN
taxlaw-2864	1072	12	on	on	ADP
taxlaw-2864	1072	13	the	the	DET
taxlaw-2864	1072	14	design	design	NOUN
taxlaw-2864	1072	15	of	of	ADP
taxlaw-2864	1072	16	tax	tax	NOUN
taxlaw-2864	1072	17	systems	system	NOUN
taxlaw-2864	1072	18	and	and	CCONJ
taxlaw-2864	1072	19	the	the	DET
taxlaw-2864	1072	20	usefulness	usefulness	NOUN
taxlaw-2864	1072	21	of	of	ADP
taxlaw-2864	1072	22	nonuniform	nonuniform	ADJ
taxlaw-2864	1072	23	taxation	taxation	NOUN
taxlaw-2864	1072	24	.	.	PUNCT
taxlaw-2864	1073	1	second	second	ADJ
taxlaw-2864	1073	2	,	,	PUNCT
taxlaw-2864	1073	3	low	low	ADJ
taxlaw-2864	1073	4	compliance	compliance	NOUN
taxlaw-2864	1073	5	rates	rate	NOUN
taxlaw-2864	1073	6	for	for	ADP
taxlaw-2864	1073	7	certain	certain	ADJ
taxlaw-2864	1073	8	types	type	NOUN
taxlaw-2864	1073	9	of	of	ADP
taxlaw-2864	1073	10	income	income	NOUN
taxlaw-2864	1073	11	undermine	undermine	VERB
taxlaw-2864	1073	12	the	the	DET
taxlaw-2864	1073	13	fairness	fairness	NOUN
taxlaw-2864	1073	14	and	and	CCONJ
taxlaw-2864	1073	15	efficiency	efficiency	NOUN
taxlaw-2864	1073	16	of	of	ADP
taxlaw-2864	1073	17	tax	tax	NOUN
taxlaw-2864	1073	18	systems	system	NOUN
taxlaw-2864	1073	19	where	where	SCONJ
taxlaw-2864	1073	20	nonuniform	nonuniform	ADJ
taxlaw-2864	1073	21	tax	tax	NOUN
taxlaw-2864	1073	22	treatment	treatment	NOUN
taxlaw-2864	1073	23	could	could	AUX
taxlaw-2864	1073	24	significantly	significantly	ADV
taxlaw-2864	1073	25	improve	improve	VERB
taxlaw-2864	1073	26	the	the	DET
taxlaw-2864	1073	27	ability	ability	NOUN
taxlaw-2864	1073	28	of	of	ADP
taxlaw-2864	1073	29	the	the	DET
taxlaw-2864	1073	30	taxing	tax	VERB
taxlaw-2864	1073	31	authorities	authority	NOUN
taxlaw-2864	1073	32	to	to	PART
taxlaw-2864	1073	33	collect	collect	VERB
taxlaw-2864	1073	34	and	and	CCONJ
taxlaw-2864	1073	35	enforce	enforce	VERB
taxlaw-2864	1073	36	taxes	taxis	NOUN
taxlaw-2864	1073	37	.	.	PUNCT
taxlaw-2864	1074	1	third	third	ADJ
taxlaw-2864	1074	2	,	,	PUNCT
taxlaw-2864	1074	3	the	the	DET
taxlaw-2864	1074	4	increasing	increase	VERB
taxlaw-2864	1074	5	international	international	ADJ
taxlaw-2864	1074	6	flows	flow	NOUN
taxlaw-2864	1074	7	of	of	ADP
taxlaw-2864	1074	8	capital	capital	NOUN
taxlaw-2864	1074	9	severely	severely	ADV
taxlaw-2864	1074	10	undermine	undermine	VERB
taxlaw-2864	1074	11	the	the	DET
taxlaw-2864	1074	12	validity	validity	NOUN
taxlaw-2864	1074	13	of	of	ADP
taxlaw-2864	1074	14	a	a	DET
taxlaw-2864	1074	15	uniform	uniform	ADJ
taxlaw-2864	1074	16	tax	tax	NOUN
taxlaw-2864	1074	17	system	system	NOUN
taxlaw-2864	1074	18	,	,	PUNCT
taxlaw-2864	1074	19	particularly	particularly	ADV
taxlaw-2864	1074	20	in	in	ADP
taxlaw-2864	1074	21	small	small	ADJ
taxlaw-2864	1074	22	countries	country	NOUN
taxlaw-2864	1074	23	with	with	ADP
taxlaw-2864	1074	24	open	open	ADJ
taxlaw-2864	1074	25	economies	economy	NOUN
taxlaw-2864	1074	26	.	.	PUNCT
taxlaw-2864	1075	1	48	48	NUM
taxlaw-2864	1076	1	[	[	X
taxlaw-2864	1076	2	vol.10:1	vol.10:1	PROPN
taxlaw-2864	1076	3	columbia	columbia	PROPN
taxlaw-2864	1076	4	journal	journal	PROPN
taxlaw-2864	1076	5	of	of	ADP
taxlaw-2864	1076	6	tax	tax	NOUN
taxlaw-2864	1076	7	law	law	NOUN
taxlaw-2864	1076	8	appendix271	appendix271	PROPN
taxlaw-2864	1076	9	271	271	NUM
taxlaw-2864	1076	10	this	this	DET
taxlaw-2864	1076	11	chart	chart	NOUN
taxlaw-2864	1076	12	was	be	AUX
taxlaw-2864	1076	13	prepared	prepare	VERB
taxlaw-2864	1076	14	with	with	ADP
taxlaw-2864	1076	15	data	datum	NOUN
taxlaw-2864	1076	16	from	from	ADP
taxlaw-2864	1076	17	cch	cch	PROPN
taxlaw-2864	1076	18	,	,	PUNCT
taxlaw-2864	1076	19	a	a	DET
taxlaw-2864	1076	20	historical	historical	ADJ
taxlaw-2864	1076	21	look	look	NOUN
taxlaw-2864	1076	22	at	at	ADP
taxlaw-2864	1076	23	capital	capital	NOUN
taxlaw-2864	1076	24	gains	gain	NOUN
taxlaw-2864	1076	25	rates	rate	NOUN
taxlaw-2864	1076	26	,	,	PUNCT
taxlaw-2864	1076	27	https://wolterskluwer.com/binaries/content/assets/wk/pdf/news/ta/historicalcapitalgainsrates.pdf	https://wolterskluwer.com/binaries/content/assets/wk/pdf/news/ta/historicalcapitalgainsrates.pdf	X
taxlaw-2864	1077	1	[	[	X
taxlaw-2864	1077	2	https://perma.cc/56nh-3gu4	https://perma.cc/56nh-3gu4	X
taxlaw-2864	1077	3	]	]	X
taxlaw-2864	1077	4	,	,	PUNCT
taxlaw-2864	1077	5	and	and	CCONJ
taxlaw-2864	1077	6	the	the	DET
taxlaw-2864	1077	7	tax	tax	NOUN
taxlaw-2864	1077	8	foundation	foundation	PROPN
taxlaw-2864	1077	9	,	,	PUNCT
taxlaw-2864	1077	10	federal	federal	ADJ
taxlaw-2864	1077	11	individual	individual	ADJ
taxlaw-2864	1077	12	income	income	NOUN
taxlaw-2864	1077	13	tax	tax	NOUN
taxlaw-2864	1077	14	rates	rate	NOUN
taxlaw-2864	1077	15	history	history	NOUN
taxlaw-2864	1077	16	,	,	PUNCT
taxlaw-2864	1077	17	https://files.taxfoundation.org/legacy/docs/fed_individual_rate_history_nominal.pdf	https://files.taxfoundation.org/legacy/docs/fed_individual_rate_history_nominal.pdf	VERB
taxlaw-2864	1077	18	[	[	X
taxlaw-2864	1077	19	https://perma.cc/px24-n92v	https://perma.cc/px24-n92v	X
taxlaw-2864	1077	20	]	]	PUNCT
taxlaw-2864	1077	21	.	.	PUNCT
taxlaw-2864	1078	1	0	0	NUM
taxlaw-2864	1079	1	10	10	NUM
taxlaw-2864	1079	2	20	20	NUM
taxlaw-2864	1079	3	30	30	NUM
taxlaw-2864	1079	4	40	40	NUM
taxlaw-2864	1079	5	50	50	NUM
taxlaw-2864	1079	6	60	60	NUM
taxlaw-2864	1079	7	70	70	NUM
taxlaw-2864	1079	8	80	80	NUM
taxlaw-2864	1079	9	90	90	NUM
taxlaw-2864	1079	10	100	100	NUM
taxlaw-2864	1079	11	19	19	NUM
taxlaw-2864	1079	12	13	13	NUM
taxlaw-2864	1079	13	19	19	NUM
taxlaw-2864	1079	14	16	16	NUM
taxlaw-2864	1079	15	19	19	NUM
taxlaw-2864	1079	16	19	19	NUM
taxlaw-2864	1079	17	19	19	NUM
taxlaw-2864	1079	18	22	22	NUM
taxlaw-2864	1079	19	19	19	NUM
taxlaw-2864	1079	20	25	25	NUM
taxlaw-2864	1079	21	19	19	NUM
taxlaw-2864	1079	22	28	28	NUM
taxlaw-2864	1079	23	19	19	NUM
taxlaw-2864	1079	24	31	31	NUM
taxlaw-2864	1079	25	19	19	NUM
taxlaw-2864	1079	26	34	34	NUM
taxlaw-2864	1079	27	19	19	NUM
taxlaw-2864	1079	28	37	37	NUM
taxlaw-2864	1079	29	19	19	NUM
taxlaw-2864	1079	30	40	40	NUM
taxlaw-2864	1079	31	19	19	NUM
taxlaw-2864	1079	32	43	43	NUM
taxlaw-2864	1079	33	19	19	NUM
taxlaw-2864	1079	34	46	46	NUM
taxlaw-2864	1079	35	19	19	NUM
taxlaw-2864	1079	36	49	49	NUM
taxlaw-2864	1079	37	19	19	NUM
taxlaw-2864	1079	38	52	52	NUM
taxlaw-2864	1079	39	19	19	NUM
taxlaw-2864	1079	40	55	55	NUM
taxlaw-2864	1079	41	19	19	NUM
taxlaw-2864	1079	42	58	58	NUM
taxlaw-2864	1079	43	19	19	NUM
taxlaw-2864	1079	44	61	61	NUM
taxlaw-2864	1079	45	19	19	NUM
taxlaw-2864	1079	46	64	64	NUM
taxlaw-2864	1079	47	19	19	NUM
taxlaw-2864	1079	48	67	67	NUM
taxlaw-2864	1079	49	19	19	NUM
taxlaw-2864	1079	50	70	70	NUM
taxlaw-2864	1079	51	19	19	NUM
taxlaw-2864	1079	52	73	73	NUM
taxlaw-2864	1079	53	19	19	NUM
taxlaw-2864	1079	54	76	76	NUM
taxlaw-2864	1079	55	19	19	NUM
taxlaw-2864	1079	56	79	79	NUM
taxlaw-2864	1079	57	19	19	NUM
taxlaw-2864	1079	58	82	82	NUM
taxlaw-2864	1079	59	19	19	NUM
taxlaw-2864	1079	60	85	85	NUM
taxlaw-2864	1079	61	19	19	NUM
taxlaw-2864	1079	62	88	88	NUM
taxlaw-2864	1079	63	19	19	NUM
taxlaw-2864	1079	64	91	91	NUM
taxlaw-2864	1079	65	19	19	NUM
taxlaw-2864	1079	66	94	94	NUM
taxlaw-2864	1079	67	19	19	NUM
taxlaw-2864	1079	68	97	97	NUM
taxlaw-2864	1079	69	20	20	NUM
taxlaw-2864	1079	70	00	00	NUM
taxlaw-2864	1079	71	20	20	NUM
taxlaw-2864	1079	72	03	03	NUM
taxlaw-2864	1079	73	20	20	NUM
taxlaw-2864	1079	74	06	06	NUM
taxlaw-2864	1079	75	20	20	NUM
taxlaw-2864	1079	76	09	09	NUM
taxlaw-2864	1079	77	20	20	NUM
taxlaw-2864	1079	78	12	12	NUM
taxlaw-2864	1079	79	20	20	NUM
taxlaw-2864	1079	80	15	15	NUM
taxlaw-2864	1079	81	20	20	NUM
taxlaw-2864	1079	82	18	18	NUM
taxlaw-2864	1079	83	historical	historical	ADJ
taxlaw-2864	1079	84	tax	tax	NOUN
taxlaw-2864	1079	85	rates	rate	NOUN
taxlaw-2864	1079	86	top	top	VERB
taxlaw-2864	1079	87	individual	individual	ADJ
taxlaw-2864	1079	88	rate	rate	NOUN
taxlaw-2864	1079	89	long	long	ADJ
taxlaw-2864	1079	90	-	-	PUNCT
taxlaw-2864	1079	91	term	term	NOUN
taxlaw-2864	1079	92	capital	capital	NOUN
taxlaw-2864	1079	93	gains	gain	NOUN
taxlaw-2864	1079	94	rate	rate	NOUN
taxlaw-2864	1079	95	https://wolterskluwer.com/binaries/content/assets/wk/pdf/news/ta/historicalcapitalgainsrates.pdf	https://wolterskluwer.com/binaries/content/assets/wk/pdf/news/ta/historicalcapitalgainsrates.pdf	PROPN
taxlaw-2864	1079	96	https://perma.cc/56nh-3gu4	https://perma.cc/56nh-3gu4	PROPN
taxlaw-2864	1079	97	https://files.taxfoundation.org/legacy/docs/fed_individual_rate_history_nominal.pdf	https://files.taxfoundation.org/legacy/docs/fed_individual_rate_history_nominal.pdf	PROPN
taxlaw-2864	1079	98	articles	article	NOUN
taxlaw-2864	1079	99	automation	automation	NOUN
taxlaw-2864	1079	100	and	and	CCONJ
taxlaw-2864	1079	101	the	the	DET
taxlaw-2864	1079	102	income	income	NOUN
taxlaw-2864	1079	103	tax	tax	NOUN
taxlaw-2864	1079	104	jay	jay	PROPN
taxlaw-2864	1079	105	a.	a.	PROPN
taxlaw-2864	1079	106	soled	soled	PROPN
taxlaw-2864	1079	107	&	&	CCONJ
taxlaw-2864	1079	108	kathleen	kathleen	PROPN
taxlaw-2864	1079	109	delaney	delaney	PROPN
taxlaw-2864	1079	110	thomas0f	thomas0f	NOUN
taxlaw-2864	1079	111	*	*	PUNCT